Need to get value using DAX

As I understand your description you could try the following:

First change the relationship between Bridge and Sourcing to a both way Cross filter direction: Go the Relationships tab and double click the relationship between Bridge and Sourcing and set Cross Filter direction to Both and enable "Apply security filter in both directions"

Then try to add the following measures. You might have to change the ; to , depending on where you are in the world.

Count = 
CALCULATE(
	COUNTROWS( sourcing );
	details[item_type] = "Product";
		( details[inv_category] = "Customized Cabinet"
				||	details[inv_category] = "Customized Crockery unit"
				||	details[inv_category] = "Customized Dresser Unit"
				||	details[inv_category] = "Customized Entertainment unit"
				||	details[inv_category] = "Customized Kitchen"
				||	details[inv_category] = "Customized Pooja Unit"
				||	details[inv_category] = "Customized Shoe Rack"
				||	details[inv_category] = "Customized Study Unit"
				||	details[inv_category] = "Customized Table"
				||	details[inv_category] = "Customized Utility"
				||	details[inv_category] = "Customized Vanity Unit"
				||	details[inv_category] = "Customized Wardrobe"
		)
)

H&A Status = 
IF([Count] >= 2; "Yes"; "No")