{"id":61259,"date":"2026-06-27T11:39:13","date_gmt":"2026-06-27T06:09:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asha-burman-v-acit-2025-215-itd-612-delhi-trib\/"},"modified":"2026-06-27T11:39:13","modified_gmt":"2026-06-27T06:09:13","slug":"asha-burman-v-acit-2025-215-itd-612-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asha-burman-v-acit-2025-215-itd-612-delhi-trib\/","title":{"rendered":"Asha Burman. v. ACIT (2025) 215 ITD 612 (Delhi) (Trib.)"},"content":{"rendered":"<p>Assessee received a refundable rental security deposit from the tenant in respect of the property actually let out. The Assessing Officer assessed the deposit as a deemed dividend. CIT(A) affirmed the addition. On appeal, the Tribunal held that such a deposit cannot be treated as a deemed dividend. Matter was remanded to the Assessing Officer. (AY. 2012-13 to 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(22)(e): Deemed dividend-Refundable rental security deposit from tenant-Cannot be assessed as deemed dividend-Matter remanded.  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61259","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fW3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61259","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61259"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61259\/revisions"}],"predecessor-version":[{"id":61260,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61259\/revisions\/61260"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}