Depreciation - Asset demolished/ discarded

hi .....

I faced a problem during the audit--

A Co. had a branch office taken on rent . Furniture - fixtures worth 15 lacs were installed 3 years ago and co was claiming dep. on that part. Now they shifted their office and furniture was unfixed and shifted but during that process furniture worth 5 lacs was destroyed ( eg. sunmica , glasses ). Now what should be the treatment -

1) whether it should be reduced from WDV as asset demolished/destroyed and at what value.

2) Can we do tax planning by showing scrap sale ( say rs. 10000) of that furniture. With this only scrap value of Rs. 10000 will be reduced from WDV.

Thanks