Conditions for Columns

"I woluld like to give condition like if it is MG, MU then in column1 it should come Yes , if it is LG, LU then in column 2 it should come No.  "

Can you clarify?

If MG=MU?

I guess that you're showing an actual table (and not a visual), so you can do that either in PowerQuery M or in DAX. Both solutions are equivalent.

I would do 

Column1=IF(Table[MG]=Table[MU];"Yes") 

but you first need to clarify the question