The assessee had rented out three units located in three different areas of Mumbai to a bank. Assessee sought to exclude such units from his ‘assets’ on the ground that they were commercial establishments, covered under the exception provided in S. 2(ea)(i)(5). The case of the Revenue was that the word used in the exception is ‘commercial establishments’, i.e. plural. Since in the instant case, three single units were rented out, the benefit of the exception was not available to the assessee. Rejecting such contention of the Revenue, the High Court held that the expression ‘commercial establishments’ would include all establishments, whether they have one unit or more. (AY. 2010-11)