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ITAT, Mumbai: Uber India Not Liable to Deduct TDS for Payments Made to Drivers - (09 Mar 2021)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Mumbai has held that Uber India is not liable to deduct tax at source (TDS) for payments made to the drivers, pointing out that the transportation service is provided by the driver-partners to users (passengers) directly. It is the passengers who are responsible for making the payment. Neither Uber India nor Uber Netherlands are party to the ‘contract of transportation’ entered into between a user and the Uber driver.

Tags : INCOME TAX APPELLATE TRIBUNAL UBER INDIA

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