As per Indian income tax law residential status is taken into account instead of citizenship. Your being Indian citizen does not effect tax liability on the company run by you. Company in UAE will be considered as foreign company in India. Foreign company will be considered as resident only when the place of effective management is in India i.e. controlling and decisions of opertaions taken from India. As you said all important decisions taken in UAE therefore there is no income tax liability on the company in India.