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R. MAHADEVAN, J. SATHYA NARAYANA PRASAD
Chief Commissioner of Income Tax-I, Chennai – Appellant
Versus
Van Oord ACZ Marine Contractors BV, Chennai – Respondent
JUDGMENT
(Prayer: W.A. No. 979 of 2018:- Appeal filed under Clause 15 of Letters Patent against the Order dated 03.01.2018 passed in W.P. No. 14165 of 2009 on the file of this Court.
W.A. No. 2811 of 2021:- Appeal filed under Clause 15 of Letters Patent against the Order dated 27.11.2017 passed in W.P. No. 18472 of 2009 on the file of this Court.)
Common Judgment
R. Mahadevan, J.
1. Both these appeals are filed by the appellants / Revenue, assailing the separate orders dated 03.01.2018 and 27.11.2017 passed by the learned Judge in the respective writ petitions viz., WP.Nos.14165 of 2009 and 18472 of 2009.
2. As the issues arise for consideration in both the appeals are common, they were taken up for hearing together and disposed of by this common judgment.
Facts relating to WA No. 979 of 2018 (WP No. 14165 of 2009)
3.1. The respondent herein, a non-resident company registered in Netherlands, is engaged in the business of dredging and marine contractors. According to them, during the course of such business, in the year 1996, Chennai Port Trust floated a tender for the Break Water Construction at Ennore Port titled "Ennore Coal Port Project". The respondent participated in the said tender a
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