TCS collected is recorded through journal entries and held by assessee as custodian of Government and same is  duly reflected as liability in audited balance sheet as at 31/03/2022. The AO disallowed under S.43B of the Act. CIT(A) affirmed the order of the AO. On appeal the Tribunal held that   since  amount of income tax  of buyers could not be debited in profit and loss account and claimed as a deduction by assessee, it is  not hit by provisions of section 43B and addition made to income is  deleted. (AY.2022-23)