TY - BOOK AU - Singhania, Vinod K. AU - Singhania, Kapil. TI - Taxmanns direct taxes: : law and practice SN - 9788171946594 U1 - 336.294 PY - 1981/// CY - New Delhi PB - Taxmann Publications Pvt Ltd KW - Residential status and tax incidence KW - Profits and gains of business ER -