tds applicability

HERE, ONE HAS TO CHECK THE CONTRACT BETWEEN ABC LTD AND XYZ LTD...

IF THE WORK DONE BY XYZ LTD WAS AS PER SPECIFIC RECOMMENDATION BY ABC LTD (I.E. AS PER THE DIRECTIONS GIVEN AND NOT A REGULAR WORK BY XYZ LTD), THEN TDS LIABILITY ATTRACTED U/S 194(1)

IF THE WORK DONE BY XYZ LTD IS A REGULAR WORK WHICH HE DOES FOR OTHERS ALSO, THEN ONE CAN SAY THAT THERE IS NO SPECIFIC CONTRACT AND THERE IS NO NEED TO DEDUCT TAX AT SOURCE.