TDS query

Dear CCI Friends

Please advise in following matter

One company say X gives order to one party say Y for purchase of Images which will be used by purchaser company for brochure.

Now party Y purchase images from image bazaar and raise invoice to X company with same amount which is charge by image bazaar.
Using words reimbursement for purchase of images.

Whether in this case TDS is deductible and if yes under which section.

If not deductible then why

Please reply urgently

Thanks in advance