Rishav Tater, JIS University, West Bengal ABSTRACT The transition of corporate financial documentation from physical ledger books to cloud-based Enterprise Resource Planning (ERP) systems has fundamentally altered the landscape of corporate litigation. With the enactment of the Bharatiya Sakshya Adhiniyam (BSA), 2023, which replaced the Indian Evidence Act, 1872 with effect from July 1, 2024, the Indian legislature has redefined the evidentiary threshold for digital records. This article...