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               <loc>https://counselvise.com/direct-tax/judgements/ita-2261-ahd-2004-14-the-valsad-mahila-nagrik-sahkari-bank-ltd-valsad-the-income-tax-officer-tds-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1358-ahd-2001-14-the-ito-ward-2-3-baroda-m-s-delux-opticals-indus-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3423-ahd-2004-14-shri-premprakash-industries-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3272-ahd-2004-14-kalashree-investments-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2829-ahd-2004-14-m-s-opel-weaves-surat-the-income-tax-officer-ward-9-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1502-ahd-2001-14-m-s-memon-international-optical-indus-baroda-the-ito-wd-2-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3419-ahd-2004-14-shri-premprakash-industries-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1369-ahd-2001-14-the-addl-cit-sr-3-ahmedabad-shri-purushottamdas-b-mistry-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3071-ahd-2004-14-smt-shardaben-dopakbhai-patel-surat-the-income-tax-officer-ward-8-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3299-ahd-2004-14-the-ito-ahmedabad-ward-2-4-ahmedabad-the-kuber-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2989-ahd-1996-14-income-tax-department-banco-alluminium-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2872-ahd-1997-14-the-acit-circle-4-ahmedabad-smt-gitaben-b-patel-ahmedabad</loc>
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               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
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           <url>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-ahd-2003-14-the-acit-circle-8-ahmedabad-shri-arbuda-mills-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
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               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
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           <url>
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               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-ahd-2000-14-the-jasnaben-narsinghbhai-talpada-baroda-the-d-c-i-t-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
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               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3171-del-2001-14-nuchem-machine-tools-ltd-jcit-sr-15</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2798-del-2001-14-royal-home-consts-dcit-circle-2</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-616-del-2001-14-usha-chawla-dcit-circle-1</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1932-del-2001-14-dcit-central-circle-17-tosha-international-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4979-del-2002-14-acit-cir-2-1-bhushan-steel-and-strips-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3842-del-2004-14-arushmi-i-t-com-pvt-ltd-ito-ward-2-1</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1999-del-2004-14-salora-international-ltd-addl-cit-range-9</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1219-del-2001-14-ito-coy-ward-1-1-abhiman-holdings-p-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3198-del-2001-14-acit-na-circle-11-2-arun-sabharwal</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2417-del-2001-14-arb-inc-jcit-special-range</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-628-del-2003-14-aquatech-international-ltd-dcit-circle-1-3</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3136-del-2001-14-hyundai-electronics-indus-co-ltd-jcit-range-23</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3242-del-2001-14-addl-cit-spl-range-20-noida-medicare-centre-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1078-del-2002-14-dcit-cir-48-1-kiran-qureshi</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3243-del-2001-14-addl-cit-spl-range-20-noida-medicare-centre-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1715-del-2000-14-jcit-spl-range-6-psb-finance-amp-hire-puchase-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-del-2002-14-simbholi-sugar-mills-ltd-jcit-spl-range</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1076-del-2002-14-ito-ward-24-1-pritam-lal-jain</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-ind-2003-14-smt-minakshi-gupta-bhopal-the-ito-wd-2-bhopal</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-245-ind-2004-14-the-ito-mandsaur-shri-kamalchand-jain-suwasra</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-216-ind-2001-14-shri-sardar-gurmit-singh-indore-the-ito-wd-1-1-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-466-ind-1999-14-m-s-doris-edu-amp-courier-services-indore-the-dcit-cir-2-2-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-ind-2004-14-m-s-doris-education-amp-commercial-servise-p-ltd-indore-the-cit-a-1-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-494-ind-2003-14-smt-dr-rita-shinde-ujjain-the-dcit-inv-cir-ujjain</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-623-ind-2003-14-m-s-patal-prawas-neemuch-the-ito-neemuch</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-ind-1997-14-m-s-bhagat-complex-mandsaur-the-ito-mandsaur</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-624-ind-2003-14-m-s-patal-prawas-neemuch-the-ito-neemuch</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-202-ind-2004-14-the-ito-5-2-indore-m-s-dullychand-madholal-sethi-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-521-ind-2004-14-the-ito-khargone-shri-g-r-patidar-khargone</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-438-ind-2004-14-the-ito-dhar-shri-dr-ravindra-kanoongo-dhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-954-ind-2003-14-the-acit-3-1-indore-m-s-dullara-tobaco-prod-p-ltd-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-663-ind-2004-14-m-s-bhavsar-agencies-mandsaur-the-ito-mandsaur</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-235-ind-2002-14-shri-govindram-laxminarayan-mandsaur-the-ito-mandsaur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-780-ind-1999-14-m-s-shyam-oil-ind-mhow-the-ito-wd-2-6-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-89-ind-1999-14-shri-roopchand-sharda-indore-the-ito-wd-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-529-ind-2003-14-the-acit-cir-1-1-indore-m-s-arpit-enterprises-fibre-plast-p-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-671-ind-2004-14-shri-manakchand-jain-dhar-the-ito-dhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-773-ind-2003-14-the-ito-ward-1-2-bhopal-shri-ghanshyamdas-vaswani-bhopal</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-370-ind-2001-14-shri-jagdishchand-chotelal-agrawal-huf-mhow-the-jcit-r-3-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-392-ind-2001-14-smt-kala-agrawal-indore-the-ito-wd-1-1-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-593-ind-2004-14-shri-s-s-pande-harda-the-dcit-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-603-ind-2004-14-shri-satish-kumar-indore-the-ito-2-5-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-256-ind-2003-14-shri-gaurav-sethi-bhopal-the-ito-wd-5-bhopal</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-v-u-engineers-pvt-ltd-and-manjunatha-general-traders-and-sri-mahalakshmi-traders-and-snehit-enterprises-and-sri-tirumala-srinivasa-traders-and-sri-satyasai-baba-traders-and-pawan-enterprises-the-appellate-dy-commissioner-ct-hyderabad-rural-division-hyderabad-and-the-commercial-tax-officer-hydernagar-circle-balanagar-hyderabad-and-the-appellate-deputy-commissioner-c-t-kurnool-division-d-no-43-253-d8-sankalbagh-n-r-pet-kurnool-and-the-commercial-tax-officer-kadiri-anantapur-district-a-p-and-the-commercial-tax-officer-hindupur-anantapur-district-a-p-293-4649-4664-5038-5178-5267-6918-6932-6937-and-6982-of-2004</loc>
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           <url>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-v-u-engineers-pvt-ltd-and-manjunatha-general-traders-and-sri-mahalakshmi-traders-and-snehit-enterprises-and-sri-tirumala-srinivasa-traders-and-sri-satyasai-baba-traders-and-pawan-enterprises-the-appellate-dy-commissioner-ct-hyderabad-rural-division-hyderabad-and-the-commercial-tax-officer-hydernagar-circle-balanagar-hyderabad-and-the-appellate-deputy-commissioner-c-t-kurnool-division-d-no-43-253-d8-sankalbagh-n-r-pet-kurnool-and-the-commercial-tax-officer-kadiri-anantapur-district-a-p-and-the-commercial-tax-officer-hindupur-anantapur-district-a-p-293-4649-4664-5038-5178-5267-6918-6932-6937-6982-of-2004</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-mumbai-d-p-sandu-bros-chembur-p-ltd-2335-of-2003</loc>
               <lastmod>2025-09-18T06:47:01.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-i-g-gandhi-silk-mills-ltd-297-of-1992</loc>
               <lastmod>2025-09-18T06:55:26.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3420-ahd-1997-14-m-s-operaions-research-india-ltd-baroda-the-dycit-asstt-s-r-2-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-418-ahd-1998-14-the-acit-inv-cir-2-1-ahmedabad-m-s-sulekhram-amp-sons-ahmedabad</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-719-ahd-1998-14-sulekhram-steels-p-ltd-ahmedabad-acit-co-cir-7-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1363-ahd-2001-14-the-ito-ward-2-3-baroda-m-s-memon-international-opticals-indus-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1506-ahd-2001-14-m-s-delux-optical-indus-baroda-the-ito-wd-2-3-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-974-ahd-2004-14-the-acit-circle-11-ahmedabad-shri-kiritkumar-c-shah-ahmedabad</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1503-ahd-2001-14-m-s-memon-international-optical-indus-baroda-the-ito-wd-2-3-baroda</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2894-ahd-2004-14-gokul-metallizers-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4555-ahd-2003-14-m-s-maruti-acid-chemicals-ahmedabad-the-income-tax-officer-ahmedabad</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1819-ahd-2004-14-shri-dipakbhai-muljibhai-patel-surat-the-income-tax-officer-ward-9-2-surat</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4521-ahd-1995-14-income-tax-department-vadilal-amp-sons-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4235-ahd-2003-14-smt-kamini-hanskamal-grover-surat-the-income-tax-officer-ward-3-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2460-ahd-1998-14-m-s-himalaya-constuctions-ahmedabad-the-i-t-o-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3806-ahd-2002-14-m-s-marck-parenterals-i-ltd-ahmedabad-the-acit-co-cir-7-6-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2182-ahd-2004-14-the-ito-ward-14-4-ahmedabad-shri-baliram-m-sikre-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2544-ahd-2004-14-the-ito-ward-11-2-ahmedabad-shri-vikas-n-baddi-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2264-ahd-2004-14-shri-vikas-n-baddi-ahmedabad-the-acit-cent-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2181-ahd-2004-14-the-ito-ward-14-4-ahmedabad-shri-kanaiyalal-m-vankani-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3217-ahd-2004-14-the-acit-circle-10-ahmedabad-m-s-p-gautam-amp-co-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3088-ahd-2004-14-shri-chandramohan-shukul-dist-baroda-the-acit-circle-4-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2952-ahd-2004-14-the-ito-ward-7-3-surat-the-panchsheel-mercantile-co-op-bank-ltd-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2777-ahd-2004-14-shri-pratapsinhji-r-vasava-baroda-the-income-tax-officer-ward-1-bharuch</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3204-ahd-2004-14-the-ito-ward-3-4-ahmedabad-the-union-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2347-ahd-2002-14-m-s-vinay-vastralaya-surat-the-ito-wd-2-2-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2818-ahd-2002-14-the-ito-ward-8-1-ahmedabad-m-s-kamal-metal-rollong-mills-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2349-ahd-2002-14-m-s-vatika-sarees-surat-the-ito-wd-2-6-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-707-ahd-1998-14-the-acit-cen-cir-1-baroda-rinki-petrochemicals-amp-ind-ltd-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3211-ahd-1996-14-income-tax-department-m-s-mekins</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2828-ahd-2004-14-m-s-opel-weaves-surat-the-income-tax-officer-ward-9-2-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1359-ahd-2001-14-the-ito-ward-2-3-baroda-m-s-delux-opticals-indus-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4332-ahd-2003-14-the-ito-t-d-s-gandhinagar-sarva-vidhyalaya-kevani-mandal-gandhinagar</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1362-ahd-2001-14-the-ito-ward-2-3-baroda-m-s-memon-international-opticals-indus-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-747-ahd-2004-14-m-s-dharmen-marble-amp-stone-ahmedabad-the-income-tax-officer-ward-10-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3424-ahd-2004-14-shri-premprakash-industries-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3425-ahd-2004-14-shri-premprakash-industries-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1364-ahd-2001-14-the-ito-ward-2-3-baroda-m-s-memon-international-opticals-indus-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1896-ahd-1997-14-m-s-tarika-textiles-print-p-ltd-baroda-the-dy-cit-asstt-sr-1-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4521-ahd-2003-14-m-s-biocare-remedies-pvt-ltd-gandhinagar-the-dy-cit-gandhinagar-gandhinagar</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2238-ahd-2004-14-pramodkumar-mittal-surat-the-income-tax-officer-ward-7-3-range-7-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1548-ahd-2004-14-the-acit-circle-9-ahmedabad-shri-bimal-k-patel-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-390-ahd-2001-14-m-s-aquasoil-canadion-feeds-ltd-baroda-the-ito-co-cir-1-1-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4219-ahd-1996-14-gurukrupa-founders-amp-enggs-ahmedabad-the-dy-cit-a-s-r-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2721-ahd-1996-14-gujarat-venture-fin-ltd-ahmedabad-the-acit-cos-circle-7-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2451-ahd-1997-14-m-s-guj-apollo-equipments-ltd-mehsana-the-dcit-asset-sr-8-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3753-ahd-1997-14-m-s-shanti-cons-co-deesa-the-ito-wd-3-palanpur</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1864-ahd-2004-14-m-s-talavia-textiles-surat-the-income-tax-officer-ward-9-4-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-607-ahd-1998-14-m-s-olympic-synthetics-sacks-p-ltd-mehsana-dcit-sr-8-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-625-ahd-1998-14-maya-hospitals-ltd-baroda-dcit-sr-1-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2309-ahd-1999-14-the-ito-ward-2-7-ahmedabad-m-s-ahmedabad-people-