Entries in the books of account, including those maintained in an electronic form, regularly kept in the course of business are relevant whenever they refer to a matter into which the Court has to inquire, but such statements shall not alone be sufficient evidence to charge any person with liability. Illustration A sues B for one thousand rupees and shows entries in his account ... https://www.leadindia.law/bsa-section-28-entries-in-books-of-account-when-relevant