Advance to Staff for office purchases

[rmehmood@live]

Dear here one question arises as if invoice is for Rs. 25000/- as submitted by our employee for adjesting advance. Now how we can Dr Purchases/Expenses for 25875/-

and one thing more that amount of Rs 875 is extra amount paid by us as exp(so how it will be income tax/With holding tax of that supplier)

Plz shere your opininon to solve my query

Thanks