TDS Questions relates to Scrutiny

This is a case relates to Scrutiny

I have a client who has purchased goods from out states and his seller has supplied goods to ABC transporter Co. but however ABC Transporter Co. has not actually transported goods. They will handover the goods to other person "X". My client has made the payment to "X".

In this manner in a year so many times my client has purchased the goods and it is supplied by ABC Transporter Co. But every time goods is actually transported by different person depending on the area of seller. And in that way my client has made payment to different person who transport on behalf of ABC Transporter Co.

Month             Payment of Rs.           Payment to

April                 19000/-                            X

June                 18000/-                            Y

November        17000/-                            Z

January            15000/-                            A

March              15000/-                            B

Total               84000/-

So in all total payment made in a year is above 50000/- but to different person every time on behalf of ABC Transporter Co.

Whether my client should deduct tax at source while making payment?

Also inform me if  there is any circular notification or case laws which can support the views.....