Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S
3. Regarding ground No. 2 to 4 and ground No. 7, the ld. AR submitted that these relates to two agreements of leave license and service charges, which were entered into by the assessee in respect of which, the assessee has offered the income under the head “income from house property”, whereas the Assessing Officer has brought the same under