Rental income correctly classified as "income from house property" rather than "income from business"...

Rental income correctly classified as "income from house property" rather than "income from business" despite composite rent including amenities charges. TDS deducted appropriately u/ss 194I and 194C. Assessee maintained separate books, audited financials bifurcating rental income and service charges. AO accepted this treatment for multiple years. CIT(A) erred in overlooking evidence. Directed AO to consider rental income under "income from house property" and amenities charges under "income from business", allowing deductions. Disallowance of interest expenses for lack of nexus to business remitted to AO for re-examination after providing opportunity to assessee to substantiate availability of own funds as per Reliance Utilities case. Disa..... .....

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