Assessing Officer had denied a portion of claim of deduction under section 80P for reason that though assessee was essentially doing business of banking but disbursement of agricultural loans by assessee was only minuscule and therefore, to extent of disbursement of agricultural loan alone, assessee was entitled to deduction.  Tribunal held that the Assessing Officer had not examined details of each loan disbursement and purpose for which loans were disbursed, i.e., whether it was for agricultural purpose or non-agricultural purpose and to what extent loans, if any, had been disbursed to non-members. Matter remanded to the  AO for verification.  (AY. 2010-11, 2014-15)