A person may earn money by giving a property on rent. But what happens if he does not own the property in the first place? What if he takes a commercial space on lease, sub-lets it to another company and also provides services such as maintenance and cleaning? Should such income be treated as rental income or business income? The Income Tax Appellate Tribunal (ITAT), Bangalore, recently dealt with a similar case involving Anurag Konduru, who had taken a commercial office space from Bangalore Metropolitan Transport Corporation (BMTC) on lease and later sub-let it to Reliance Projects and Property Management Services Ltd. He received around Rs 95 lakh from Reliance during the year. He treated the receipts as business income. The Income Tax Department, however, treated them as income from house property.