Tds on reimbursement of expenses

Whether TDS is deductable on reimbursement of expenses to another company having different pan?. [i.e. Both A and B companies having different PAN and jointly conducting a meeting. For which "A "paid the full expenses for meeting and TDS deducted and remitted. This expenses were agreed to shared by Company "B' @ 50%. While reimbursed to Company "A" TDS need to deducted by Company "B" ? (Assume reimbursement amount is also above threshold limit)]

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No TDS will be applicable for Reimbursement.

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