Held that  the tax collected at source by the assessee under the provisions of S.. 206C is the income-tax of the buyer of goods which is collected by the assessee from the buyer to be subsequently credited to the account of the Central Government within the stipulated time frame, and not a sum payable by the assessee, it cannot be debited to the P&L a/c and claimed as a deduction. The amount of TCS not deposited by the assessee cannot be disallowed under s. 43B. (AY. 2022-23)