Deduction Allowable on Scientific Research

Dear Sir,

Kindly confirm one issue when a (company/ individual) in purchasing equipment & machinery for setting-up it's own R&D lab they are procuring qualified scientist as salaried staff. Now during that financial year if any net profit is earned by the company as per   (ITR-6) / Individual as per (ITR-4) , then we can able to consider staff salaries as revenue expenditure to the extent of 100%, but in case of purchase of equipment it is considered to be a Capital Expenditure in nature, then how come section 35(1)(iv) & 35(2) specifies to obtain 100% deduction allowable while computing net taxable profit.

Please make me explain in brief..........