Construction of hospital expenses cash mode payment

A doctor sec 44ab tax audit it returns filed every year in own hospital.but doctor another new hospital construction started f.y.22-23.
some construction expenses payment through on bank mode value rs:95 lacs
payment some construction expenses payment through on cash mode (rs:10,000/- above limit per day) amount rs:5 lacs
question:
assessess construction expenses show value in balance sheet rs:95 lacs or 1 crores.
Replies (2)
Quick Summary
This discussion addresses how to report hospital construction expenses on the balance sheet, specifically when payments are made through both bank transfers and cash. The core question revolves around whether to include expenses paid in cash, particularly those exceeding the daily limit, and how this impacts the capitalised cost of the asset and subsequent depreciation calculations.

Lower amount...                 

Capital expenses made in excess of 10000 has to be reduced from the cost of fixed asset to compute depreciation

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