https://www.taxtmi.com/caselaws?id=435129 The Tribunal allowed the appeal of the assessee, determining that the assessee was not liable to deduct tax at source under Section 194C on payments made to Transport Service Providers (TSPs)/Drivers. The Tribunal found that the assessee acted as an aggregator, connecting riders and drivers, with drivers being responsible for providing transportation services independently. Consequently, the Tribunal overturned the decisions of the lower authorities, setting aside the interest under Section 201(1A) and penalty under Section 271C. en-us Fri, 16 Sep 2022 00:00:00 +0530 Mon, 13 Mar 2023 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435129 The Tribunal allowed the appeal of the assessee, determining that the assessee was not liable to deduct tax at source under Section 194C on payments made to Transport Service Providers (TSPs)/Drivers. The Tribunal found that the assessee acted as an aggregator, connecting riders and drivers, with drivers being responsible for providing transportation services independently. Consequently, the Tribunal overturned the decisions of the lower authorities, setting aside the interest under Section 201(1A) and penalty under Section 271C. Case-Laws Income Tax Fri, 16 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435129