RAFAT,
I'm one of those who logs all IFR time as instrument time (when PF), but according to NuName's post I'm possibly wrong in doing so.
Delete 'possibly' to make your sentence correct
There was a recent thread where an Indian pilot tried to tell us all that he was correct in logging all IFR time as 'Actual'. Despite been shown the relevant DGCA, FAA, CAA and CASA regulations that proved contrary to his wisdom, he still insisted he was correct because a mate down the pub told him it was okay (alright, not down the pub, maybe, but I know you'll get my drift). I won't bore you by quoting the references (especially as it means I'll have to go back and find them) but please believe me when I say that you can only log instrument time when you're either in actual or properly simulated IMC conditions (sole reference to instruments etc). IFR has absolutely nothing to do with it.