Chandra Poojari, Accountant Member - All the above three appeals by the assessee are directed against the different orders of the CIT(A)-IV, Hyderabad for assessment years 2005-06 to 2007-08. Since common issues are involved, all the above three appeals are clubbed together, heard together and are being disposed of by this order for the sake of convenience.

2. The first common issue in all these three appeals is with regard to allowability of deduction u/s. 80-IA(4) of the Income-tax Act, 1961. According to the assessee, it has undertaken the development of irrigation canals and railway tracks including conversion of gauge and it is entitled for deduction u/s. 80-IA(4) of the Act.

Submissions by Authorised Representative of the assessee:

3. The counsel for the assessee submitted that insofar as the irrigation canals are concerned, they are the infrastructure facilities within the meaning of the Explanation. According to the Explanation the water supply project, water treatment system, irrigation project, sanitation and storage system, solid waste management system etc., form part of the infrastructure facility. The assessee also undertook the development of rail systems. Both the