Entries in the books of a/c regularly kept in course of business are admissible under Section 34 of I.E. A.
Verified Answer
A. If they by themselves do not create a liability
B. Irrespectively of whether they themselves create liability
C. If they themselves create a liability
D. Either (A) or (C)
Explanation:
Section 34 of the Indian Evidence Act makes entries in books of account relevant, but with a proviso: 'such statements shall not alone be sufficient evidence to charge any person with liability.' This means they are admissible, but cannot *alone* create liability; they require corroboration.