The Tribunal held that the assessee was not a contractor but a developer of infrastructure facilities and was eligible for deduction under section 80-IA(4) of the Income-tax Act, 1961, and the High Court dismissed the Department’s appeal, following its own decision in the assessee’s case for the assessment year 2008-2009.SLP of the revenue dismissed on account of a delay of 358 days and also on merit. (AY.2017-18)