Alstom Transport SA v DIT A.A.R. No. 958 of 2010 dated 7th June 2012 Facts of the case The applicant along with three other companies, entered into a Consortium Agreement for the purpose executing a contract: “to implement the design, manufacture, supply, installation, testing and commissioning of signaling/ train-control and communication system”. The consortium was jointly and severally responsible for the work tendered. The Applicant contended that: