Section 68 of the Income Tax Act, 1961 – Cash Credit – Mere bank transactions coupled with existence of well-structured documents was not adequate when there were cash deposits in the bank account a few days before the date of issue of the cheque to the assessee, therefore,  there was a failure on the part of the assessee to demonstrate the genuineness of the transaction and creditworthiness of the subscribers to the share Capital– Badrinath Steels P. Ltd. vs. Income tax Officer [2020] 77 ITR (trib) 465 (Hyderabad)