The Tribunal  held that  the agreement between the Airports Authority of India and the assessee would qualify to be an agreement entered into with a statutory body for operating and maintaining the infrastructure facility. The Government of India had notified that all civil commercial flights would operate to and from the airport w.e.f. July 1, 1999. The assessee had started operating and maintaining the airport only from July 1, 1999, as the the assessee satisfied the condition u/s.80IA(4)(i)(c ). Entitled to deduction.   (AY. 2005-06 to, 2010-11)