TDS not deductible by Uber India for payment made to driver partners under Uber App

DCIT (OSD) Vs Uber India Systems Pvt. Ltd. (ITAT Mumbai)

ITAT Mumbai held that TDS not deductible by Uber India in respect of payment made to driver partners on behalf of Uber BV for the transportation services.

Facts- The only grievance of the Revenue is pertaining to the applicability of section 194C of the Act on payments made to driver-partners under the Uber App and payments made to the restaurant and courier partners under the Uber EATS App.

Conclusion- We find that the coordinate bench of the Tribunal in assessee’s own case in M/s Uber India Systems Private Ltd vs JCIT-TDS, in ITAs no. 5862 and 5863/Mum./2018, vide order dated 04/03/2021, for the assessment years 2016-17 and 2017-18 held that the assessee cannot be treated as a ‘person responsible for paying’ for the purpose of section 194C r/w section 204 of the Act in respect of payment made to driver partners on behalf of the Uber BV for the transportation services. Accordingly, the coordinate bench held that the assessee cannot be treated as an ‘assessee in default’ under section 201(1)/201 (1A) of the Act.

FULL TEXT OF THE ORDER OF ITAT MUMBAI

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