Deffered tax query

Ajnas (Student)     11 December 2020

1.Asset purchased above Rs. 10000 in cash is not considered for actual cost in income tax as per section 43(1), but there is a difference between books wdv and income tax wdv we need to create deffered tax asset on this difference? What is your opinion expert? ( in my opinon it is not required, beacase it is a Permanent difference )
2.Deffered tax created for tds dissallowance under section 40(a)(ia) but subsequently tds is not deducted and assesse paid the whole amount to party without deducting the tds, what to do deffered tax created in earlier year?
3.In company balance sheet only scrap 5% in the books as wdv, it is required to create deffered tax on this ( income wdv-company act wdv(ie, whole amount in wdv as scrap value)