cheque boumce case phone conversation

As per the provision of IT Act, electronic record means data, record or data generated, image or sound stored, received or sent in an electronic form or micro film or computer generated micro fiche. 

Therefore, an audio recording comes under the ambit of electronic record and passes the first hurdle of its admissibility.

Yes, you can submit those Recording in transcriptt form as well as in CD form, but remember one thing you need to give 65B Affidavit for the authenticity of the call records.

If you need a draft of 65B certificate message me. 

Thanks,

Regards,

Aman Chawla