Kothari, Dev Kumar. 2011. “Technical Evidences As Foundation of Facts in Tax Matters:Instruction No. 5 2011 Dated 30-03-2011 of CBDT-An Analysis and Some Suggestions Including Effective Role of Cost Accountants”. The Management Accountant Journal 46 (8):690-92. https://doi.org/10.33516/maj.v46i8.690-692p.