Profits of Singaporean Co. from slot allocation to vessel operators on an Indian route would get tre

IT/ILT : Where assessee, a Singaporean company in connection with its business of sea faring cargo with India, entered into joint service agreement with vessel operators for slot allocation in feeder vessels for carrying cargo to its hub either at Singapore or at Sri Lanka, from where cargo was loaded into mother vessel for its destination port, its income was eligible for relief under article 8 of India-Singapore DTAA