Held that mandate of section 80P(4) is to deny benefit of section 80P to co-operative banks and not to other co-operative societies investing their funds in co-operative banks.  Since assessee was a Co-Operative Housing Society duly registered under Maharashtra Co-operative Societies Act, 1960, under which it was required to invest or deposit funds in District Central Co-operative Bank or State Co-operative Bank, provisions of section 80P(4) could not be made applicable. Entitle to deduction.  (AY. 2017-18, 2018-19)