Judgment :- R. JAYASIMHA BABU, J. The questions referred in these two cases are common. The assessment years are 1977-78 and 1978-79 The first question as to whether the Tribunal was right in holding that the rent received from the tenants of the office building of the assessee constitutes income from the property is required to be and is answered in the affirmative in the light of the decision of this court in T.C. Nos. 71 and 72 of 1982 decided on June 9, 1998 - Indian Overseas Bank Ltd. v. CIT. The case governs the same assessee but for a different assessment year. The question is answered against the assessee The other question as to whether the Tribunal was right in holding that the provision made in the accounts towards the estimated profit on exchange transactions was exigible to tax, and was required to be included in the profits for the year is required to be answered against the Revenue and in favour of the assessee in the light of the decision concerning the same assessee for a different assessment year reported in Indian Overseas Bank v. CIT. Accordingly, we answer the question in favour of the assessee and against the Revenue.