Indian Evidence Act, 1872
34. Entries in books of account when relevant
8A [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.
A sues B for Rs. 1,000 and shows entries in his account- books showing B to be indebted to him to this amount. The entries are relevant, but are not sufficient, without other evidence, to prove the debt.