Held that inland haulage charges received by assessee, engaged in business of operation of ships shall form part of income from operation of ships in international traffic and accordingly article 9 of India-France DTAA shall apply to it. Freight charges received from transportation of cargo through feeder vessels being part of shipping income in international traffic was covered under article. Tribunal held that  DRP rejected claim of assessee by following its own order in earlier year which had been reversed by Tribunal, matter remanded.  (AY. 2020-21)