Liability to deduct TDS

Agent Mr Ram is agent of company and his sitting space registered is Y, but he is not barred to do business of X branch products. 

Here the deductee is company, not the branch, as the accounts and payouts of Mr Ram belong to Y branch, X dont like to open a new ledger for Mr Ram and transferred ( not paid) the whole amount to Y, where Y included the business credit and commission on X branch with Y branch and deducted TDS accordingly. 

Repeat once again, commission is paid by company and its accounted at branch, so the TDS deductee is company for both branches. 

company has done the process in very correct way.