Assessee claimed deduction on account of payment of salary to expatriate employees in foreign currency and outside India.  Assessing Officer disallowed said claim. Tribunal allowed deduction claimed by assessee. In order to give effect to Tribunal’s order, Assessing Officer denied deduction claimed by assessee. On writ the Court held that  once Tribunal had accorded relief to assessee, deduction was liable to be allowed by Assessing Officer. Therefore the  order passed by Assessing Officer in order to give effect to Tribunal’s order was to be set aside and Assessing Officer was to be directed to allow deduction claimed by assessee. (AY. 1998-99)