OLA being an intermediary is not liable to deduct TDS on payment to drivers

ANI Technologies Private Limited Vs DCIT (ITAT Chandigarh)

ITAT Chandigarh held that the aggregator/ intermediary (OLA) acts merely as an intermediary and hence not liable to deduct TDS u/s 194C on payments made to drivers.

Facts-

The case of the AO is that the assessee has made payments to the Transport Service Providers for “carrying out work” relating to the carriage of passengers. In the opinion of the AO, the provisions of section 194C of the Act were applicable and since the assessee had failed to deduct tax at source while making such payments to TSPs, it was liable to be treated as an “assesse-in-default”.

On appeal, the Ld. CIT(A) has upheld the view of the AO and now the assessee has approached this Tribunal

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