Pure agent-query regarding

An owner of a building has agreed to rent out his builidng to an Insurance company for a monthly rent of Rs 2.5 lakhs. The insurance company has desired that the intrior  of the building i.e, interior decoration, carpenrty, electrical fittings, sitting arrangements etc. be made according to their specification and has made  separate agreeement with the landlord for this which says the  cost reimbursemened on actual  basis. The question is whether the cost reimursed by the insurance company should be a part of the taxable value or it should be costrued that lndlord is acting as a pure agent and hence the cost reimbursed to him should be excluded from the taxable value?