TY - BOOK AU - Singhania, Vinod K. AU - Singhania, Kapil TI - Direct taxes: law & practice, 2022-23 U1 - 336.271026 PY - 2022/// CY - New Delhi PB - Taxmann Publications KW - Income tax KW - Law and legislation KW - Digests KW - India KW - Direct taxation KW - Law and legislation N1 - with special reference to tax planning ER -