The assessee is a cooperative housing society that entered into an agreement to rent out the terrace to install an antenna tower. The AO held that income earned will not fall under the head “income from house property” as the annual value of the property consists of building or land appurtenant and will be considered “income from other sources”. The Hon’ble Tribunal noted that the assessee had not provided any services by granting access to the terrace. Further, the Hon’ble Tribunal followed the Tribunal’s decision in Manpreet Singh v. ITO (2015) 67 SOT 426 (Delhi) (Trib.), wherein the Tribunal noted that rent paid was for the roof to install the antenna. The roof was part of the building, and thus the revenue earned will be considered income from house property.  (AY.  2014-15)