Held that  evidence substantially proved that these were companies with substantial holdings, financial capabilities and consequently, their creditworthiness, genuineness and identity stood proved and the addition was not called for. With regard to the loan creditors in respect of other appeals for the assessment years from 2014-15 to 2018-19, there was no evidence available with the Revenue in the form of any statement recorded from any of the directors to controvert the evidence in the form of Income-tax returns, confirmation letters, deduction of tax at source on the interest paid and the interest income offered by such loan creditors for the relevant assessment years. Therefore, the additions were unsustainable.(AY. 2014-15 to 2020-21)