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1833-ahd-1999-14-m-s-dharmen-marbles-amp-stone-ahmedabad-the-incometax-officer-wd-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3270-ahd-2002-14-the-dcit-cen-circle-1-baroda-m-s-rubamin-ltd-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2554-ahd-2004-14-the-acit-circle-9-ahmedabad-m-s-prutha-developers-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-798-ahd-2004-14-the-ito-ward-10-3-ahmedabad-m-s-maha-gujarat-silk-selection-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2568-ahd-2004-14-the-ito-ward-5-3-baroda-shri-subhash-t-desai-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1888-ahd-1998-14-m-s-nir-trading-co-petlad-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4433-del-2002-14-ram-bhagat-ito-ward-21</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1127-del-2002-14-bhushan-steel-amp-strifin-ltd-jcit-spl-range-ii</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1146-del-2002-14-ito-saint-gobain-diamond-water-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-ind-2003-14-m-s-sakam-investment-p-ltd-indore-the-dcit-cir-1-1-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3529-ahd-1997-14-the-acit-co-circle-2-baroda-patel-kurshid-nadir-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3357-ahd-2004-14-shree-lodra-nagrik-sahakari-bank-ltd-dist-gandhinagar-the-income-tax-officer-ward-4-gandhinagar</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-ahd-2002-14-the-dycit-baroda-circle-1-baroda-m-s-banco-aluminium-ltd-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2403-ahd-2002-14-the-ito-ahmedabad-ward-2-1-ahmedabad-shri-kiritbhai-kantilal-shah-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-889-ahd-1997-14-the-dy-c-i-t-aseett-sr-1-ahmedabad-amrut-goyal-developers-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2595-ahd-1997-14-m-s-tractor-house-himatnagar-ito-wd-1-himmatnagar</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3306-ahd-1997-14-the-dycit-asstt-sr-i-ahmedabad-goyal-and-co-cons-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-864-ahd-2002-14-m-s-goyal-amp-co-const-p-ltd-ahmedabad-the-jtcit-sr-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2288-ahd-2004-14-helly-healthcare-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4009-ahd-2002-14-the-i-t-o-ward-9-2-ahmedabad-m-s-hari-om-estate-developers-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-924-ahd-2002-14-m-s-goyal-amp-co-const-p-ltd-ahmedabad-the-jtcit-sr-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3408-ahd-2004-14-shri-viral-rajendrabhai-desai-valsad-the-income-tax-officer-ward-4-valsad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1019-del-2002-14-sobha-singh-public-charitable-trust-ddit-e</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2983-del-2003-14-bhushan-steel-amp-strips-ltd-acit-cir-2-1</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1305-del-2001-14-dcit-nr-circle-atlas-air-inc</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1300-del-2004-14-association-of-petroleum-geologists-cit-subhash-road</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1016-del-2002-14-mangla-udyog-pvt-ltd-addl-cit</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-ind-2003-14-m-s-manish-traders-neemuch-the-ito-neemuch</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-ind-2003-14-shri-umesh-kumar-jhalani-ratlam-the-acit-ratlam</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-ind-2000-14-the-ito-dewas-shri-jagdish-narani-balmukund-mahajan-soncatch</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-467-ind-1999-14-m-s-doris-edu-amp-courier-services-indore-the-dcit-cir-2-2-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-976-ind-1998-14-shri-hiralal-kachrumal-mandsaur-the-ito-mandsaur</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-ind-2003-14-m-s-dullychand-madholal-sethi-udhyog-indore-the-acit-cir-2-1-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-625-ind-2003-14-m-s-patal-prawas-neemuch-the-ito-neemuch</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-ind-2000-14-shri-kundandas-narayandas-indore-the-addl-ito-wd-1-4-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3246-del-2001-14-addl-cit-spl-range-20-unipatch-rubber-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3128-del-2001-14-umesh-chand-gupta-ito-ward-19-1</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2489-del-2001-14-ito-ward-2-tele-necanique-amp-controls-india-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2490-del-2001-14-ito-ward-2-tele-necanique-amp-controls-india-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2487-del-2001-14-ito-ward-2-tele-necanique-amp-cantrols-india-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2392-del-2000-14-acit-inv-cir-2-1-sunstar-lubricants-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-ind-1999-14-the-acit-cir-1-ujjain-shri-dinesh-gandhi-kala-pipal-mandi</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-774-ind-2003-14-the-ito-ward-1-2-bhopal-shri-ghanshyamdas-vaswani-bhopal</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-672-ind-2004-14-shri-manakchand-jain-dhar-the-ito-dhar</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-452-ind-2004-14-shri-suresh-katariya-khandwa-the-jcit-s-r-2-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dinesh-mills-ltd-330-1992</loc>
