All the receipts which are accounted for in accordance with the accounting standards will constitute gross receipts. For instance, if your expenditure is say Rs. 1 L for which you received reimbursements to the extent of Rs. 75,000/-, you need not take the reimbursements as part of the receipts and instead you may reduce the expenditure by Rs. 75,000/- and account for Rs. 25,000/-. However, if you gross up the expenditure and show the receipt separately, then such receipt will be part of your gross receipts, if this method of accounting is followed consistently.