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2013 (11) TMI 210 - AT - Income TaxUndisclosed income - Income received from hospital - Record shown in crystal book which is not regular books of account - Held that:- it is obvious that the entries found in crystal college book are not the regular books of account maintained by the hospital for receipt of the amount. This crystal college book was maintained for collection of amount over and above the regular hospital charges to be paid to the respective doctors directly - that the entries found in the crystal college book is with regard to payment made to respective doctors including the assessees herein over and above their monthly salary. Therefore, the same is to be treated as their income - Decided against Revenue.
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