Dismissing the appeal of the Revenue the Court  held that  the  main object of the assessee  is  business of constructing, owning, acquiring, developing, managing, running, hiring, letting out, selling out or leasing multiplexes, cineplexes, cinema halls, theatres, shops, shopping malls, etc., according to its memorandum and articles of association. The income was liable to be categorized as income derived from the shopping mall under the head of Income from business under section 28 of the Income-tax Act, 1961. Order of Tribunal is affirmed.  In determining whether a particular income is income from house property or business income, in the case of Sultan Brothers Pvt. L td. v. CIT (1964) 51 ITR 353 (SC)  the Supreme Court held that each case has to be looked at from the businessman’s point of view to find out whether the letting  was the doing of business or exploitation of the property of the owner  (AY.2011-12 to 2014-15)