@book{17350,
	author = {Gupta, Vinod},
	title = {Assessments, appeals, penalties and foreign taxation},
	publisher = {VG Learning Destination},
	year = {2016},
	address = {New Delhi},
	edition = {30th ed.},
	note = {Direct Tax Module 4 Assessment year 2017-2018, Financa Act, 2016}
}