आयकर अपीलीय अिधकरण िद(cid:671)ी पीठ “डी ”, िद(cid:671)ी

(cid:373)ी िवकास अव(cid:830)थी, (cid:586)ाियक सद(cid:735) एवं

(cid:373)ी नवीन चं(cid:363), लेखाकार सद(cid:735) के सम(cid:407)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &

SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.3540/िद(cid:671)ी/2023 (िन.व. 2021-22)

ITA No.3540/DEL/2023 (A.Y.2021-22)

Keller Asia Pacific Ltd., 18 Boon Lay Way, No. 4, 104 Tradehub 21, Singapore, 609966 PAN: AAGCK5505R ...... अपीलाथ(cid:7278)/Appellant बनाम Vs.

Assistant Commissioner of Income-Tax, Circle International Taxation-2(1)(2) ..... (cid:7079)ितवादी/Respondent Civic Centre, New Delhi 110002 अपीलाथ(cid:334) (cid:554)ारा/ Appellant by : Shri Ashik Shah, CA (cid:366)ितवादी(cid:554)ारा Respondent by : Ms. Anjula Jain, CIT-DR /

सुनवाई क(cid:7409) ितिथ/ Date of hearing : 03/06/2025 घोषणा क(cid:7409) ितिथ/ Date of pronouncement : : 26/08/2025 आदशे /ORDER PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the assessment order dated

12.10.2023 passed u/s 143(3) r.w.s 144C(13) of the Income Tax Act 1961 (hereinafter referred to as ‘the Act’) for assessment year 2021-22.

2. Shri Ashik Shah, ap