The Principal Commissioner invoked his power under section 263 of the Income-tax Act, 1961 on the ground that the assessee had claimed deduction under section 80IA(4) for its railway sidings which was not admissible. The Tribunal held the revision not sustainable.  On appeal the Court held that the Tribunal had rightly referred to the clauses in the agreement between the railways and the assessee and concluding that the railway administration had a right to use all the sidings which had been put up by the assessee. Therefore, the assessee fell within the ambit of sub-clause (b) of section 80IA(4)(i). The contention of the Department that the two companies which were permitted to use the railway sidings were closely held group companies of the assessee and therefore, could not be construed to be used by general public was rejected since such narrow interpretation of the agreement entered into between the assessee and the railways could not be given. (AY.  2009-10 to 2012-13)