The activities conducted by the assesse deriving income from the integrated business of handling storage and transportation of food gains. The assessee cannot be denied deduction under Section 80IB(11A) either in respect of activities conducted by assessee to meet demand of section or for non-compliance with conditions depleted under Section 80IB (2). Therefore held that no illegality / regularity either in reasoning or conclusions reached by CIT(A) and appeal is dismissed. (AY. 2007-08)