Section 22 & 28 of the Income Tax Act, 1961  – Nature of income – Business income or income from house property– Assessee was rendering information technology services and call center services and let out premises providing ancillary services such as scanning and digitization and received composite amount and bifurcated it as income from house property and income from business which was  in conformity with law and was based of comparative market rates – Assistant Commissioner of income tax vs. Dr ITM ltd [2020] 77 ITR (trib) 338(Chandigarh)