The Chennai ITAT ruled that a UAE-based company’s design review income is not taxable in India due to the absence of an FTS clause in the India-UAE tax treaty and no Permanent Establishment (PE) in India.

The Chennai ITAT ruled that a UAE-based company’s design review income is not taxable in India due to the absence of an FTS clause in the India-UAE tax treaty and no Permanent Establishment (PE) in India.