Section 160 of IEA : Section 160: Testimony to facts stated in document mentioned in section159.

IEA

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Explanation using Example

Example 1:

Ravi is a clerk at a large manufacturing company. He regularly records transactions in the company's ledger. One day, the company is involved in a legal dispute over a particular transaction that took place two years ago. Ravi is called to testify in court. Although Ravi does not specifically remember the transaction, he testifies that he recorded the transaction in the ledger at the time it occurred and that he is confident the ledger was accurately maintained. The court accepts his t...

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