Tds applicable on loss of margin or margin on(short sales)?

hello everyone,

Hi have query regarging deductibility of tds :

Company has given target sales to its buyer(means sales by buyer to its customer)  & also having the condition that if buyer not achive that target sales then company would pay the buyer margin loss on short sales i.e ( target sales less actual sales).

so my question is that wether company liable to dedcuted tds on payment to of such margin loss to buyer.

if answer is yes than please provide the supporting facts or case law to subtantiate deduction.