The Commissioner Of Income Tax vs M/S Gurunath Talkies on 7 July, 2009
Of course, the CIT(A) notes that reference to the Full
Bench was made by the Division Bench since there was a conflict between
the decisions in case of Gurunath Talkies (supra) and CIT v. Mango lore
Ganesh Beedi Works (265ITR 658 (Kar).