Ride-sharing company not liable for TDS on "Ride Charges" u/s 194C; drivers contract directly with riders.

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....TDS u/s 194C - non-deduction of tax on "Ride Charges" by OLA - there is no contract/ sub-contract between the assessee and the Driver under which the Driver provides any transportation services either to assessee or to any Rider on behalf of assessee, for which the Driver is paid by assessee. The contract for transportation services is between the Driver and the Rider and the assessee only facilitates the entire process in the capacity of an “aggregator”. - No TDS liability on assessee - AT....