T d s deducted in respect of residents, but not paid

the deduction will not allowed .............if the TDS deducted but same not  paid within the date of filing return the expenses are then disallowed read sec 40(a)

The aboveshall be allowed on payment basis, provided if the same is paid within march.

43B.  ⁴⁶ Notwithstanding anything contained in any other provision of this Act, a deduction otherwise allowable under this Act in respect of—

      ⁴⁷ [(a)  any sum payable by the assessee by way of tax ⁴⁸ , duty, cess or fee, by whatever name called, under any law for the time being in force]

shall be allowed (irrespective of the previous year in which the liability to pay such sum was incurred by the assessee according to the method of accounting regularly employed by him) only in computing the income referred to in section 28 of that previous year in which such sum is actually paid by him.

Note : Section 43B

Business disallowance - Certain deductions to be allowed only on actual payment

Tax

n The ‘tax’, ‘duty’, ‘cess’ or ‘fees’ constituting a class, denote various kinds of imposts by State in its sovereign power of taxation to raise the revenue for the State. Within the expression of each species each expression denotes different kinds of imposts depending on the purpose for which they are levied. ‘Tax’ in its wider sense includes all imposts. Licence fee under State Excise statute is charged for parting with exclusive privilege of State to deal in liquor which includes manufacture, storage, export, import, sale and possession. In all their manifestations, these rights are vested in the State and are related to exercise of right to charge consideration as part of its exclusive right to deal with and trade in potable liquor. Merely because such charges made as part of contract can also be sustained as tax or fee, it cannot be termed as tax or fee in its technical sense.

Plus the tax auditor will point out this in Form 3CD. Also interest under section 201 will follow. 

The expenses will be allowed only if TDS is made within 31st march & paid before filing of the returns under section 139(1). Expenses listed in section 43B is also of same compliance

The expenses will be allowed only if TDS is made within 31st march & paid before filing of the returns under section 139(1). Expenses listed in section 43B is also of same compliance

i am agree with  BC Shetty sir