Assessee banking company claimed exemption under section 10(23G)-Assessing Officer was of view that exemption under section 10(23G) was available to any infrastructure capital fund or infrastructure capital company and since assessee was a financial institution engaged in business of banking, therefore, was neither an infrastructure capital company nor an infrastructure fund and therefore, assessee was not eligible for claim of exemption under section 10(23G). CIT(A) allowed the claim of the assessee.. On appeal the Tribunal held that CBDT circular no. 762 dated 18^th February 1998, makes it clear that even a company which is directly not carrying out development of infrastructure facilities would also be eligible for exemption if it invests in shares or providing long term finance to an enterprise engaged in business of providing infrastructure would be treated as infrastructure capital company, therefore, since assessee had made investments or had advanced loans to companies engaged in business of infrastructure development, assessee was eligible for claiming exemption under section 10(23G). Order of the CIT(A) is affirmed.](AY.  2006-07)