It was held that the assessee shall be entitled for deduction u/s. 80IA(4) of the Act with respect to profit earned from operating and maintaining of the water treatment system/water supply project. However, it had also been established that the assessee is not a developer. Thus  the assessee is not entitled for deduction u/s. 80IA(4) with respect to profit earned from the contract work entrusted to the assessee for procurement and supply of water treatment system/water supply project,  as it will not fall under the ambit of S.  80IA (4) of the Act.  (AY. 2012-13)