Expenditure on purchase of i pad whether capital or revenue

Revenue nature expense as it is in no way linked directly for increasing the productivity of company. I PAD is merely a like communication device which is given to directors. 

Your case is purely a judgemental issue and you can have an accounting policy stating that all assets below USD 2000 will be considered as revenue expense or vice versa.

Dear sachin,

I appreciate your reply, but if my contention about purchase of I PAD would be for unproductive use for organisation , i think its not a valid reason. 

Refer section 37(1) of income tax Act !! and analyzed based upon your purpose..

* analyse