Assessee made payments towards legal service rendered to it by a law firm, a limited partnership, in Poland. The Assessing Officer held that  the  said payment made by assessee was in nature of ‘fees for technical services’ as defined in article 13 and same was chargeable to tax in India, thus, TDS was to be deducted. On appeal the Tribunal held that payment made by assessee towards legal services rendered by a non-resident law firm could not be treated as ‘fees for technical services’ under article 13(4) hence not liable to deduct tax at source.  The firm had given a certificate stating that there was no fixed place of business/PE in India, impugned fee paid by assessee did not trigger taxability under article 15 of India-Poland DTAA. (AY. 2015-16, 2016-17)