Query in depreciation as per it act

In my openion, as far as accounting for Fixed assets is concerned AS-10 will apply, the difference is regarding rate of depreciation as per IT & Companies Act. So you cant have different aditions for IT & Accounts purpose.

I don’t know if the software equipment is in the nature of consumables then why it is being shown as an addition for I-T purposes also.  It should also be written-off to P&L while computing the taxable income

However there are some instances in which the asset purchased is fully written-off while computing the taxable Income, but as per normal accounting procedures the asset is being capitalised & depreciation charged to P&L each year.  However such depreciation charged to P&L is added back while computing the taxable income each year.  Example may be asset purchased for Scientific Research is fully charged while computing the taxable income.