K. Raviraja Pandian, J.

The appeal is filed by formulating the following questions of law:

"1. Whether the Appellate Tribunal is correct in law in holding that the income derived by the Appellant from leasing of the commercial property is not business income and has to be assessed as income from property?

2. Whether on the facts and in the circumstances of the case, the Tribunal, having found that the transaction is a business activity was justified in concluding that the income has to be assessed as "income from property"?

3. Whether the Tribunal is correct in law in sustaining the stand of the Respondent on the assessment of lease income under head property even though it was not a case letting simpliciter and on the contrary letting with amenities and services, warranting computation under the head business granting deduction of expenses incurred?

4. Whether the Tribunal is correct in law in sustaining the stand of the Respondent on the assessment of lease income under head property even though the facts and circumstances warrant assessment under head other sources alternatively upon taking into consideration the expenses incurred in relation thereto?

5. Whether