Where consideration received by applicant-German company under a contract with Tamilnadu Government

RELEVANT PARAGRAPH R U L I N G (By Honourable Chairman) 1. The applicant is a Company incorporated under the laws of Germany and is engaged in the business of architectural designs and drawings. In response to a tender invited by the Govt. of Tamil Nadu for preparation of designs and drawings for the construction of a huge complex for Tamil Nadu Legislative Assembly, the applicant submitted the tender and it was selected as “consultant for supply of the architectural designs and drawings”. An Agreement was entered into on 15 th Feb, 2008 for the supply of designs and drawings for b...