Sec 44ADA - Whether reimbursement is excluded from Gross receipts

1. Gross receipts would be Rs. 5,000 in your case. It would be presumed that the cost of ceramic tooth is part of your expenses in carrying your profession and that’s the reason for allowing you to pay on 50% of your gross receipts. 
2. The other 50% will be taken as your expenses and only on balance 50% income tax is charged. It would be hard to prove to the Income-tax segregating the break up of the product used in the services and service fees. Because receipt of Rs. 5,000 would have been received together. 
Please correct me if the above solution has an alternative view.