INCOME TAX: Where assessee entered into an agreement to let out a premises with various amenities, and for maintainance and upkeeping of said premises since assessee did not involve any kind of recurring, systematic and organized business activity and, moreover, in respect of maintenance and upkeeping of let out premises, it appointed only one person, Assessing Officer was justified in treating rental income assessable as 'income from house property' and services receipts as 'income from other s
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