Is cost of smartphone deductible?

Hi there,

I work as a freelance mobile application developer. I bought two phones - Android phone (cost Rs.11k) in April'11 and an iPhone 4S (Cost Rs.44.5k) in Dec'11. The purpose of these phones are strictly for development, testing and debuging of apps that I develop. I rarely use these phones for my personal use (I have a cheap nokia phone for that).

Question:

1. Can I show cost of smartphones as expenses? Is it fully deductable? (Btw. I wish to allocate 80% of invoice value as expenses, if possible).

2. Can I claim depreciation of those phones in next years filing? if yes, is it @ 15% for Smartphones?

As per requirement of my profession I may have to purchase more than 1 phones every year and I'm wondering if deductions and depreciations are allowed here.

I'd reallly appreciate your reply.

Thanks!

Tamal