Assessee had entered into an agreement with municipal corporation and other authorities for providing work of waste treatment / processing / development / maintenance. Assessee claimed deduction under section 80-IA of the Act.  Assessing Officer disallowed same on ground that said agreement was only for supply of vehicles by assessee for lifting garbage at different points and such supply of vehicles was purely a works contract for supply of vehicle and not a solid waste management system developed/operated/maintained by assessee. CIT(A) confirmed the disallowance. On appeal the Tribunal held that since substantial work of solid waste management was actually carried out by assessee and not Municipal Authorities, assessee was to be allowed deduction under section 80IA. (AY. 2010-11 & 2011-12)