https://www.taxtmi.com/caselaws?id=437183 The Tribunal held that Uber India System Pvt. Ltd. (UISPL) is not the "Person responsible for paying" under section 204 of the Income Tax Act. UISPL was deemed to act as a payment and collection service provider for Uber B.V. and not the principal payer. The Tribunal also ruled that UISPL does not meet the criteria under section 194C and section 204 to be considered the person responsible for paying. Additionally, the amendment to section 204(v) cannot be applied retrospectively, and UISPL's non-payment of equalization levy does not make it liable as an "assessee in default" under the Act. The Revenue's appeal was dismissed. en-us Wed, 26 Apr 2023 00:00:00 +0530 Fri, 28 Apr 2023 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437183 The Tribunal held that Uber India System Pvt. Ltd. (UISPL) is not the "Person responsible for paying" under section 204 of the Income Tax Act. UISPL was deemed to act as a payment and collection service provider for Uber B.V. and not the principal payer. The Tribunal also ruled that UISPL does not meet the criteria under section 194C and section 204 to be considered the person responsible for paying. Additionally, the amendment to section 204(v) cannot be applied retrospectively, and UISPL's non-payment of equalization levy does not make it liable as an "assessee in default" under the Act. The Revenue's appeal was dismissed. Case-Laws Income Tax Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437183