Difference between profit before taxes & profit after taxes

Profit before taxes = 30

Less: Tax @ 30% = 9

Profit after taxes = 21

Even though TDS was deducted on the income received by the company, for the presentation  in profit & loss account, the tax has to be disclosed as above for disclosure purposes. While computing Income  Tax of the company, TDS will be deducted from the aggregate liability (i.e., Rs. 9 minus TDS will be the net liability).

profit after tax will be 21 only as you dont show/ account tds as tax expense but you give credit of the same to the party.

Can PAT be higher than PBT?