Year-end expense provisions require independent TDS compliance despite tax disallowance, subject to vendor-level verification of withholding liability.

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....TDS obligations on year-end expense provisions remain independent of any suo motu disallowance for non-deduction of tax. Such disallowance is intended to secure compliance with withholding requirements but does not eliminate liability for TDS default or consequential interest. General tax-audit disclosures, without vendor-wise details, credited amounts, accounting treatment, and the basis of provisions, cannot establish the nature or extent of TDS liability. Verification is required of subsequent invoice-based TDS deduction, reversal of ad hoc provisions, and entries claimed to be outside TDS requirements before determining default and consequential liability.....