Allowing the appeal of the assessee the Tribunal held that Uber B.V. provided lead generation services on a principal-to-principal basis via an app for which service fee was charged and role of assessee company was limited to act as a payment and collection service provider of Uber B.V., assessee could not be held as assessee-in-default for non-deduction of tax under section 194C in respect of payments made to drivers on behalf of Uber B.V. (AY. 2016-17, 2017-18)