Case Law Details
Case Name : Shri A K Prasad Vs Shri S. K. Bansal (CESTAT Delhi)
Related Assessment Year : 2010-11
Courts :
All CESTAT CESTAT Delhi
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Shri A K Prasad Vs Shri S. K. Bansal (CESTAT Delhi)
The Evidence Act does not contemplate or permit the proof of an electronic record by oral evidence if requirements under Section 65B of the Evidence Act are not complied with, as the law now stands in India.
Thus, it has been clearly laid down by the Supreme Court that the computer printout can be admitted in evidence only if the same are produced in accordance with the provisions of Section 65B (2) of the Evidence Act. A certificate is a
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