Held that according to the Memorandum of Association, the main object of the assessee-company was to acquire properties such as land and building, leasehold or freehold, and also to earn rental income from these properties, income derived by the assessee from leave and license agreement was to be chargeable to tax as business income and not as income from house property. Tribunal also held that deduction of tax at source by the payer cannot determine taxability in the hands of recipients   Rental income is assessable as business income and not as income from house property. (AY. 2013-14)