Case Law Analysis
|Chhattisgarh High Court
Section 34 IEA | Self-Prepared Account Schedules Insufficient to Prove Liability Without Corroboration : Chhattisgarh HC
Chhattisgarh High Court rules that self-prepared account schedules, without original books of accounts or independent corroboration, cannot establish liability under Section 34 of the Indian Evidence Act. The judgment underscores the necessity of corroborative evidence in commercial disputes to meet the burden of proof, impacting recovery suits and contractual claims.