FTS service not taxable in India in absence of PE as FTS clause doesn’t exist in India-UAE tax treaty

DCIT Vs Kalpataru Power Transmission Ltd. (ITAT Ahmedabad) ITAT Ahmedabad held that in absence of FTS (Fees for Technical Service) clause in the India UAE Tax Treaty, payment for the FTS services cannot be taxed in India, unless it is established that the overseas company i.e. Oilstone UAE has a permanent establishment (PE) in India. Facts- The assessee is an Indian Company engaged in the business of Engineering, Procurement and Construction (EPC) Contracts relating to infrastructure facilities comprising high power transmission line, transmission and distribution, laying of electrification of...