Why I don't got this issue while compiling same code under Linux?

Does "write" get defined to PerlLIO_write for you in Linux ?

use strict;
use warnings;

use Inline C => <<'EOC';

int foo() {
#ifdef write
  return 1;
#else
  return 0;
#endif
}

EOC

print foo();
[download]

All Inline::C scripts automatically load XSUB.h - hence no need to specifically #include that header.
That script outputs 1 for me on Windows, but 0 for me on Debian Wheezy.

Cheers,
Rob