Case Law Details
Case Name : Shri A K Prasad Vs Shri S. K. Bansal (CESTAT Delhi)
Appeal Number : Appeal No. E/52738,52740-52741/2016(DB)
Date of Judgement/Order : 06/08/2018
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.
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