Assessee is  a contractor for Indian Railways and carried on work of construction of rail over bridges, foot over bridges, construction of new railway station buildings, etc..  Assessing Officer denied claim of deduction under section 80IA(4) on ground that only enterprises which are engaged in activity of development, operating and maintaining or developing, operating and maintaining any infrastructure facility are eligible for deduction under section 80IA of the Act.  Commissioner (Appeals) allowed appeal. On appeal by revenue  the Tribunal held that  for claiming deduction under section 80-IA(4) the assessee  has to satisfy all conditions mentioned in sub-section 4(i)(a)/(b)/(c)  of the Act. On the facts the assessee is  only a partnership firm, i.e., it was not a creation of statute, but was a body of individuals regulated by statute, namely, Partnership Act, hence, it failed to satisfy applicability clause under section 80-IA(4)(i) further the  assessee was found to have executed works contract attracting Explanation to sub-section (13) of section 80-IA. Accordingly the appeal of Revenue was allowed. (AY. 2009-10, 2011-12)