With reference to the provision of section 44 ADA, can i reduce certain costs which are reimbursements from gross receipts?
For Eg.: A dentist bill is as follows:
Cost of ceramic tooth = Rs. 3000
Service charges to patient = Rs. 2000
Total amount charged to patient = Rs. 5000
If the dentist does not charge a mark up on the cost of ceramic tooth ordered only for the patient what is the amount that will form part of gross receipts for Sec 44ADA? Rs. 5000 or Rs. 3000?