Vodafone mobile tower rent income ?

RESPECTED SIR, VODAFONE MOBILE TOWER RENT INCOME. OF 200000 WITH TDS 20000 PAN STATUS IS FIRM . TAX SLAB IS 30 % TDS SECTION 194I EXPENSE TO MAINTANANCE OF TOWER IS 90 % AND PROFIT IS 10% QUERY IS THIS Income from Business ? OR Income from one House Property ? WHICH HEAD OF INCOME IS APPLY ? IN THIS CASE PARTY GET REFUND OR TAX PAYABEL ? REPLY NOW . THANK YOU SIR.