Assessee is a joint venture between two companies and was engaged in business of development of infrastructure facility .Claimed deduction u/s 80IA. AO invoking provisions of explanation to S. 80IA observed that assessee was merely executing civil construction work in nature of works contracts and held that assessee was not entitled for deduction u/s 80IA . CIT(A) deleted disallowance by holding that assessee was developer and hence explanation to section 80IA(13) did not apply to it . Tribunal held that merely because assessee was paid by Government for development work, it could not be denied deduction u/s 80IA(4) when it provided a complete infrastructure required to support the development of infrastructure facility and deployed its various resources and exposed itself to various risks.  (ITA No. 692/Kol/2016 dt. 21^– 03 -2014) (AY. 2010-11)