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e) Providing drainage lines for each individual house in the housing project and its discharge through the common Corporation discharge lines / connections.

f) Common plot for accommodating the play area for children, sit out for elders, lawn, etc.

iv) The expenses for construction of the houses in the housing scheme under the various heads are also incurred by the appellant.

v) The advertisement expenses for promoting and sale of the houses in the scheme.

The assessee firm has incurred various charges / development charges paid to local authority / VUDA for obtaining to approvals, drainage and water connection, electricity connection charges paid to GEB, architect fees paid for drafting and designing of plan play out, advertisement expense incurred for publicizing the residential housing scheme and development and construction expenses etc; and same have been debited to profit and loss account on year to year basis.