00405nam a22001457a 4500020001800000082001900018100002200037245008600059250001300145260003200158300002600190650001000216650001300226700002000239  a9789371269674  a336.2  bVIN/D  aVinod K Singhania  aDirect Taxes:bLaw and Practice (2025-26)/cVinod K Singhania and Kapil Singhania  a73rd ed.  aNew Delhi:bTaxmann,c2025.  aVarying Pages;b25cm.  aTaxes  aTaxation  aKapil Singhania