Held that a co-operative bank was eligible for deduction even if it had no rural branches. The Tribunal held that the transfer to special reserve did not exceed 20 per cent of profit, assessee was a specific entity which included a co-operative bank, assessee was engaged in the business of banking and assessee was engaged in providing long-term finance, assessee was eligible for deduction under section 36(1)(viii).(AY. 2016-17)