Suppose we build a tower and spent 5 lakhs to construct and its useful life is 10 years, after two years the government ordered to demolish the tower , so we have extracted the tower and placed it at the nearby location , and the expenditure for this relocation would come to 1 lakh. How to record all of these?

To record the construction, demolition, and relocation of the tower, the following steps should be taken:

Record the initial construction of the tower:
Debit the Property, Plant, and Equipment (PPE) account for the cost of construction, which is 5 lakhs.
Credit the Cash/Bank account for the same amount.

Record the depreciation of the tower:
Debit the Depreciation Expense account for the depreciation amount of the tower, which is 50,000 per year (5 lakhs/10 years).
Credit the Accumulated Depreciation account for the same amount.

Record the impairment loss of the tower if Ind AS 36 conditions are met:
Debit the Impairment Loss account for the Impairment Loss, if any.
Credit the Asset account for the same amount.

Record the relocation of the tower:
Debit the PPE account for the cost of relocation, which is 1 lakh.
Credit the Cash/Bank account for the same amount.