https://www.taxtmi.com/caselaws?id=231273 The tribunal rectified an appearance error but upheld its decision on treating advances as deemed dividend, finding no mistake in the original order. The tribunal emphasized the lack of specific evidence regarding the mortgaging of the property and upheld its decision based on a strict interpretation of the relevant provision, rejecting the applicants' arguments. en-us Fri, 19 Apr 2013 00:00:00 +0530 Wed, 24 Apr 2013 12:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=231273 The tribunal rectified an appearance error but upheld its decision on treating advances as deemed dividend, finding no mistake in the original order. The tribunal emphasized the lack of specific evidence regarding the mortgaging of the property and upheld its decision based on a strict interpretation of the relevant provision, rejecting the applicants' arguments. Case-Laws Income Tax Fri, 19 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=231273