               <lastmod>2025-09-18T06:55:26.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nava-bharat-ferro-alloys-limited-and-sagar-cements-limited-and-kakatiya-cement-sugar-industries-limited-and-sree-rayalaseema-alkalies-and-allied-chemicals-ltd-and-sree-rayalaseema-hi-strength-hypo-ltd-and-sri-vishnu-cement-limited-and-sirpur-mills-ltd-and-sree-rayalaseema-dutch-kassenbouw-limited-the-union-of-india-1478-of-2004</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nava-bharat-ferro-alloys-limited-and-sagar-cements-limited-and-kakatiya-cement-sugar-industries-limited-and-sree-rayalaseema-alkalies-and-allied-chemicals-ltd-and-sree-rayalaseema-hi-strength-hypo-ltd-and-sri-vishnu-cement-limited-and-sirpur-mills-ltd-and-sree-rayalaseema-dutch-kassenbouw-limited-the-union-of-india-1478-of-2004</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-v-u-engineers-pvt-ltd-and-manjunatha-general-traders-and-sri-mahalakshmi-traders-and-snehit-enterprises-and-sri-tirumala-srinivasa-traders-and-sri-satyasai-baba-traders-and-pawan-enterprises-the-appellate-dy-commissioner-ct-hyderabad-rural-division-hyderabad-and-the-commercial-tax-officer-hydernagar-circle-balanagar-hyderabad-and-the-appellate-deputy-commissioner-c-t-kurnool-division-d-no-43-253-d8-sankalbagh-n-r-pet-kurnool-and-the-commercial-tax-officer-kadiri-anantapur-district-a-p-and-the-commercial-tax-officer-hindupur-anantapur-district-a-p-293-4649-4664-5038-5178-5267-6918-6932-6937-and-6982-of-2004</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-v-u-engineers-pvt-ltd-and-manjunatha-general-traders-and-sri-mahalakshmi-traders-and-snehit-enterprises-and-sri-tirumala-srinivasa-traders-and-sri-satyasai-baba-traders-and-pawan-enterprises-the-appellate-dy-commissioner-ct-hyderabad-rural-division-hyderabad-and-the-commercial-tax-officer-hydernagar-circle-balanagar-hyderabad-and-the-appellate-deputy-commissioner-c-t-kurnool-division-d-no-43-253-d8-sankalbagh-n-r-pet-kurnool-and-the-commercial-tax-officer-kadiri-anantapur-district-a-p-and-the-commercial-tax-officer-hindupur-anantapur-district-a-p-293-4649-4664-5038-5178-5267-6918-6932-6937-and-6982-of-2004</loc>
               <lastmod>2025-09-18T07:05:30.825Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-v-u-engineers-pvt-ltd-and-manjunatha-general-traders-and-sri-mahalakshmi-traders-and-snehit-enterprises-and-sri-tirumala-srinivasa-traders-and-sri-satyasai-baba-traders-and-pawan-enterprises-the-appellate-dy-commissioner-ct-hyderabad-rural-division-hyderabad-and-the-commercial-tax-officer-hydernagar-circle-balanagar-hyderabad-and-the-appellate-deputy-commissioner-c-t-kurnool-division-d-no-43-253-d8-sankalbagh-n-r-pet-kurnool-and-the-commercial-tax-officer-kadiri-anantapur-district-a-p-and-the-commercial-tax-officer-hindupur-anantapur-district-a-p-293-4649-4664-5038-5178-5267-6918-6932-6937-and-6982-of-2004</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-v-u-engineers-pvt-ltd-and-manjunatha-general-traders-and-sri-mahalakshmi-traders-and-snehit-enterprises-and-sri-tirumala-srinivasa-traders-and-sri-satyasai-baba-traders-and-pawan-enterprises-the-appellate-dy-commissioner-ct-hyderabad-rural-division-hyderabad-and-the-commercial-tax-officer-hydernagar-circle-balanagar-hyderabad-and-the-appellate-deputy-commissioner-c-t-kurnool-division-d-no-43-253-d8-sankalbagh-n-r-pet-kurnool-and-the-commercial-tax-officer-kadiri-anantapur-district-a-p-and-the-commercial-tax-officer-hindupur-anantapur-district-a-p-293-4649-4664-5038-5178-5267-6918-6932-6937-and-6982-of-2004</loc>
               <lastmod>2025-09-18T07:05:30.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3463-ahd-1993-14-the-dcit-asstt-s-r-i-baroda-integra-hindustan-control-ltd-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-654-ahd-1998-14-the-dcit-sr-1-ahmedabad-gautam-s-adani-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1549-ahd-1997-14-the-acit-inv-circle-ahmedabad-shri-arvind-k-shah-c-o-arvind-and-co-jamnagar</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1469-ahd-2004-14-giriraj-exports-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1770-ahd-2002-14-m-s-the-dahod-mercantila-coop-bank-ltd-godhra-the-ito-godhra</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1612-ahd-2001-14-m-s-the-dahod-urban-co-op-bank-ltd-dahod-the-ito-wd-2-godhra</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2698-ahd-2000-14-m-s-rubamin-ltd-baroda-the-dycit-cent-cir-i-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2750-ahd-1997-14-the-dcit-asstt-s-r-1-baroda-shri-ajay-r-patel-baroda</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1