TDS Implication on Expensing Off Unrecovered Invoice Amount - Income Tax

Dear Experts, Company A sells manufacturing scrap to Company B and raises an invoice for Rs. 500, along with TCS of Rs. 5, totaling Rs. 505. The scrap is used in Company B s power fuelling system. Both companies are unrelated. However, Company B does not make any payment against this invoice. Eventually, Company A writes off the receivable amount as a bad debt. In such a case, is there any TDS implication for Company A when it expenses off the amount in its books? Regards, S Ram