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  <titleInfo>
    <nonSort>The </nonSort>
    <title>income tax digest</title>
    <subTitle>being a digest of income tax cases decided by the Privy Council, the Federal Court, the Supreme Court and the High Courts of India and Burma and of excess profits tax cases decided by the House of Lords, the Privy Council, the Court of Appeal, the Federal Court and the High Courts of India and England</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Aiyar, Ananta Narayana. [from old catalog]</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="corporate">
    <namePart>Great Britain</namePart>
    <namePart>Privy Council.</namePart>
    <namePart>Judicial Committee.</namePart>
  </name>
  <name type="corporate">
    <namePart>India</namePart>
    <namePart>Courts. [from old catalog]</namePart>
  </name>
  <name type="corporate">
    <namePart>Burma</namePart>
    <namePart>High Court of Judicature. [from old catalog]</namePart>
  </name>
  <name type="corporate">
    <namePart>Great Britain</namePart>
    <namePart>Parliament.</namePart>
    <namePart>House of Lords. [from old catalog]</namePart>
  </name>
  <name type="corporate">
    <namePart>Great Britain</namePart>
    <namePart>Courts, [from old catalog]</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ii</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Madras</placeTerm>
    </place>
    <publisher>Company Law Institute of India</publisher>
    <dateIssued>1952</dateIssued>
    <edition>6th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>lxi, 1112, lxiii p. 25 cm.</extent>
  </physicalDescription>
  <subject>
    <geographicCode authority="marcgac">a-ii---</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <geographic>India</geographic>
    <topic>Cases</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Excess profits tax</topic>
    <geographic>India</geographic>
  </subject>
  <classification authority="lcc">349.54 AJJ</classification>
  <classification authority="ddc">349.54 AJJ</classification>
  <relatedItem>
    <titleInfo>
      <title>Laws, statutes, etc. The Indian income tax act, 1922. [from old catalog]</title>
    </titleInfo>
    <name type="corporate">
      <namePart>India (Dominion)</namePart>
    </name>
  </relatedItem>
  <relatedItem>
    <titleInfo>
      <title>Laws, statutes, etc. The finance act, 1952. [from old catalog]</title>
    </titleInfo>
    <name type="corporate">
      <namePart>India (Republic)</namePart>
    </name>
  </relatedItem>
  <identifier type="lccn">61031819</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">DLC</recordContentSource>
    <recordCreationDate encoding="marc">851011</recordCreationDate>
    <recordChangeDate encoding="iso8601">20160814122538.0</recordChangeDate>
    <recordIdentifier source="BD-DhUL">7497375</recordIdentifier>
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