Briefly stated, the Ministry of External Affairs (for short,“MEA”) and the appellant in the leading appeal, Water and PowerConsultancy Services (India) Limited (for short, “WAPCOSL”), aPublic Sector Undertaking, entered into ... an agreement, dated29.11.2004, for the implementation of the work on “theReconstruction, Rehabilitation and completion of Salma DamProject (3x14 MW), Afghanistan, Package III: Main Civil andHydroMechanical Works” (for short, “project”). The appellant(WAPCOSL), was given the responsibility to provide financial,administrative and contractual management services for theMEA. Even though MEA was to provide the finances, the samewas to be channeled through WAPCOSL to the successfulawardee of the tender