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/* ------------------------------------------------------- 

* Filename:     Angular ng-show vs ng-if
* Website:      http://www.shanidkv.com
* Description:  Shanidkv AngularJS blog
* Author:       Muhammed Shanid

---------------------------------------------------------*/

var app = angular.module('angularjs-starter', []);

  app.controller('MainCtrl', function($scope) {

    $scope.togglediv = true;
  
});

<div ng-app="angularjs-starter" ng-controller="MainCtrl">
  <div class="item" ng-if="togglediv">Show (ng-if)</div>
  <div class="item" ng-show="togglediv">Show (ng-show)</div>
</div>

body{
  font-family: arial;
}
.item{
  color: #fff;
  padding: 20px;
  background: #229EDC;
  margin: 10px;
}