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This book by Vinod K. Singhania & Kapil Singhania for A.Y. 2022-23 has been the ‘go-to-guide’ for Students & Professional Practitioners for over 40 years. This book aims at not only making the reader understand the Law & but also helps the reader develop the ability to apply the Law. This book will be helpful for students appearing in CA, CS, ICWA, M.Com., LL.B., and MBA examinations. It will also be helpful for those appearing in the income-tax departmental examination.