Expenses deductible in the year of TDS payment if TDS been paid after the due date prescribed u/s. 201

Assessing Officer noticed from audit report Form No. 3CD that the assessee has incurred contractual payments towards fabrication and erection expenses and deducted TDS. But TDS was not deposited within the time limit prescribed u/s. 201 of the Act. The same was deposited on 15.02.2006. The Ld. Counsel for the assessee could not contribute anything which supports his case. But after going through the records, we find that the tax so deducted was not paid during the previous year or on or before the due date specified in section 139(1) of the Act as authorised in section 40(a)(ia) of the Act by ...