First Edition: January 2008Reprint: December 2009
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Directorate of StudiesThe Institute of Cost and Works Accountants of India12, Sudder Street, Kolkata - 700 016
Copyright of these Study Notes is reserved by the Institute of Cost andWorks Accountants of India and prior permission from the Institute isnecessary for reproduction of the whole or any part thereof.
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First Revised Edition: May 2011