Allowing the appeal of the assesee the Tribunal held that ,the activity of assessee-society of supplying milk to Mother Diary was interlinked with activities of its members primary co-operative societies and at same time primary co-operative societies could also not operate without assessee being a District level society, assessee’s claim for deduction under section 80P(2)(b) is  to be allowed. Tribunal also held that deduction u/s 80P(2)(d) is available  in respect of  interest earned on deposits made with Co -operative Bank and not in respect of interest earned by it from deposits made with nationalised /private banks. (AY.2012-13, 2013-14)