Section 32, 37(1) & 145 of the Income-tax Act, 1961—Business expenditure— So long as functions of the computers are performed with other functions and other functions are dependant on the functions of the computer, ATMs are to be treated as computers and are entitled to higher rate of depreciation and computer is an integral part of ATM machine and on the basis of information processed by the computer in ATM machine only, the mechanical function of the dispensation of cash or deposit of cash is done, therefore, it was held that ATMs are computers and are entitled to higher rate of depreciation- In every case of substitution of one method by another method it has been held that burden is on the department to prove that the method in vogue is not correct and distorts the profit of a particular year and from the perusal of the order passed by the assessing officer as well Commissioner of Income-tax (Appeals), it is evident that revenue has failed to discharge the aforesaid burden. therefore, the tribunal has rightly held that the assessee is entitled to change the method of accounting- - CIT V/s NCR CORPORATION (P.) LTD. - [2020] 26 ITCD Online 136 (KARN)