Assessee-company was engaged in business of contractors and project developers which had shown gross income from projects of Road Construction being an infrastructure facility carried out as developer and against such income, had claimed deduction, under section 80IA(4) of the Act.  Assessing Officer held that the assessee was acting as a mere work contractor therefore it was not eligible for deduction. Tribunal held that the assessee being developer-cum-contractor eligible for exemption. (AY. 2005-06, 2009-10, 2010-11)