TDS Implication on Expensing Off Unrecovered Invoice Amount

Dear Experts,

Company A sells manufacturing scrap to Company B and raises an invoice for Rs. 500, along with TCS of Rs. 5, totaling Rs. 505. The scrap is used in Company B’s power fuelling system. Both companies are unrelated. However, Company B does not make any payment against this invoice. Eventually, Company A writes off the receivable amount as a bad debt.

In such a case, is there any TDS implication for Company A when it expenses off the amount in its books?

Regards,

S Ram