Assessee-company is engaged in business of leasing out shop space in shopping malls.  Assesee has shown income received from leasing out of shops and other commercial establishments as business income. AO assessed the income as income from house property.  Tribunal held that the assessee is providing various facilities and amenities apart from giving shopping space on lease accordingly assessable as business income.  Dismissing the appeal of the revenue the Court held that since it was not a case of giving shops on rent simplicitor rather assessee desired to enter into a business of renting out commercial space to interested individuals and business houses, amount in question was rightly brought to tax as business income.   (A.Y. 2008-09)