a) Change in accounting policy
 
 Presentation and disclosure of financial statements during the year
 ended March 31, 2012 the revised Schedule VI notified under the
 Companies Act, 1956, has become applicable to the Company for
 preparation and presentation of its financial statements. The adoption
 of revised Schedule VI does not impact recognition and measurement
 principles followed by the Company for preparation of financial
 statements. However, it significant impact on presentation and
 disclosures made in the financial statements. The Company has also
 reclassified the previous year figures in accordance with the
 requirements applicable in the current year.
 
 b) Use of estimates
 
 The preparation of financial statements in conformity with generally
 accepted accounting principles requires management to make estimates
 and assumptions that affect the reported amounts of assets and
 liabilities and disclosure of contingent liabilities at the date of the
 financial statements and the result of operations during the reporting
 period. Although these estimates are based upon management''s best
 knowledge of current events and actions, actual results could differ
 from these estimates. Significant estimates used by the management in
 the preparation of these financial statements include computation of
 percentage completion for projects in progress, project cost, revenue
 and saleable area estimates, classification of assets and liabilities
 into current and non current, estimates of the economic useful lives of
 fixed assets, provisions for bad and doubtful debts. Any revision to
 accounting estimates in recognized prospectively.
 
 3) Tangible and intangible fixed assets
 
 a) Tangible fixed assets
 
 Tangible fixed assets are stated at cost, less accumulated depreciation
 and impairment losses, if any, Cost comprises the purchase price and
 any attributable cost of bringing the asset to its working condition
 for its intended use. Any trade discounts and rebates are deducted in
 arriving at the purchase price.
 
 Borrowing costs directly attributable to acquisition of fixed assets
 which take substantial period of time to get ready for its intended use
 are also included to the extent they relate to the period till such
 assets are ready to be put to use.
 
 Gains or losses arising from derecognition of fixed assets are measured
 as the difference between the net disposal proceeds and the carrying
 amount of the asset and are recognized in the statement of profit and
 loss when the asset is derecognized.
 
 b) Depreciation on tangible fixed assets
 
 Depreciation on assets, other than those described below, is provided
 using written down value method at the rates prescribed under Schedule
 XIV of the Companies Act, 1956, which is also estimated by the
 management to be the estimated useful lives of the assets.
 
 Assets individually costing less than or equal to Rs.5,000/- are fully
 depreciated in the year of purchase.
 
 c) Impairment of tangible and intangible assets
 
 The Company assesses at each reporting date whether there is any
 indication that an asset may be impaired. If any indication exists, the
 Company estimates the asset''s recoverable amount. An asset''s
 recoverable amount is the higher of an assets or cash generating units
 (CGU) net selling price and its value in use. The recoverable amount is
 determined for an individual assets, unless the asset does not generate
 cash inflows that are largely independent of those from other assets or
 groups of assets. Where the carrying amount of an asset or CGU exceeds
 its recoverable amount, the asset is considered impaired and is written
 down to its recoverable amount. In assessing value in use, the
 estimated future cash flows are discounted to their present value using
 a pre-tax discount rate that reflects current market assessments of the
 time value of money and the risks specific to the asset. In determining
 net selling price, recent market transactions are taken into account,
 if available. If no such transactions can be identified, an appropriate
 valuation model is used. Impairment losses, including impairment on
 inventories, are recognized in the statement of profit and loss.
 
 After impairment deprecation is provided on the revised carrying amount
 of the asset over its remaining useful life.
 
 4) Investments
 
 On initial recognition, all investments are measured at cost. The cost
 comprises purchase price and directly attributable acquisition charges
 such as brokerage, fees and duties. If an investment is acquired, or
 partly acquired, by the issue of shares or other securities, the
 acquisition cost is the fair value of the securities issued.
 
 5) Inventories
 
 Related to contractual and real estate activity
 
 Direct expenditure relating to construction activity is inventorised.
 Other expenditure (including borrowing costs) during construction
 period is inventorised to the extent the expenditure is directly
 attributable cost of bringing the asset to its working condition for
 its intended use. Other expenditure (including borrowing costs)
 incurred during the construction period which is not directly
 attributable for bringing the assets to its working condition for its
 intended use is charged to the statement of profit and loss. Direct and
 other expenditure is determined based on specific identification to the
 construction and real estate activity. Cost incurred/items purchased
 specifically for projects are taken as consumed as and when
 incurred/received.
 
 6) Revenue recognition
 
 Recognition of revenue from real estate projects
 
 Revenue from real estate projects is recognized when it is reasonably
 certain that the ultimate collection will be made and that there is
 buyers commitment to make the complete payment. The Risk & reward is
 passed on to the Buyer.
 
