Generally speaking, an IP address cannot be a conclusive evidence. There may be some odd cases where it may be possible that a single and unique IP address is allocated to a single individual, but even there it may perhaps be necessary to show that no other person had physical access to that IP address. So, it may depend on facts and circumstances of the case concerned. However, as I mentioned above, usually some corroborative evidence would be necessary to support the evidence of IP address.
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