Thanks Raj & Sanket for the help.
I have a doubt, even if the equipment is directly relating to business it still is a computer. A computer for a BPO or a Computer institute would still be eligeble for 60% Depriciation.(Correct me if I may be wrong).
The Info. Tech. Act-2000 defines 'Computer' means any 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 related to the computer in a computer system or computer network. The word 'computer' and 'computer system' have been so widely defined and interpreted to mean any electronic device with data processing capability, performing computer functions like logical, arithmetic and memory functions with input, storage and output capabilities and therefore any high-end programmable gadgets like even a washing machine or switches and routers used in a network can all be brought under the definition.
Now Income tax does not define but referes to Information Technology act 2000 for defining computers.
The equipment procured fits exactly in the above defination.
I read the thread : /experts/details.asp?mod_id=496420#.VAlYj8KSxjg
where smart phones were being discussed to be considered as Computers for the purpose of depriciation.
Please do help to reason out Logically where I am I going wrong.