@book{3255,
	author = {Bhargava, Rakesh and Dogra. R.S.},
	title = {Direct Taxes Digest (1922-1990) with Judicial AnalysisVolume 2 (Secs. 28 to 36)},
	publisher = {Taxmann Allied Services Pvt. Ltd.},
	year = {1990},
	address = {New Delhi},
	edition = {2nd Edition}
}