Tribunal held that  since the Department has found that the co-operative credit society Renukammata Multi State Co-Operative Urban Credit Society Ltd     has opened and was operating several bank accounts in the names of various depositors who were mere name-lenders and persons of low means and thereafter such bank accounts were operated by other persons/real beneficiaries for carrying out various dubious activities, it is evident that the assessee is not the real beneficiary of such banking transactions done in its bank account with Renukammata Multi State Co-Operative Urban Credit Society Ltd  and, therefore, 0.25 per cent of the deposits/credits made in the bank accounts held by the assessee with Renukammata Multi State Co-Operative Urban Credit Society Ltd,  can be treated as the income of the assessee. (AY. 2015-16 to 2017-18)