The journal entry has nothing to do with allowability/non allowability of expenses for IT purpose.
The entries are :
1) Expenses Dr.
TDS payable Cr.
On payment date : TDS payable Dr. , Cash/Bank Cr.
Expenses are allowable, if the TDS is paid on or before due date of filing return of income w.e.f. AY 2010-11.
In the current year, in form 16, Rs. 1L will be shown and in next year Rs. 0.50L wil be shown.