When the assessee-society acts as an intermediate between the company and the members of the society, and the fact that there is no relationship between the assessee and its members as contractor and contractee, section 194C does not get attracted and no disallowance could be made u/s 40(a)(ia)

ITO Vs. The Ankleshwar Taluka ONGC ITAT Ahmedabad ITA No. 2303/Ahd/2008 [Asst. Year : 2005- 2006] O R D E R PER T.K. SHARMA, JUDICIAL MEMBER : This appeal of the assessee is directed against the order of the Commissioner of Income Tax(Appeals)-VI, Baroda dated 15.04.2008 arising out of the order of the Assessing Officer passed under Section 143(3) of the Income Tax Act, 1961. 2. The only ground raised in this appeal reads as under:“1 On the facts and in the circumstances of the case the CIT(A) has erred in the law in deleting the addition of Rs. 2,57,36,353/- made u/s.40(a)(...