Tds of reimbursement in case of advertising expense

A bill is being raised on the company. It has 2 components one reimbursement for advertisment expenditure and one professional charge on the advertisment expenditure. The clinet's contention is that TDS will not be deducted only on the professional charge and not on the whole. But the company wants to deduct the same on the whole amount, seeking both as expenditure. As both will be shown as expenditure in the co's book. Whose contention is right?