Assertion: The provisions of directive principles provide guidance in carrying out and drafting laws and policies regarding human and social development and they are enforceable by any court of law.
Reasoning: Supreme Court has raised the status of many provisions of directive principles to that of fundamental right by suggesting they violate one's right to life.

Assertion (A) is not true but Reasoning (R) is correct.

The provisions of directive principles are not enforceable by any court of law, but they provide guidance in carrying out and drafting laws and policies regarding human and social development.