Reimbursement of laptop (tax applicabilty)

I am working in a company where company's policy is that an employee can buy his/her laptop and the company will reimburse the same in there respective bank account.

So, In this case I bought laptop of suppose Rs. 40,000/- in cash but compnay reimbursed me the samw amount in my bank account.

My question is how should I treat that reimbursed amount in my books & ITR and Will it form a part of my salary??