Excellent observations all @Worldlywiseinvestors
Saying I made an error of 117 crores (assuming figures are in ₹ million) for a firm of its size within a year of purchase is either poor judgment or very creative, even if the acquiree was a subsidiary.
On Computers, again the right place to look. Usually I tend to compare with a firm in the industry or close, who’s accounting I know is honest. For me it’s InfoEdge and a comparison show the same observation as yours. Also usually one should expect rise in Computers to closely linearly related to rise in permanent employees unlike other classes of asses like heavy machinery, land, office equipment and so on.
To be sure this should not lead one to jump to the conclusion that there is fraud, but lead the analyst to dig deeper and understand. It should arouse his curiousity and he will be rewarded with a superior understanding of the business.