Depreciation on SmartPhones

If you are able to sunstantiate that the smart phone can work as computers, you can claim the depreciation @ 60% p.a. provided that computer are to treated as Plant & machionery under Block 10 of the IT Act 1961

As per the Information Technology act 2000 - "computer" means electronic, magnetic, optical or other high-speed data processing device or system which performs logical, arithmetic and memory functions by manipulations of electronic, magnetic or optical impulses, and includes all input, output, processing, storage, computer software or communication facilities which are connected or relates to the computer in a computer system or computer network;

Well going by the definition, a smart phone falls within the definition.  Except for the word ‘phone’ when the device was named.

Practical example:

In a call center employees make calls through computers does that make a computer a phone?

If I install Skype on my Computer and make phone calls does that make my computer a phone?

A smart phone is know for mobile computing and communications today. The Telephonic capability is just a tiny aspect of the device.

The smartphone might not be one's first choice for spreadsheets and documents, but let's face it, everybody has one (in business, anyway, all over the world), and those that have one will buy a new one sometime in the next two years as cellular contracts expire and products and wireless technologies continue their rapid evolution. The level of capability in contemporary smartphones is remarkable and continues to grow. 

accordingly smartphones users should be allowed to claim depreciation @ 60% 

1. In call centers Computers are used to make phone calls are they classified as phones? 
2. The telephonic capability of a smart phone is a tiny aspect of the device 
3. It has an operating system
4. It has a processor the same power of a laptop 
5.what is the difference between a smart phone and a laptop, none. now compare it with a traditional mobile or land line, the differences are Humongous.