Revenue expenditure - purchase of mobile phones by company for employees

ABCDE (Article) (85 Points)

25 January 2017  
A company has purchased mobile phones ranging between 4000 to 8000 for its employees as a normal business activity and classified it as revenue expenditure. Can anyone provide me with case laws for allowing it as revenue expense (based on materiality concept) since the turnover of the company is around 150 cr