Rent from letting out of flat with amenities was income from house property in absence of any busine

IT: Where assessee entered into an agreement to let out a floor with various amenities, in view of fact that assessee did not involve in any kind of recurring, systematic and organized business activity and, moreover, in respect of maintenance and upkeeping of floor, it appointed only one person, Assessing Office was justified in treating rental income assessable as 'income from house property' and services receipts as 'income from other sources'