Bank statements aren't books of account; sum credited thereon can’t be treated as unexplained cash credit

IT : Where certain credit entries were reflecting cash deposit in bank account of assessee, but assessee failed to substantiate her claim for source of such cash deposit and, therefore, same was treated as undisclosed income, bank statement not being considered as books of account, any sum found credited in bank passbook cannot be treated as an unexplained cash credit

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000185575/bank-statements-arent-books-of-account-sum-credited-thereon-can’t-be-treated-as-unexplained-cash-credit.aspx