@book{157335,
	author = {Bhatnagar, J P},
	title = {All-India taxation manual: As amended and brought up to date by all the amending acts, including the finance(No.2) act, 1977-78. V. ii},
	publisher = {Central Law Agency},
	year = {1977},
	address = {Allahabad},
	edition = {13th ed.}
}