@book{3196,
	author = {Palkhivala, N.A. and Palkhivala, B.A.},
	title = {The Law and Practice of Income Tax: Kanga and Palkhivala's},
	publisher = {N.M. Tripathi Private Limited},
	year = {1990},
	address = {Bombay, },
	edition = {8th Edition}
}