Tribunal held that even if income was actually exempt from tax in residence jurisdiction, given unambiguous thrust of treaty on income being subjected to tax in one contracting State to be able to claim treaty protection in other contracting State, and avoidance of double non-taxation being a clear objective of the Indo Singapore tax treaty, such an exempt income would also be eligible to get treaty protection in source State. Since revenue authorities failed to consider aforesaid aspect of case, impugned order was to be set aside and matter was to be remanded back to CIT(A)for adjudication de novo in light of evidence adduced by assessee . ( AY. 2015-16)