Assessee letting out premises and providing ancillary services such as scanning and Digitisation. Assessee receiving composite amount and bifurcating it as income from house property and income from business. AO disallowed the deduction u/s. 24(a) of the Act.  CIT(A) allowed the claim  of the assessee.  Tribunal held that bifurcation is  in conformity with law and on basis of comparative market rates. Rental income from property assessable as income from house property and  income arising out of providing services assessable as  business income.  (AY.2013-14, 2015-16)