Held that the assessee is  working only for the tribal members and the main purpose of the society was to provide mini bank service to its members and sale of fertilizers to its tribal members. Various grants were received from the West Bengal State Government. The West Bengal Tribal Development Co-operative Corporation Ltd., which was a Government of West Bengal undertaking, was an apex body over societies like the assessee. The miscellaneous income of Rs. 9,92,664 mainly constituted grants received from the West Bengal Government for various activities as per its registered bye-laws. Therefore, there was no reason to treat any of the miscellaneous income as income from other sources. Since the sum of Rs. 9,92,664 was income earned by the society for the purpose of its objects, it is  eligible for deduction under section 80P of the Income-tax Act, 1961.(AY.2017-18)