House property income treatment for furnished letting prevails when premises are merely rented with incidental facilities.

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....Rental receipts from furnished premises were treated as income from house property because the leave and licence arrangement showed a letting for rent with only incidental facilities, not a systematic commercial business of running a centre; GST collected on the rent did not change the tax character, and standard deduction under section 24(a) followed. The claim for interest deduction on borrowings used to acquire another property was not decided on merits because the record lacked key facts on the purpose, use, and income treatment of that property, so the issue was remanded for fresh enquiry.....