The Assessee was whole time Director of company in India also owner of one unit in a Hotel in USA, on which he incurred loss and claimed said loss under head ‘income from other sources’ and sought to set off loss against salary income of same year. The Assessing Officer considered said loss as business loss, CIT (A) also confirmed. Tribunal observed that, assessee had entered into hotel maintenance and operation agreement in respect of Hotel Unit owned by him and under this agreement, Hotel Unit was operated as a part of Hotel by an appointed Managing Company. The control of affairs of assessee’s unit like to whom unit was to be let out. Tribunal held that the unit under consideration could not be considered to be a business undertaking of assessee. Loss from Hotel Unit in USA was to be assessed under head income from other sources and not as business loss. (ITA No.9016/Del/2019, dt. 01/07/2020)(AY. 2016 – 2017)