Dismissing the appeal of the revenue the Tribunal held that ; Providing warehousing services along with other facilities such as security service and other services to keep goods safe and under hygienic conditions, said activity systematically undertaken by assessee  is assessable as business income and not as income from house property . Merely because one of contracting parties had wrongly deducted TDS under section 194I, same would not change character of income to rental income . As regards the issue of rejection of books of account and estimation of income was set a side to CIT(A) for re adjudication .