A deposit into a bank account does not automatically represent taxable income for the account holder. Detailed bank account analysis is required to determine the nature and source of each inflow.

"that the Tribunal is concerned, with the status, or better yet, the validity of the assessments that has relied only on bank statements. It is common knowledge that every deposit in an account is not necessarily income to an account owner. The Respondent in this case should have used industrial margins to determine the Appellant's profits and then subject that figure to the 30% rate for corporate tax rather than a topline 30% on on bank deposits"