TDS applicability

An assessee( being a dealer in shares and doctor) was subject to Tax audit U/s 44AB in the financial year 2007-08 as its turnover exceeded 10 lakhs . Now it was its first year hence the provision of TDS application was not applied in that year. Now in the subsequent year the assessee has not applied for TAN no and its turnover has exceeded 10 Lakhs and the assessee is purchasing and selling shares through demat a/c in the subsequent year then
a)In case of brokerage paid whtether the asseesee can claim expense in that year if it has not deducted TDS.
or b)whether the assessee should obtain TAN no. and then claim the brokerage paid as expense