JUDGMENT

(Prayers: W.A. No. 1517 of 2021:- Writ Appeal filed under Clause 15 of The Letters Patent against the Order dated 23.12.2020 passed in WP No. 1068 of 2020 on the file of this Court.

W.A. No. 1519 of 2021:- Writ Appeal filed under Clause 15 of The Letters Patent against the Order dated 23.12.2020 passed in WP No. 1070 of 2020 on the file of this Court.

W.A. No. 1609 of 2021:- Writ Appeal filed under Clause 15 of The Letters Patent against the Order dated 23.12.2020 passed in WP No. 922 of 2020 on the file of this Court.

W.A. No. 1610 of 2021:- Writ Appeal filed under Clause 15 of The Letters Patent against the Order dated 23.12.2020 passed in WP No. 919 of 2020 on the file of this Court.

W.A. No. 1854 of 2021:- Writ Appeal filed under Clause 15 of The Letters Patent against the Order dated 16.02.2021 passed in WP No. 6202 of 2019 on the file of this Court.)

Common Judgment:

R. Mahadevan, J.

The Revenue is the appellant(s) in all the appeals. WA.Nos.1517, 1519, 1609 and 1610 of 2021 have been filed against a common order dated 23.12.2020 passed by the learned Judge in the respective WP Nos.1068, 1070, 922 and 919 of 2020, whereas WA.No.1854 of 2021 arises from the order dated 16.02.2021 made in WP No.6202 of 2019.

2. The issues raised in all these writ appeals are identical and inter-related to each other as the order in one batch has been relied and followed in the other case. The learned counsel on either side have putforth common arguments in all the appeals. Therefore, all the writ appeals were taken up for hearing together and disposed of by this common judgment.

3. The respondent in these writ appeals namely WA Nos. 1517, 1519, 1609 & 1610 of 2021 / M/s. Roca Bathroom Products Private Limited is a private limited company incorporated during August 1983 and a subsidiary of Roca Sanitario S.A., Spain. They are engaged in the business of manufacturing and marketing of bathroom products, such as, sanitary ware, tap fittings and other allied products. For the assessment year 2009-2010, they filed their return on 26.09.2009, declaring an income of Rs.21,44,96,661/-. Similarly, for the assessment year 2010-2011, they filed their return on 30.09.2010 declaring an income of Rs.50,75,32,362/-. The returns of income were taken up for scrutiny and were referred to Transfer Pricing Officer (in short, “TPO”) under Section 92CA of The INCOME TAX ACT , 1961 (in short, “the Act”).

4. The TPO passed an order dated 23.01.2013 in respect of assessment year 2009-2010, making a downward adjustment of Rs.4,66,00,000/- on import of goods. Following the same, the Assessing Officer passed a draft assessment order dated 30.03.2013, in conformity with the adjustment proposed by the TPO and also made addition for (i)disallowance under Rule 14A (ii) disallowance on connectivity expenses and (iii) disallowance on unabsorbed depreciation of amalgamating company, to which, the respondent submitted their objections before the first appellant / DRP and the Assessing Officer. However, the DRP rejected the same and confirmed the additions made in the draft assessment order and issued directions under section 144C. Based on the same, the second appellant passed the final assessment order on 16.01.2014 and raised a demand under section 156 of Rs.1,46,07,560/-.

5. For the assessment year 2010-2011, the TPO passed an order under Section 92CA of the Act on 29.01.2014, making adjustmen