Uber Payments to Drivers Not Subject to TDS u/s 194C; Entity Not "Person Responsible" or "Assessee in Default.

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....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....