Tribunal held that if the FDR’S in banks were made from operational funds of cooperative society while carrying out its activity of providing credit to its members, interest earned thereon being incidental to carrying out said activity, was attributable to said activity and hence entitled to deduction u/s 80P(2)(a)(i).  Matter restored to the file of AO for limited purpose of examining activities carried out by assessee society and whether deposits made by it in banks were done during course of carrying out its stated activities and thereafter decide issue in accordance with law. As regards alternative plea the Tribunal held that gross interest is taxable and not net. (AY. 2009-10 to 2012-13)