 In such cases, the revenue is recognized on percentage of completion
 method, when the following Criteria listed below are met Together & not
 Individually.
 
 a) When the stage of completion of the project reaches a reasonable of
 development. A reasonable level of development is not achieved if the
 expenditure incurred on construction and development costs is less than
 25% of the construction and development costs.
 
 b) At least 25% of the saleable project area is secured by contracts or
 agreements with buyers.
 
 c) At least 10% of the total revenue as per the agreements of sale or
 any other legally enforceable documents are realised at the reporting
 date in respect of each of the contracts and it is reasonable to expect
 that the parties to such contracts will comply with the payments terms
 as defined in the contracts.
 
 Revenue is recognized in proportion that the contract costs incurred
 for work performed up to the reporting date bear to the estimated total
 contract costs. Land costs are not included for the purpose of
 computing the percentage of completion.
 
 Note : The Guidance note on accounting of Real estate Transaction
 (Revised 2012.) issued by ICAI has Been followed for Projects Commenced
 after April 2012 or Projects Commenced before April 2012 but no Revenue
 from the project is recognized for the year ended 31-03-2012.
 
 The Project Namely Pushp Vinod 2, Pushp Vinod 3, Pushp Vinod 4 are
 accounted based on the Revised Guidance note on Accounting of real
 estate transaction 2012. issued by the ICAI.
 
 7) Interest Income
 
 Income is recognized on a time proportion basis taking into account the
 amount outstanding and the rate applicable.
 
 8) Taxes
 
 Tax expense comprises of current and deferred tax.
 
 Current income tax is measured at the amount expected to be paid to the
 tax authorities in accordance with the Indian Income Tax Act. Deferred
 income taxes reflects the impact of current year timing differences
 between taxable income and accounting income for the year and reversal
 of timing differences of earlier year.
 
 Deferred tax is measured based on the tax rates and the tax laws
 enacted or substantively enacted at the balance sheet date.  Deferred
 tax assets are recognized only to the extent that there is reasonable
 certainty that sufficient future taxable income will be available
 against which such deferred tax assets can be realized. In situations
 where the Company has unabsorbed depreciation or carry forward tax
 losses, all deferred tax assets are recognized only if there is virtual
 certainty supported by convincing evidence that they can be realized
 against future taxable profits. At each balance sheet date the Company
 re-assesses unrecognized deferred tax assets. It recognizes
 unrecognized deferred tax assets to the extent that it has become
 reasonably certain or virtually certain, as the case may be, that
 sufficient future taxable income will be available against which such
 deferred tax assets can be realized.
 
 The carrying amount of deferred tax assets are reviewed at each balance
 sheet date. The Company writes down the carrying amount of a deferred
 tax asset to the extent that it is no longer reasonably certain or
 virtually certain, as the case may be, that sufficient future taxable
 income will be available against which deferred tax asset can be
 realized.
 
 Minimum Alternative tax (MAT) credit is recognized as an asset only
 when and to the extent there is convincing evidence that the Company
 will pay normal income tax during the specified period. In the year in
 which the MAT credit becomes eligible to be recognized as an asset in
 accordance with the recommendations contained in Guidance Note issued
 by the Institute of Chartered Accountants of India, the said asset is
 created by way of a credit to the statement of profit and loss and
 shown as MAT Credit Entitlement. The Company reviews the same at each
 balance sheet date and writes down the carrying amount of MAT Credit
 Entitlement to the extent there is no longer convincing evidence to the
 effect that Company will pay normal income tax during the specified
 period.
 
 9) Retirement and other employee benefits
 
 Retirement benefits in the form of provident fund is a defined
 contribution scheme and the contributions are charged to the statement
 of profit and loss of the year when the contributions to the provident
 fund are due. There are no other obligations other than the
 contribution payable to the government administered provident fund.
 
 Gratuity & other long terms benefits are not accounted as per A S 15
 Retirement benefits issued by the ICAI.
 
 10) Earnings per share
 
 Basic earnings per share are calculated by dividing the net profit or
 loss for the year attributable to equity shareholders (after deducting
 preference dividends and attributable taxes) by the weighted average
 number of equity shares outstanding during the year is adjusted for
 events of bonus issue.
 
 For the purpose of calculating diluted earnings per share, the net
 profit or loss for the year attributable to equity shareholders and the
 weighted average number of shares outstanding during the year are
 adjusted for the effects of all dilutive potential equity shares.
 
 11) Provisions
 
 A provision is recognized when the Company has a present obligation as
 a result of past event, it is probable that an outflow of resources
 will be required to settle the obligation, in respect of which a
 reliable. Provisions are not discounted to its present value .  and are
 determined based on the best estimate required to settle the obligation
 at the balance sheet date. These are reviewed at each balance sheet
 date and adjusted to reflect the current best estimates.
 
 12) Cash and Cash equivalents
 
 Cash and cash equivalents for the purposes of cash flow statement
 comprise cash at bank and in hand and short term investments with an
 original maturity of three months or less.