Section 68 of the Income-tax Act, 1961—Cash credit - Assessee has failed to discharge its onus of proving the genuineness and creditworthiness of the transaction and it is beyond any doubt that transaction was just a cover-up to bring its own unaccounted money into its books of account and it is beyond doubt that the assessee has taken entries which has been found to be involved in the activities of providing bogus long term capital gain to beneficiaries and it also clearly shown that the assessee has laundered its unaccounted money through the entries and when the assessee came to know about the search operation carried out by the investigation wing then the assessee declared its income under the head income from other sources, therefore, the addition under section 68 by the Assessing Officer has rightly been made, accordingly this disallowance is sustained - PR. CIT V/s VIRENDER KUMAR BHATIA - [2020] 268 TAXMAN 412 (DELHI)