Tds on advertisement charges reimbursment

A FMCG COMPANY WORKED ON DISTRIBUTION SALES AGREE TAKE PART OF THE ADVERTISEMENT GIVEN BY A SUPERMARKET. THE SUPER MARKET DEDUCTED THE ADVERTISMENT COST FROM THE DISTRIBUTOR. DISTRIBUTOR IN RETURN CLAIMS THE REFUND FROM COMPANY. COMPANY IS READY TO GIVE THE AMOUNT. I MY QUESTION IS, SINCE THIS TRANSACTION IS BASED ON ADVERTISEMENT EXPESNSE OF MORE THAN 1 LAC, HOW  CAN WE OPERATE TDS PROVISIONS?