The assessee operated a fully equipped service centre providing central air-conditioning, furniture, housekeeping, conference facilities and other commercial amenities. Following the decisions in the assessee’s own case for earlier years, the Tribunal held that the activity constituted an independent commercial business venture and the income was assessable under the head “Profits and gains of business or profession” and not under the head “Income from house property“. (AY. 2015-16 & 2016-17).