Held that substantive additions had been made by department in case of 4 loan creditors, out of which, 3 loan creditors had accepted additions and had availed Vivad se Vishwas Scheme and paid due taxes, therefore, source of loan in their hands stood explained.   There was no allegation that source of loan in case of 4th creditor was out of any unexplained income of assessee and assessment in case of other 3 persons already stood barred by limitation and, no substantive additions had been made in their hands. Protective addition is deleted. (AY. 2014-15)