Court held, that the Tribunal was not right in holding that (i) the assessee was a co-operative bank and therefore not entitled for deduction under section 80P , (ii) the provisions of section 80P(4) was applicable to the assessee, and (iii) the principles of mutuality was not present and therefore, the assessee was not eligible for deduction under section 80P(2)(a)(i) .( AY. 2014-15)