Rent income from mall- Income from business or house property?

CIT Vs Prestige Estate Projects Pvt. Ltd. (Karnataka High Court) The issue under consideration is whether tribunal was correct in holding rental income received from Forum Mall should be considered as ‘Income from business’ and not ‘Income from house property’, though agreement between landlord and tenant contemplating relationship of landlord and tenant and as such it would partake character of rental income? Assessee, M/s Prestige Estate Project Private Limited is a company carrying on the business of the real estate. Return of income for the assessment year came to b...