Sec. 22 & 28 of Income Tax Act, 1961—Nature of income - Income from house property or Business Income— In cases where the earning of the rental income is the exclusive or predominant business of the Assessee, the income earned by way of lease money or rentals by letting out of the property cannot be taxed under the Head “Income from house property”, but can only be taxed under the Head “Income from business income and the other rental income earned from letting out of the property, which is the business of the Assessee itself, cannot be taxed as Income from house property. - PR. CIT V/s KHIVRAJ MOTORS PVT. LTD. - [2020] 427 ITR 113 (MAD).