Purchase of god statue

Sir, as per my knowledge AS 10 property plant equipment 'asset means from which future economic benefits will arise'.

And ITC is available on 3 Types of Purchases.
a. Inputs – Raw Material (P&L Item)
b. Input Service – Service Received like Repair Service. (P&L Item)
c. Capital Goods – Assets Purchased. (Balance Sheet items)

If we cannot show it as asset then we cannot claim ITC.

Itc can be claimed for it.... Is it is for decoration of office.. It is for business business so you can claim itc for it

Robin sir, can we consider it as asset? If yes then we should show under the block of furniture & fixture or something else?

According to me it can be considered as furniture or fixture and itc can be claimed on it

I think it should be considered as an expense as it doesn't fall in the definition of asset