00353nam a2200133Ia 4500008004100000020001800041041000800059082001700067100002000084245003400104250001000138260005200148700001900200230717s9999    xx            000 0 und d  a81-7194-187-7  aeng  a343.052bSIN  aSinghania V. K   aDirect Taxes : Law & Practice  a21ed.  aNew DelhibTaxmann Publications (P.) Ltd.c1998  a Singhania K.,