178-ahd-2004-14-m-s-trans-india-cinemas-ahmedabad-the-jt-cit-s-r-3-ahmedabad</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2364-ahd-2004-14-shri-damjibhai-k-yadav-vapi-the-acit-cent-circle-2-surat</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4933-ahd-1996-14-arvindbhai-a-patel-anand-income-tax-department</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1898-ahd-1997-14-m-s-savira-cotton-sarees-mfg-p-ltd-baroda-the-dy-cit-asstt-sr-i-baroda</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2373-ahd-2004-14-the-ito-ward-7-3-surat-shri-pramodkumar-b-mittal-surat</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1966-ahd-1997-14-the-dy-cit-asstt-s-r-1-baroda-savira-cotton-sarees-mfg-p-ltd-baroda</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3201-ahd-2004-14-smt-bhavnaben-narmadashankar-upadhyay-modasa-the-income-tax-officer-s-k-ward-4-modasa</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-502-ahd-2004-14-sirish-auto-corporation-baroda-the-income-tax-officer-ward-5-2-baroda</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-739-ahd-2003-14-shri-ramanlal-chamanlal-modi-palanpur-the-ito-ward-1-2-palanpur</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3200-ahd-2004-14-saurashtra-paints-ltd-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3498-ahd-1997-14-the-dycit-asstt-sr-3-baroda-m-s-shroff-engi-ltd-baroda</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-678-ahd-1997-14-m-s-apra-agencies-ahmedabad-the-dy-cit-asstt-sr-3-ahmedabad</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-727-ahd-1998-14-apra-agencies-ahmedabad-dcit-sr-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3844-ahd-2002-14-shri-nanjibhai-v-gami-ahmedabad-the-i-t-o-ward-8-6-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3285-ahd-2004-14-m-s-green-pharmaceuticals-dist-ahmedabad-the-acit-circle-6-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-408-ahd-1998-14-m-s-shree-ram-paper-mills-pvt-ltd-surat-dcit-asstt-sr-2-surat</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2728-ahd-2004-14-the-ito-ward-10-2-ahmedabad-the-ahmedabad-mercantile-co-op-bank-ltd-ahmedabad</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2229-ahd-2004-14-the-ito-ward-4-mehsana-jhon-energy-limited-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1825-ahd-2000-14-the-dcitcir-1-1-gandhinagar-shri-vipinchandra-panachand-kamdar-gandhinagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4005-ahd-2002-14-m-s-manish-land-amp-estate-corpon-ahmedabad-the-i-t-o-ward-8-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2863-ahd-1997-14-the-acit-circle-i-baroda-roop-v-hingorani-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3206-ahd-2004-14-the-ito-ward-3-4-ahmedabad-the-municipal-co-op-bank-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2771-ahd-2004-14-shri-pratapsinhji-r-vasava-baroda-the-income-tax-officer-ward-1-bharuch</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-ahd-1998-14-m-s-indian-textile-engineers-ahmedabad-acit-cc-1-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2770-ahd-2004-14-shri-pratapsinhji-r-vasava-baroda-the-income-tax-officer-ward-1-bharuch</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-807-ahd-1999-14-the-dcit-cerl-circle-7-1-ahmedabad-m-s-a-d-c-i-dye-chem-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-805-ahd-1999-14-the-dcit-cerl-circle-7-1-ahmedabad-m-s-adci-dyechem-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3455-ahd-1997-14-m-s-m-c-davar-aromatics-ltd-baroda-the-dcit-a-sp-r-2-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1255-ahd-1999-14-the-dcit-inv-circle-2-baroda-m-s-hajimulla-md-mulla-shaikhali-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2889-ahd-2004-14-the-ito-ward-1-nadiad-m-s-accord-batteries-tal-nadiad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2492-ahd-2004-14-the-acit-circle-6-surat-shri-anish-b-shah-huf-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-562-ahd-1998-14-the-dcit-spl-r-2-baroda-amarshiv-construction-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-559-ahd-1998-14-the-dcit-spl-r-2-baroda-gujarat-filaments-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-ahd-1998-14-the-dcit-a-sr-2-ahmedabad-lubi-submercible-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2314-ahd-2004-14-abhuday-synthetics-pvt-ltd-surat-the-acit-circle-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4944-ahd-1996-14-income-tax-department-sulekhram-amp-sons-amp-steel-rolling-mills-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1356-ahd-2001-14-the-ito-ward-2-3-baroda-m-s-delux-opticals-indus-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3564-ahd-1997-14-the-dycit-asstt-sr-8-ahmedabad-m-s-hari-orgochem-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-181-ahd-2003-14-shri-vijaykumar-yadav-l-h-sunil-kumar-yadav-baroda-the-income-tax-officer-ward-2-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3421-ahd-2004-14-shri-premprakash-industries-