- (1.) WE have heard Learned Counsel for the petitioner.
(2.) THE question whether T.D.S. should be deducted or should not be deducted from out of the payments made to the petitioner towards cost of G.R. will not rise in future because of the letter dated 27.08.2009 issued by the Ministry of Coal bearing No. 17022/4/2008 -CRC in which it has been stated that future payments for G.R. should be made through a bank draft in favour of the PAO, Ministry of Coal. This would mean that future payments will not be made to the petitioner towards cost of G.R.
(3.) SO far as the earlier transactions are concerned, it appears from some of the documents that the petitioner unnecessarily wrote a letter to the Income Tax Authorities that deductions towards T.D.S. should not be made from the payments made to the petitioner towards cost of G.R. on the ground that the petitioner was a mere conduit and the money was transferred intact by the petitioner to the Ministry of Coal, Government of India.;