Assessing Officer denied assessee’s claim for deduction under section 80P(2)(a)(i) on ground that as per narration of loan extracts in statutory audit reports, only a minuscule portion was advanced for agricultural purposes out of total loan disbursement and, thus, assessee could not be treated as a co-operative society. Tribunal held that there should be fresh examination by Assessing Officer as regards nature of each loan disbursement and purpose for which it was disbursed, i.e., whether it was for agricultural purpose or not. Matter remanded.  (AY. 2010-11, 2012-13 to 2015-16)