Construction contracts

Hi all,

Flat is paid as a commission to director for selling the flats of a particular project.

As per AS-7 & Guidance note on real estate

Please Clarify whether such Commission paid to director for selling flats in a project can be taken to direct cost of construction,

i.e, for percent of completion.(as commission paid is a flat of the same project)

And also when commission is paid to outsider for selling the flats.