Assessing Officer  treated rental income earned by assessee from let out portion of its house property as income from other sources. On appeal the Tribunal held that   since ownership of house vested with assessee and hence assessee continued to be owner of part premises of House, rental income should be assessed only under head income from house property and assessee would be entitled for statutory deduction @30% under section 24(a) of the Act.   (AY. 2005-06)