Rental income from Cargo Agents, Airlines, and Banks qualifies for deduction u/s 80IA of the Income Tax Act.

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....Deduction u/s. 80IA - eligibility of rental income - the rental income derived by the assessee from Cargo Agents, Airlines, Banks etc., is derived from the cargo business and eligible for deduction u/s. 80IA. The addition is deleted. - AT....