https://www.taxtmi.com/caselaws?id=307667 The ITAT Mumbai concluded that the Appellant was not liable to deduct tax under section 194C as they were not the 'person responsible for paying' under section 204. The payments to Driver-Partners were not for work carried out for the Appellant. The ITAT directed the AO to delete the additions made under sections 201(1) and 201(1A), allowing the appeal of the Appellant. en-us Mon, 30 Jan 2023 00:00:00 +0530 Thu, 27 Apr 2023 21:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307667 The ITAT Mumbai concluded that the Appellant was not liable to deduct tax under section 194C as they were not the 'person responsible for paying' under section 204. The payments to Driver-Partners were not for work carried out for the Appellant. The ITAT directed the AO to delete the additions made under sections 201(1) and 201(1A), allowing the appeal of the Appellant. Case-Laws Income Tax Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307667