https://www.taxtmi.com/caselaws?id=435129 A cab-hailing aggregator was found not liable to deduct tax at source under section 194C on ride fare payments routed to drivers because the transport contract was between the rider and the driver, not the platform. The platform only facilitated bookings, charged a separate convenience fee, and acted as an intermediary for electronic payment routing; cash payments made directly to drivers were also outside section 194C. The contractual terms described a principal-to-principal arrangement and disclaimed agency, while the platform's control was limited to regulatory compliance. Section 194-O did not change the position for the year under appeal, so the assessee was not treated as an assessee-in-default under section 201. 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 A cab-hailing aggregator was found not liable to deduct tax at source under section 194C on ride fare payments routed to drivers because the transport contract was between the rider and the driver, not the platform. The platform only facilitated bookings, charged a separate convenience fee, and acted as an intermediary for electronic payment routing; cash payments made directly to drivers were also outside section 194C. The contractual terms described a principal-to-principal arrangement and disclaimed agency, while the platform's control was limited to regulatory compliance. Section 194-O did not change the position for the year under appeal, so the assessee was not treated as an assessee-in-default under section 201. Case-Laws Income Tax Fri, 16 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435129