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Construction expenses

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Assess sec 44ab audit I .t return filed person.assess construction expenses of commercial building details mentioned below.
some Construction expenses Rs:4 lacs payment through on cash mode(Rs:10,000 limit above per day)
some Construction expenses Rs:8 lacs payment through on bank mode.
total construction expenses Rs:12 lacs
question:
Assess construction expenses value rs:8 or 12 lacs in books and depreciation claimed producer
Replies (2)
12 Lacs......
Construction expenses has to be taken as 8 lakhs and depreciation to be claimed for only 8 lakhs and 4 lakhs cash expenses cannot be capitalized in view of second proviso to section 43B


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