Assessee is  engaged in providing BPO services, IT enabled services and software consultancy service.  Assessee had earned rental income from a property owned by it under head current assets and offered same to tax as income from house property which was accepted accordingly.  Commissioner invoked revisionary jurisdiction on ground that rental income should have been treated as income from business. On appeal the Tribunal held that  since assessee is not engaged in business of earning rental income, but is  engaged in providing IT services, rental income earned by assessee on such house property would be chargeable to tax under head Income from house property and not as business income. Revision order is set aside. (AY. 2018-19)