Dividend income received by the Co-operative Society from a co-operative bank would be eligible for deduction under section 80P(2)(d) of the Act.  Surplus funds parked by way of short-term deposit with a co-operative bank were inextricably interlinked, or in fact interwoven with its business of providing credit facilities to its members-Whether therefore, the same, as claimed by assessee would be eligible for deduction under section 80P(2)(a)(i)  (AY. 2011-12).