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Key Highlights:- ? Halsbury?s Laws of India is a series based on Halsbury?s Laws of England, which provides a comprehensive statement of law ? This series is not a commentary but presents the legal position as it is laid by legislation and case law ? Thematic arrangement of Provisions for Direct Tax as per the current amendments ? Carries all the recent and updated case law of the year 2017 ? Ready referencer for academicians, legal scholars, the bar and the bench