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 ITA...