Rent from ware house -business income/house property income

CA Pramod Kulkarni (Practicing Chartered Accountant)   (80 Points)

29 June 2013  

Dear Friends,

The assessee is in receipt of Rent from Ware House, whether it shall be assessed as  Business income or House Property Income. As per Sec 22 Building Includes Ware Houses & Godowns also, so it will be treated as House Property income as per Sec 22. But my query is that is there any Instances or Cases where the Rent from Ware House is assessed as Business Income, if so please let me know the case laws. 

Thanks & Regards

Pramod