Tds applicable or not..?

Plz clarify the following issue

One Mfg. company providing some benefits to it's dealers in the form of Dealer Discounts, Target Discounts, Market Share Discounts, etc.

Now, the issue is whether the company is required to make TDS on that benefits. If yes, under what section..?

Because, some are advising as it is in the nature of commission which needs TDS should be made u/s 194H.

Other saying, there is no principal - agent relationship. So, no TDS.

Pls advice me.