Uber India not liable to deduct TDS for payments made to the drivers, says ITAT

In the order dated March 4, the ITAT held that it can be concluded that the provisions falling under section 194C of the Income Tax Act will not apply as UISPL is not the person responsible for making the payments and it has not entered into any contract with the driver partners and no work is carried out by the driver-partners for UISPL.

source https://www.caclubindia.com/articles/uber-india-not-liable-deduct-tds-payments-made-drivers-says-itat-44203.asp