Held that the activity of renting out house properties to tourists and pilgrims on a day-to-day basis, along with certain facilities carried on by the assessee is an organised activity of a composite nature and therefore, the income from renting of said properties has to be treated as business income and consequently deduction under s. 24(a) is not allowable; however, the assessee must be allowed depreciation on WDV on these buildings. (AY.2018-19)