The Court held that when a new rule in place of an old rule is substituted , the old one is never intended to keep alive and the substitution has the effect of deleting the old rule and making the new rule operative . The Court observed that paragraph 2 of Article 12 ,which provided for levy of tax on royalties or fees for technical services at the rate not exceeding 15% has been deleted and in its place , the provision which provides for levy of tax on the royalties or fees for technical services at the rate not exceeding 10% has been substituted . Accordingly the Court held that the Tribunal had rightly determined the rate of tax as substituted in clause 2 of Article 12 of the DTAA between India and Singapore applicable for the entire fiscal year as defined in DTAA and is liable to be taxed at 10% .  ( ITA No 133 of 2013 dt 15 -9 -2020)