Dismissing the appeal of the revenue the Court held that ; the return under S.153A is not a revised return but an original return. If that be so, the deduction under S. 80-IA , if otherwise admissible, always could have been claimed. Court also held that the fact that the assessee was a “developer” and not a “contractor” was a finding of fact concurrently recorded by the Commissioner (Appeals) and the Appellate Tribunal, which was not shown to be perverse or contrary to record. Hence, the assessee was eligible for tax benefit under S. 80-IA(4)(i) of the Act. ( AY. 2009 -10)