The assessee co-operative society, engaged in providing credit facility to its members, was maintaining short-term deposits of money which was not required for time being, as investment with co-operative banks, interest earned by assessee on such deposits was qualify for deduction u/s. 80P(2)(d).(ITA No. 826/Pune/2019, dated 23/09/2020)(AY.  2014 – 2015)