Assessee was a contractor for execution of metro rail project.  It claimed deduction under section 80-IA.  Assessing Officer denied claim on ground that assessee was not carrying on business of developing, operating and maintaining any infrastructural facility which fulfilled condition for claiming deduction under section 80IA. CIT(A) allowed the claim. On appeal the Tribunal held that  the  assessee was acting as only a contractor for execution of work awarded to it and on successful completion of contract, assessee had no role insofar as revenue from Metrorail was concerned. The Tribunal also held that the assessee did not fulfil condition that agreement had to be with Central Government/State Government/Local Authority/Statutory Authority as LMRCL, with which assessee entered into contract, did not fit in any of them. Order of the AO disallowing the claim is affirmed.(AY. 2017-18, 2018-19)