Taxability of perquisites in case purchase of mobile from co

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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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