interest on NPA - position for co-operative bank

[JB]

Learned friends

u/s 43D, interest on NPA account is not taxxable even if assessee is following mercantile system of accounting. however, the said section applies mainly to scheduled banks. in case of NBFC, there are judgments which hold that interst on NPA is not taxable in view of theory of real income. latest as per my knowledge is Delhi HC in case of Vashishth Chay Vyapar. My littile confusion is whether the position will be same in case of Co-operative bank? is there any direct judgment in relation to any co-operative bank? Kindly give your valuable views.