Held that ssessee-firm was engaged in the business of providing call centre facilities and leasing out premises, and it declared income from leasing out premises under the head ‘Income from House Property’ and income earned for providing functional infrastructure and other facilities to tenants under head ‘Income from Business ‘. Tribunal held that since assessee’s business activity was to render services to its tenants through various facilities, income earned from providing such facilities was taxable under the head ‘Income from Business’. Tribunal also held  that maintenance charges received by assessee-firm, owner of a property, from tenants for undertaking maintenance of common areas of property were to be assessed as income from business and profession  (AY. 2014-15)