<?xml version="1.0" encoding="UTF-8"?>
   <urlset xmlns="https://www.sitemaps.org/schemas/sitemap/0.9">
     
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-and-another-mc-dermott-international-inc-465-2001</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-readings-bates-exploration-co-as-agent-of-mr-h-maron-c-o-arthur-anderson-co-426-world-trade-centre-barakhamba-lane-new-delhi-522-2001</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-readings-bates-exploration-co-as-agent-of-mr-g-rose-c-o-arthur-anderson-co-426-world-trade-centre-barakhamba-lane-new-delhi-541-2001</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-readings-bates-exploration-co-as-agent-of-mr-j-malia-c-o-arthur-anderson-co-426-world-trade-centre-barakhamba-lane-new-delhi-51-2002</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-readings-bates-exploration-co-as-agent-of-mr-w-e-greener-c-o-arthur-anderson-co-426-world-trade-centre-barakhamba-lane-new-delhi-529-2001</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-halliburton-offshore-services-inc-10-of-2001</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-reading-bates-exploration-co-as-agent-of-mr-r-j-temple-21</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-readings-bates-exploration-co-as-agent-of-mr-t-jaskewicz-544-2001</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-reading-bates-exploration-co-as-agent-of-mr-s-shakanum-c-o-arthur-anderson-co-426-world-trade-centre-barakhamba-lane-new-delhi-24-of-2002</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-and-another-o-n-g-c-dehradun-as-agent-of-m-s-general-electric-co-30</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-readings-bates-exploration-co-as-agent-of-mr-r-smart-c-o-arthur-anderson-co-426-world-trade-centre-barakhamba-lane-new-delhi-527-2001</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-readings-bates-exploration-co-as-agent-of-mr-g-scholz-c-o-arthur-anderson-co-426-world-trade-centre-barakhamba-lane-new-delhi-523-2001</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-and-another-reading-bates-exploration-co-as-agent-of-mr-j-dejean-dehradun-32-2001</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-halliburton-offshore-services-inc-09-of-2001</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-reading-bates-exploration-co-as-agent-of-mr-taylor-k-l-c-o-arthur-anderson-co-426-world-trade-centre-barakhamba-lane-new-delhi-33-2002</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-and-another-reading-bates-exploration-co-as-agent-of-mr-e-netterville-dehradun-29-of-2001</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-reading-bates-exploration-co-as-agent-of-mr-p-a-baker-28-2002</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-reading-bates-exploration-co-17-2003</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-and-another-halliburton-offshore-services-inc-as-agent-of-mr-johnson-d-bombay-08-of-2001</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-atwood-oceanics-international-s-a-as-agent-of-mr-alistair-cuthill-370-2001</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-another-o-n-g-c-dehradun-as-agent-of-m-s-otis-engineering-corpn-47-2001</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-and-another-atwood-oceanics-international-s-a-as-agent-of-mr-a-watt-365-2001</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-atwood-oceanics-international-s-a-as-agent-of-mr-a-watt-383-2001</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-and-another-o-n-g-c-dehradun-as-agent-of-mr-ponomareva-alexandre-427-2001</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-and-another-reading-bates-exploration-co-as-agent-of-mr-r-ford-dehradun-31</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-venkatesh-paper-agencies-hyd-private-limited-the-commissioner-of-income-tax-iii-aayakar-bhavan-hyderabad-and-the-additional-commissioner-of-income-tax-range-3-hyderabad-and-the-assistant-commissioner-of-income-tax-circle-3-2-hyderabad-and-the-income-tax-officer-ward-3-1-hyderabad-2421</loc>
               <lastmod>2025-09-18T07:05:30.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dinesh-nagindas-shah-commissioner-of-income-tax-6664-of-2004-and-6665-of-2004</loc>
               <lastmod>2025-12-25T08:35:20.