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Income from Rent, Interest, and Royalties Qualifies for Deductions u/s 80IA for Airport Core Activities.

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....Deduction u/s. 80IA - whether the income e.g. rent, interest, royalty etc. are from core and essential activities of airport and not from incidental activities of providing amenities to passengers. - CIT(A) is justified in granting deduction u/s. 80IA....

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