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1509-ahd-2001-14-m-s-delux-optical-indus-baroda-the-ito-wd-2-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1083-ahd-2002-14-m-s-shanti-dyeing-amp-finishing-work-surat-surat-the-dy-cit-spl-range-2-surat-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2710-ahd-2004-14-m-s-sheetal-vesu-hotels-p-ltd-surat-the-income-tax-officer-ward-4-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1149-ahd-2004-14-the-ito-ward-2-3-baroda-smt-meenaben-a-patel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1964-ahd-2004-14-the-ito-ward-7-3-surat-smt-hinaben-m-ganeshwala-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1373-ahd-2004-14-m-s-k-ashokkumar-shroff-gandhinagar-the-acit-gnr-circle-gandhinagar</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2826-ahd-2004-14-m-s-orbit-textiles-surat-the-income-tax-officer-ward-9-2-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2127-ahd-2004-14-meckwana-babubhai-tejabhai-ahmedabad-the-income-tax-officer-ward-2-nadiad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1963-ahd-2004-14-the-ito-ward-7-3-surat-shri-manish-m-ganeshwala-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1361-ahd-2001-14-the-ito-ward-2-3-baroda-m-s-memon-international-opticals-indu-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2827-ahd-2004-14-m-s-orbit-textiles-surat-the-income-tax-officer-ward-9-2-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3377-ahd-2004-14-maxima-systems-ltd-valsad-the-acit-circle-1-valsad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2154-ahd-1998-14-the-dcit-a-sr-1-ahmedabad-cellulose-product-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3383-ahd-2004-14-samrat-namkeen-ltd-ahmedabad-the-income-tax-officer-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2267-ahd-2004-14-the-acit-circle-1-surat-m-s-garden-silk-mills-ltd-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-452-ahd-1998-14-the-acit-cen-cir-1-1-ahmedabad-shell-extruders-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3365-ahd-2004-14-the-acit-circle-7-ahmedabad-the-general-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-541-ahd-1998-14-m-s-charotor-construction-baroda-acit-cir-1-2-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1391-ahd-1998-14-the-dcit-sr-1-ahmedabad-goyal-amp-co-construction-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3590-ahd-2002-14-m-s-gausia-enterprise-suart-the-i-t-o-wd-1-bharuch</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2259-ahd-2004-14-the-acit-patan-circle-patan-the-chanasma-commercial-co-op-bank-ltd-chanasma</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3792-del-2001-14-jagsonpal-finance-amp-leasing-ltd-dcit-inv-circle-2-1</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-del-2001-14-dcit-non-resident-circle-bentley-venture-one-lic-india-branch</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1017-del-2002-14-mangla-udyog-pvt-ltd-addl-cit</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-582-del-2002-14-samarth-estates-p-ltd-dcit-coy-cir-3-3</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3154-del-2001-14-sharda-jain-ito-ward-21-3</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2460-del-2001-14-dcit-central-circle-10-satish-gupta</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-del-2002-14-dcit-circle-7-samtel-electron-deva-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1212-del-2001-14-narsinsa-dsass-amp-co-p-ltd-dcit-coy-circle-2-1</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1126-del-2002-14-shree-krishna-portfolio-p-ltd-dcit-cc-3-7</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-del-2002-14-sambhaolc-sugar-mills-ltd-jcit-spl-range</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1131-del-2002-14-ito-sobha-singh-public-charitable-trust</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3663-del-2001-14-acit-circle-22-1-ram-gupta</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1125-del-2002-14-super-pwr-india-pvt-ltd-dcit-cc-3-3</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1122-del-2002-14-oriental-insurance-co-ltd-dcit-tds-cir-28-2</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3281-del-2002-14-harish-chadha-dcit-circle-17-1</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1121-del-2002-14-oriental-insurance-co-ltd-dcit-tds-cir-28-2</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-del-2002-14-dy-cit-cor-2-garg-associates-p-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-ind-2000-14-the-ito-dewas-shri-jagdish-narani-balmukund-mahajan-soncatch</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-527-ind-2003-14-the-ito-5-1-indore-m-s-classic-sound-amp-vision-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-ind-2000-14-m-s-dons-education-amp-commercial-services-p-ltd-indore-the-dcit-cir-2-2-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-ind-2001-14-the-ito-ward-1-1-indore-shri-sardar-gurmit-singh-