Assessee had made a provision towards various expenses on which no tax was deducted at source. The Assessing Officer disallowed the expenses on the ground that no tax is deducted. The assessee contended that the provision towards expenses for year-end was made on estimate basis and company was not in a position to identify parties/creditors to whom payment was to be made at time of making provision.Provisions which were made on estimate basis were reversed in month of April i.e. in subsequent financial year and that when payments were made based on actual invoices, tax was deducted at source as per provisions of Act. Held that since in respect of payments made at fag-end of year tax had been detected in subsequent year when bills are booked, provisions of tax deducted at source were not applicable.(AY. 2014-15)