Held that the  assessee is  not involved in any other activity other than running of port, irrespective of various income declared by assessee in nature of duty credit entitlement, interest income, reversal of provision, small scarp sales etc., any income generated out of this port would be eligible for deduction under section 80-IA. Assessing Officer is   directed to treat this miscellaneous income as part of business carried on by assessee. (AY. 2008-09, 2009-10)