FBT on Reimbursement

Hi all.....

I have one doubt in mind regarding FBT on reimbursement of expenses.

Facts of the case are : A company send Director of its Company on a foreign official trip.

Another Associate Company  operating in that Country incurrs some expenditure on his visits to its Country. Now it raises a debit note to Indian Company for reimbursement of such expenses incurred by it.

My question is that Who is laible to FBT in this case and Why?

Thanks in Advance.

>> Vipul Garg