{"id":22895,"date":"2021-11-24T13:16:05","date_gmt":"2021-11-24T07:46:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/uber-india-systems-p-ltd-v-jcit-tds-2021-188-itd-362-211-ttj-1-202-dtr-129-mum-trib\/"},"modified":"2021-11-24T13:16:05","modified_gmt":"2021-11-24T07:46:05","slug":"uber-india-systems-p-ltd-v-jcit-tds-2021-188-itd-362-211-ttj-1-202-dtr-129-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/uber-india-systems-p-ltd-v-jcit-tds-2021-188-itd-362-211-ttj-1-202-dtr-129-mum-trib\/","title":{"rendered":"Uber India Systems (P.) Ltd. v. JCIT (TDS) (2021) 188 ITD 362 \/ 211 TTJ 1 \/ 202 DTR 129 (Mum.)(Trib.)"},"content":{"rendered":"<p>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)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194C : Deduction at source-Contractors-Services on a principal-to principal bases-Payment to drivers-Cannot be treated as assessee in default for failure to deduct tax at source. [S. 201(1), 201(A), 204]   <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-22895","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Xh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22895","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=22895"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22895\/revisions"}],"predecessor-version":[{"id":22896,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22895\/revisions\/22896"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22895"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22895"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}