Held that the cargo service agreed between the assessee and the airport included cargo handling services, mailing services and post office mail services. The assessee had entered into a licence agreement for the use of the space in the cargo terminal operated by the assessee with cargo handling agents, airlines, banks and post office. The list of licensees from whom the assessee had received rental income was given. Therefore the service commitment by the assessee to the airport was directly related to the services provided by the licensees who had taken the space in the cargo terminal. In order to meet the requirement of cargo services 365 × 7 × 24, it was essential for the licensees to operate within the cargo terminal so that the assessee could provide uninterrupted cargo service as committed to the airport. The licensees could not use the facility for any purpose other than for supporting the cargo services. Renting of the space was an integral part of the cargo business of the assessee since the licensees used the space to render services that were committed by the assessee to the airport as part of cargo services. That the rental income was inseparably connected with the business carried on by the assessee and emanated directly from the business of the undertaking. Rental income derived from cargo agents, airlines, and banks was eligible for deduction under section 80-IA. (AY.2017-2018)