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-halliburton-offshore-services-inc-as-agent-of-mr-j-quinn-125-2001</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-hughes-services-fe-pte-ltd-76-of-2001</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-reading-bates-exploration-co-as-agent-of-mr-b-bruson-539-2001</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-reading-bates-exploration-co-as-agent-of-mr-r-brubl-c-o-arthur-anderson-co-426-world-trade-centre-barakhamba-lane-new-delhi-534-2001</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-reading-bates-exploration-co-as-agent-of-mr-k-c-reed-c-o-arthur-anderson-co-426-world-trade-centre-barakhamba-lane-new-delhi-32-2002</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-reading-bates-exploration-co-as-agent-of-mr-h-buttner-c-o-arthur-anderson-co-426-world-trade-centre-barakhamba-lane-new-delhi-29-2002</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-reading-bates-exploration-co-as-agent-of-mr-b-mcpherson-c-o-arthur-anderson-co-426-world-trade-centre-barakhamba-lane-new-delhi-26</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-and-another-halliburton-offshore-services-inc-as-agent-of-mr-taylor-g-bombay-12-of-2001</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-another-o-n-g-c-dehradun-as-agent-of-mr-mowtsouraev-tarko-43-2001</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kawaljit-enterprises-commissioner-of-income-tax-a-p-i-and-deputy-commissioner-of-income-tax-circle-4-3-and-assistant-commissioner-of-income-tax-circle-13-4-and-union-of-india-11268</loc>
               <lastmod>2025-12-25T09:15:16.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-another-o-n-g-c-dehradun-as-agent-of-m-s-continental-lab-canada-46-2001</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-readings-bates-exploration-co-as-agent-of-mr-e-netterville-c-o-arthur-anderson-co-426-world-trade-centre-barakhamba-lane-new-delhi-540-2001</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-reading-bates-exploration-co-c-o-arthur-anderson-co-426-world-trade-centre-barakhamba-lane-new-delhi-16-of-2003</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-reading-bates-exploration-co-as-agent-of-mr-d-g-clendennen-new-delhi-27-2003</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-reading-bates-exploration-co-as-agent-of-mr-p-a-baker-60-of-2002</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-reading-bates-exploration-co-as-agent-of-mr-a-denny-22</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-readings-bates-exploration-co-as-agent-of-mr-j-s-pelican-bombay-542-2001</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-readings-bates-exploration-co-as-agent-of-mr-p-baker-c-o-arthur-anderson-co-426-world-trade-centre-barakhamba-lane-new-delhi-55-2002</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-reading-bates-exploration-co-as-agent-of-mr-d-strickland-c-o-arthur-anerson-co-426-world-trade-centre-barakhamba-lane-new-delhi-28-2001</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-halliburton-offshore-services-inc-as-agent-of-mr-juniel-g-h-108-2001</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-saipem-spa-as-agent-of-mr-strinati-antonio-arthur-anderson-co-bombay-459-2001</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-readings-bates-exploration-co-as-agent-of-mr-a-lecuyer-c-o-arthur-anderson-co-426-world-trade-centre-barakhamba-lane-new-delhi-528-2001</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-philo-jose-and-p-j-saju-and-mrs-celine-john-and-mrs-jessy-rajan-and-p-k-francies-and-mrs-rosy-paul-and-p-k-jose-and-mrs-lilly-thomas-and-p-k-thomas-the-chief-commissioner-of-income-tax-andhra-pradesh-and-the-asst-commissioner-of-income-tax-investigation-circle-i-ananthapur-30883-30223-30302-30478-30376-30345-30477-30279-30728</loc>
               <lastmod>2025-12-25T09:15:16.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/denish-industries-ltd-income-tax-officer-5447-of-1994</loc>
               <lastmod>2025-12-25T08:35:20.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shantaben-r-chokshi-since-deceased-thro-her-heirs-commissioner-of-income-tax-5567</loc>
               <lastmod>2025-09-18T07:04:22.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-reading-bates-exploration-co-as-agent-of-mr-l-hargis-c-o-arthur-anderson-co-426-world-trade-centre-barakhamba-lane-new-delhi-25-of-2002</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-reading-bates-exploration-co-as-agent-of-mr-w-major-c-o-arthur-anderson-co-426-world-trade-centre-barakhamba-lane-new-delhi-27-2002</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-reading-bates-exploration-co-as-agent-of-mr-t-duthie-new-delhi-24-of-2003</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-reading-bates-exploration-co-as-agent-of-mr-d-jones-54-of-2002</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-reading-bates-exploration-co-as-agent-of-mr-gates-d-d-34</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-reading-bates-exploration-co-as-agent-of-mr-r-c-justinick-35-of-2002</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-and-another-halliburton-offshore-services-inc-as-agent-of-mr-gauber-f-bombay-13-of-2001</loc>
               <lastmod>2025-09-18T06:59:50.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-atwood-oceanics-international-s-a-as-agent-of-mr-a-watt-386-2001</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-hughes-services-fe-pte-ltd-75-of-2001</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-another-o-n-g-c-dehradun-as-agent-of-m-s-atwood-oceanics-268-2001</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-hughes-services-fe-pte-ltd-447-2001</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
   </urlset>
 