Bharatiya Sakshya Adhiniyam, 2023–Sec. 28 [Corresponding Sec. 34 of Evidence Act, 1872]–Scope–A book of account can be considered to be relevant only if it refers to the matter in which the Court has to inquire, and even if, it qualifies that aspect, then too, it cannot be considered to be a substantive piece of evidence, i.e. it requires corroboration.
