00321pab a2200121 454500008004000000100001900040245005700059260000900116300001300125362001400138650001300152773003400165180718b1997 xxu||||| |||| 00| 0 eng d aSarkar, Sandip aCorporate income and incidence of corporate taxation c1997 ap.413-16 a22-28 Feb aTaxation aEconomic and Political Weekly