KELLER ASIAPACIFIC LIMITED,SINGAPORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAXATION
In the result, appeal of the assessee is partly allowed in the terms\naforesaid
ITA 3540/DEL/2023[2021-22]Status: DisposedITAT Delhi26 Aug 2025AY 2021-22
Bench: Shri Vikas Awasthy&\Nshri Naveen Chandra\Nआअसं.3540/दिल्ली/2023 (नि.व. 2021-22)\Nita No.3540/Del/2023 (A.Y.2021-22)\Nkeller Asia Pacific Ltd.,\N18 Boon Lay Way, No. 4, Tradehub 21,\Nsingapore, 609966\Npan: Aagck5505R\N.... अपीलार्थी/Appellant\Nबनाम Vs.\Nassistant Commissioner Of Income-Tax,\Ncircle International Taxation-2(1)(2)\Ncivic Centre, New Delhi 110002\Nप्रतिवादी/Respondent\Nअपीलार्थी द्वारा / Appellant By\N: Shri Ashik Shah, Ca\Nप्रतिवादीद्वारा / Respondent By\N: Ms. Anjula Jain, Cit-Dr\Nसुनवाई की तिथि / Date Of Hearing\N: 03/06/2025\Nघोषणा की तिथि / Date Of Pronouncement:\N: 26/08/2025\Nआदेश/Order\Nper Vikas Awasthy, Jm:\Nthis Appeal By The Assessee Is Directed Against The Assessment Order Dated\N12.10.2023 Passed U/S 143(3) R.W.S 144C(13) Of The Income Tax Act 1961\N(Hereinafter Referred To As ‘The Act') For Assessment Year 2021-22.\N2. Shri Ashik Shah, Appearing On Behalf Of The Assessee Submitted At The\Noutset That He Is Not Pressing Ground No. 1 To 3 Of Appeal. The Only Ground\Nassailed By The Assessee Is Ground No 4, Relating To Taxability Of Management Fees\Nas Fee For Technical Services (Fts).\N2.
Section 143(3)
…{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ \"डी\", दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री नवीन चंद्र, लेखाकार सदस्य के समक्ष\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “D”, DELHI\nBEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &\nSHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER\nआअसं.3540/दिल्ली/2023 (नि.व. 2021-22)\nITA No.3540/DEL/2023 (A.Y.2021-22)\nKeller Asia Pacific Ltd.,\n18 Boon Lay Way, No. 4, Tradehub 21,\nSingapore, 609966\nPAN: AAGCK5505R\n.... अपीलार्थी/Appellant\nबनाम Vs.\nAssistant Commissioner of Income-Tax,\nCircle International Taxation-2(1)(2)\nCivic Centre, New Delhi 110002\nप्रति…
