It was observed that the workstation in the form of plant and machinery are inseparable from the building and for exploitation or use of the workstation, the use of the building is incidental. The reliance is placed on the decision of the jurisdictional High Court in the case of Garg Dyeing and Processing Industries v.  ACIT (2013) 2012 Taxman 160 (Delhi)(HC) wherein it was held that the Hon’ble High Court has held that where the letting was inseparable, section 56(2)(iii) was rightly invoked. It was held that the lease rental income should be taxed under the head income from other sources. (AY. 2012-13)