Rental income from aircel for tower on terris

It will be income from other sources because he has not rented out the whole of terrace to the aircel. 

Wait for others to reply.

thanks MIHIR.....

Now If it is an Income from other sources, then can he get deduction of expenditure of municipal tax paid under sec 56 ?? becoz before set up of tower, he was not liable to pay municiple tax ??

If municipal taxes became payable due to the towers of aircel on the terrace, then assessee should be able to claim this deduction. But it also depends on the rent contract whether the assessee or the aircel will be liable to pay municipal taxes.