https://www.taxtmi.com/highlights?id=69504 TDS u/s 194C - payments made to driver-partners under the Uber App - the assessee cannot be treated as a “person responsible for paying” for the purpose of section 194C r/w section 204 of the Act in respect of payment made to driver partners on behalf of the Uber BV for the transportation services - assessee cannot be treated as an “assessee in default” - AT en-us Sat, 29 Apr 2023 09:07:43 +0530 Sat, 29 Apr 2023 09:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69504 TDS u/s 194C - payments made to driver-partners under the Uber App - the assessee cannot be treated as a “person responsible for paying” for the purpose of section 194C r/w section 204 of the Act in respect of payment made to driver partners on behalf of the Uber BV for the transportation services - assessee cannot be treated as an “assessee in default” - AT Highlights Income Tax Sat, 29 Apr 2023 09:07:43 +0530 https://www.taxtmi.com/highlights?id=69504