Tribunal held that income earned from simply letting out property then it has to be taxed under head income from house property. (AY.2011-12)
Unitech Ltd. v. DCIT (2019) 176 ITD 266 (Delhi)(Trib.)
S. 22 : Income from house property–letting out property– Assessable as income from house property and not as business income.[S. 28(i)]