Taxability of perquisites in case purchase of mobile from co

Sir, 

Please guide me whether Perquistes will arise in case of Puchase of Mobile and Ipad and Macbook by an Employee from Employer (asssume after 2/3 years ) at some rate and what will be the applicable rules in this regard. Like 10% SLM in case of purchase of Mobile Phone and 50% Depreciation on WDV method in case of Laptop / Macbook / Ipad etc. Am i Correct in my views. What will be the applicable Depreciation rates will be applicable in all the 3 Assets i.e Mobile, Ipad and Macbook as per present Income Tax rate. 

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