R.K. Panda, Accountant Member - The above two appeals filed by the Revenue are directed against the order dated January 17, 2013 of the Commissioner of Income-tax (Appeals)-I, Thane relating to the assessment years 2008-09 and 2009-10 respectively. Since identical grounds have been taken by the Revenue in both appeals, therefore, for the sake of convenience, these were heard together and are being disposed of by this common order.

I. T. A. No.1121/PN/2013 (assessment year 2008-09)

2. The only effective ground raised by the Revenue reads as under :

"Whether the Commissioner of Income-tax (Appeals)-I, Thane is right in law in holding that the assessee is entitled to deduction under section 80-IA of the Income-tax Act, 1961 even though activities undertaken by the assessee do not fall within clause (d) of the Explanation to section 80-IA(4) defining the term infrastructure facilities?"

3. Facts of the case, in brief, are that the assessee is a company incorporated in the year 2004 and is engaged in the business of running a container yard, inland container depot (ICD), container freight station (CFS), bonded warehouse etc. The above project of the assessee-company is spread over 14 a