Assessee was engaged in construction of various shopping malls .It leased out commercial space in malls and also rendered certain other ancillary services to occupiers of shops/stalls. AO treated rental income earned by assessee under head ‘Income from house property. Tribunal held that intention of assessee-company was to commercially exploit property by way of complex commercial activities and, it was not a case of letting out property simplicitor hence rental income is assessable as business income. High court up held the order of the Tribunal.