Assessee-company was engaged in business of providing cargo handling services at Bengaluru International Airport Limited, ‘BIAL’. It had developed cargo handling services under Built, Operate and Transfer (BOT) scheme entered into with BIAL under Service Provider Right Holder (SPRH) agreement which gave assessee right to design, construction, financing, testing, maintenance, management and operation for period of 20 years. Assessee claimed deduction under section 80IA(4).  Assessing Officer disallowed assessee’s claim on ground that assessee had entered into an agreement with BIAL which was not a statutory body and cargo handling facility did not form part of airport and did not fall within meaning of expression ‘infrastructure facility’.  On appeal, the Commissioner (Appeals) allowed assessee’s claim holding that the BIAL is a statutory body and the cargo handling facility formed part of airport and was covered within the expression ‘infrastructure facility’. The Tribunal upheld order of the Commissioner (Appeals). On appeal  the Court held that  in view of decision in Flamingo Dutyfree Shops (P.) Ltd. v. UOI  [W.P. No. 14215 of 2008, dated 19-12-2008] BIAL was a statutory body and, thus, assessee had complied with condition of entering into an agreement with statutory body hence entitled to deduction under section 80IA(4) of the Act.   (AY.  2014-15)