I have the following situation. Party X has obtained receipt for fee payment in their own name though Party Y is reimbursing X for the same. In other words, X seeks to have the receipt in own name (with all the consequent tax and other benefits) while the payment is, in effect, being made by Y.
This does not seem legal and it seems the correct thing would be for the fee receipt to be in the name of Y.
I would be grateful to know if there is a specific law or legal precedent that covers such situation and in particular holds that what X is seeking is to do is illegal.
Thanks in advance.