Assesssee a  primary Agricultural Credit Society registered under Kerala Co-operative Societies Act, 1969, was engaged in banking as well as providing credit facilities to its members and Tribunal held that income derived by assessee by way of interest from loans and advances made by it was eligible for deduction under section 80P(2)(a)(i), matter was remanded to Tribunal for fresh consideration in light of decision in case of Mavilayi Service Co-operative Bank Ltd. v. CIT 2019 (2) KHC 287, (AY. 2014-15)