Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 1209 - ITAT MUMBAITDS u/s 194C - payments made to driver-partners under the Uber App and payments made to the restaurant and courier partners under the Uber EATS App - Meaning of "person responsible for paying" u/s 204 - primary services provided through this mobile App is the transportation services wherein the passenger looking for a ride on the App and the driver/vehicle owner willing to offer accepts the offer - HELD THAT:- As in assessee’s own case in M/s Uber India Systems Private Ltd [2021 (3) TMI 326 - ITAT MUMBAI] held that 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. Accordingly, the coordinate bench held that the assessee cannot be treated as an “assessee in default” under section 201(1)/201 (1A) We find that the coordinate bench of the Tribunal in assessee’s own case in Uber India Systems Private Ltd [2023 (1) TMI 1243 - ITAT MUMBAI] rendered similar findings in respect of payment made to driver partners on behalf of the Uber BV for the transportation services. In the year under consideration, the assessee provided taxi services as well as food delivery services in India through its mobile application. However, it is an accepted position that Uber EATS is a food delivery App on a similar pattern as Uber App and is a Restaurant Aggregator platform akin to Uber App being a ride-sharing platform. We find that the AO-TDS also rendered similar findings in respect of payments made under the food delivery services. DR could not show us any reason to deviate from the aforesaid decisions rendered in assessee’s own case and no change in law was alleged in the relevant assessment year. The issue arising in the present appeal is recurring in nature and has been decided by the coordinate bench of the Tribunal in the preceding assessment years. Decided against revenue.
|