Yeah I have installed Strawberry perl and trying to install the Lab::VISA module from Windows command prompt

But there's a "gcc-4" (in your second post) and, on Windows at least, Cygwin is the only system that has a compiler named "gcc-4" (AFAIK).
Also, when you ran 'make', there were no complaints about incorrect syntax in the Makefile - which suggests to me that the Makefile was written for the 'make' utility - which means you ran a Cygwin perl as that's the only perl on Windows that writes Makefiles for 'make' by default. (Other Windows perls write Makefiles for either 'nmake' or 'dmake' by default.)
It's most unusual on Windows to have a 'make' utility at your disposal unless Cygwin is in your path. If your perl is Strawbeery Perl you need to run 'dmake'.

Best thing would be to run perl -V and post the output so that we can see exactly which perl is being invoked.
And also provide the output for /usr/bin/gcc -v (and any other CC you might have specified).

Lastly, note that if you are using a Cygwin perl, then that Windows library for Visa will be of no use - you'll have to use a Visa library built for Cygwin. There may be one you can install using setup.exe.

However, I now gather that your intention is to use Strawberry Perl. In order to do that, make sure you're running in a native Windows (cmd.exe) shell, not a Cygwin shell.

Cheers,
Rob

C:\Strawberry\cpan\Lab-VISA-3.02>perl Makefile.PL
Warning (mostly harmless): No library found for -lvisa
Generating a Unix-style Makefile
Writing Makefile for Lab::VISA
Writing MYMETA.yml and MYMETA.json

C:\Strawberry\cpan\Lab-VISA-3.02>make
Skip blib/lib/Lab/VISA.pod (unchanged)
Skip blib/lib/Lab/VISA/Installation.pod (unchanged)
Skip blib/lib/Lab/VISA.pm (unchanged)
Running Mkbootstrap for Lab::VISA ()
chmod 644 "VISA.bs"
gcc-4 -c  -I/usr/local/include/  -DPERL_USE_SAFE_PUTENV -U__STRICT_ANS
+I__ -g -fn
o-strict-aliasing -pipe -fstack-protector -DUSEIMPORTLIB -O3    -DVERS
+ION=\"3.02
\"  -DXS_VERSION=\"3.02\"  "-I/usr/lib/perl5/5.14/i686-cygwin-threads-
+64int/CORE
"   visa_wrap.c
visa_wrap.c:1558:18: fatal error: visa.h: No such file or directory
compilation terminated.
Makefile:342: recipe for target `visa_wrap.o' failed
make: *** [visa_wrap.o] Error 1
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I did copy the visa32.lib and visa.h to C:\Strawberry\cpan\Lab-VISA-3.02\include and C:\Strawberry\cpan\Lab-VISA-3.02\msc and changed my Makefile.PL as follows, but that does not work either. What else I need to correct?

#!/usr/bin/perl

use strict;
use ExtUtils::MakeMaker;

# If you have Swig installed, un-comment the next line 
# to re-create the wrapper code.
# If you do so, also un-comment the 'clean' section below
# to delete the swig-generated files when doing 'make clean'.
# TODO: should just check if swig is in the path

# system("swig -perl5 -module Lab::VISA visa.i");

WriteMakefile(
#   'clean'             => {
#       FILES => 'VISA.pm visa_wrap.c'
#   },

# Important: you have to adjust the 'LIBS' and 'INC' paths according t
+o your local setup!
# The correct values may depend on your exact version of LabView, VISA
+, GPIB drivers, 
# the phase of the moon and the local neutrino density...
# First two lines are for Windows, second two lines are for Linux.
# TODO: find out how to figure these out automatically.

    (($^O =~ /MSWin32/)
    ?   ('LIBS'         => ['"-lC:\\Program Files\\IVI Foundation\\VIS
+A\\WinNT\\lib\\msc\\visa32.lib"'],
         'INC'          => '"-IC:\\Program Files\\IVI Foundation\\VISA
+\\WinNT\\Include"',
        )
    :   ('LIBS'         => ['-lvisa'],
         'INC'          => '-I/usr/local/include/',
        )
    ),
    'NAME'              => 'Lab::VISA',
    'VERSION_FROM'      => 'VISA.pm',
    'OBJECT'            => q/$(O_FILES)/,
    'META_MERGE'        => {
        resources => {
            homepage    =>      'https://www.labmeasurement.de/',
            bugtracker  =>      'https://www.labmeasurement.de/bugs/',
            MailingList =>      'lab-measurement-users@mailman.uni-reg
+ensburg.de',
        },
    },

    'ABSTRACT_FROM'     => 'VISA.pod',
    'AUTHOR'            => ['Daniel Schröer <schroeer@cpan.org>', 'An
+dreas K. Hüttel <mail@akhuettel.de>'],

);
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