Allowability of Interest on TDS and excess tds deposited to dept.?

Deepak kumar padia (1 Points)

24 May 2023  
1. Is interest on Late deposit of TDS allowable ?

2. A Demand notice was issued against short deduction of TDS. Lately such Demand is paid to dept. can we claim it as an expense? (logic - excess tds paid is trfd to creditor a/c and creditor didnot paid such amt hence becoming baddebt)