Held that section 80-IB(11A) mandated that the assessee should be engaged in an ”integrated business”. In the present case, the assessee had demonstrated that the three elements, i. e., handling, storage and transportation of food grains, were harmoniously interrelated as a single activity and thus the assessee was eligible for deduction under section 80-IB(11A) of the Act. The assessee had demonstrated that it fulfilled the parameters of the exemptions. Besides, the Tribunal had on identical facts allowed deduction claimed under section 80-IB(11A) for the assessee’s group company as well. (AY. 2009-10)