Income tax - treatment of ground rent

The land belongs to an assessee. He has let out the land to petrol bank. The monthly rent which the petrol bank is paying is being treated as GROUND RENT taxable under INCOME FROM OTHER SOURCES. The petrol bank is using the land for their typical commercial activities & serving the public. They have constructed their office as well by using part of the land. Hope, the treatment of treating the receipts as GROUND RENT taxable under INCOME FROM OTHER SOURCES from assessee point of view is right. We understand that this receipt DOES NOT QUALIFY AS INCOME FROM HOUSE PROPERTY wherein we can claim 30% standard deduction. Kindly suggest Regards Vinay