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Demystifying Section 68 to 69C of the Income tax Act, 1961
If you are asking for CA final, then you may refer handbook for corporate and allied laws by CA Kamal Garg. It's a good book.
Munish Bhandari.
For CA Final, Munish Bhandari Mainbook is very useful.
You may refer ICAI Practice Manual for Allied Laws.
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