Pradeep Parikh, Vice-President. - In all these are five appeals by three different assessees. All the appeals are against five different orders of the ld. CIT(A), all dated 29-1-2010. In the case of first two assessees they are for assessment years 2005-06 and 2006-07. In the case of third assessee, it is for assessment year 2006-07. Since common issues are involved in all the five appeals, they are being disposed of together by this combined order for the sake of convenience. The appeals of M/s. Sanghvi and Doshi Enterprise are taken up first for consideration.

2. The main ground in these two appeals is against the decision of the authorities below that the assessee is not a builder and developer but merely a building contractor and hence, is not eligible for deduction under section 80-IB(10) of the Income-tax Act, 1961 (the Act). The remaining grounds are against the decision that even otherwise, the assessee is not eligible for the said deduction as it has not fulfilled all the conditions required to claim such deduction.

3. The assessee firm is engaged in the business of construction. In assessment year 2005-06, the assessee computed a profit of Rs. 2,02,65,109 following the