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-ind-2004-14-m-s-doris-education-amp-commercial-servise-p-ltd-indore-the-cit-a-1-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-ind-2004-14-m-s-doris-education-amp-commercial-servise-p-ltd-indore-the-cit-a-1-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-ind-1997-14-the-ito-mandsaur-m-s-bhagat-complex-mandsaur</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-ind-2003-14-smt-dr-rita-shinde-ujjain-the-dcit-inv-cir-ujjain</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-ind-2004-14-the-ito-5-2-indore-m-s-dullichand-madholal-sethi-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-ind-2004-14-the-ito-5-2-indore-m-s-dullychand-madholal-sethi-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-ind-2004-14-the-ito-khargone-shri-g-r-patidar-khargone</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-ind-2004-14-the-m-p-rural-road-dev-autho-bhopal-the-ito-bhopal</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-772-ind-2003-14-the-ito-ward-1-2-bhopal-shri-ghanshyamdas-vaswani-bhopal</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-ind-2003-14-the-acit-3-1-bhopal-m-s-wesman-jewellers-bhopal</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-ind-2001-14-shri-jagdishchand-chotelal-agrawal-huf-mhow-the-jcit-r-3-indore</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-395-ind-2001-14-the-addl-acit-r-5-indore-shri-jagdsishchand-chhotelal-agrawal-huf-mhow</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-ind-2001-14-the-addl-acit-r-5-indore-shri-jagdsishchand-chhotelal-agrawal-huf-mhow</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-818-ind-2003-14-m-s-govindpura-audhogic-kshatra-prudushan-bhopal-the-cit-bhopal</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-739-ind-1999-14-the-ito-ward-2-1-indore-shri-manoj-dixit-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-591-ind-2004-14-shri-s-s-pande-harda-the-dcit-khandwa</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-ind-2003-14-m-s-mittal-enterprises-indore-the-ito-1-3-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-390-ind-2001-14-shri-manoharlal-babulal-songara-mandsaur-the-ito-mandsaur</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-833-ind-2003-14-shri-raghuraj-singh-fathehsingh-chordiya-neemuch-the-ito-neemuch</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-ind-2001-14-shri-manoharlal-babulal-songara-mandsaur-the-ito-mandsaur</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-ind-2003-14-m-s-manish-traders-neemuch-the-ito-neemuch</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-professional-information-systems-management-304-1992</loc>
               <lastmod>2025-09-18T06:55:26.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishna-keshav-laboratories-limited-commissioner-of-income-tax-179-1992</loc>
               <lastmod>2025-09-18T07:04:22.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nava-bharat-ferro-alloys-limited-and-sagar-cements-limited-and-kakatiya-cement-sugar-industries-limited-and-sree-rayalaseema-alkalies-and-allied-chemicals-ltd-and-sree-rayalaseema-hi-strength-hypo-ltd-and-sri-vishnu-cement-limited-and-sirpur-mills-ltd-and-sree-rayalaseema-dutch-kassenbouw-limited-the-union-of-india-1478-of-2004</loc>
               <lastmod>2025-09-18T07:00:30.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-nava-bharat-ferro-alloys-limited-and-m-s-sagar-cements-limited-and-m-s-kakatiya-cement-sugar-industries-limited-and-sree-rayalaseema-alkalies-and-allied-chemicals-ltd-and-m-s-sree-rayalaseema-hi-strength-hypo-ltd-and-m-s-sri-vishnu-cement-limited-and-the-sirpur-mills-ltd-and-m-s-sree-rayalaseema-dutch-kassenbouw-limited-the-union-of-india-1478-of-2004</loc>
               <lastmod>2025-09-18T07:00:30.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/preyanshu-industries-limited-and-sri-sanjay-gupta-and-sri-ramkishan-gupta-additional-commissioner-of-income-tax-senior-departmental-representative-i-t-a-t-and-director-enforcement-government-of-india-and-reserve-bank-of-india-and-union-of-india-21094</loc>
               <lastmod>2025-09-18T07:05:30.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-v-u-engineers-pvt-ltd-and-manjunatha-general-traders-and-sri-mahalakshmi-traders-and-snehit-enterprises-and-sri-tirumala-srinivasa-traders-and-sri-satyasai-baba-traders-and-pawan-enterprises-the-appellate-dy-commissioner-ct-hyderabad-rural-division-hyderabad-and-the-commercial-tax-officer-hydernagar-circle-balanagar-hyderabad-and-the-appellate-deputy-commissioner-c-t-kurnool-division-d-no-43-253-d8-sankalbagh-n-r-pet-kurnool-and-the-commercial-tax-officer-kadiri-anantapur-district-a-p-and-the-commercial-tax-officer-hindupur-anantapur-district-a-p-293-4649-4664-5038-5178-5267-6918-6932-6937-and-6982-of-2004</loc>
               <lastmod>2025-09-18T07:05:30.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-v-u-engineers-pvt-ltd-and-manjunatha-general-traders-and-sri-mahalakshmi-traders-and-snehit-enterprises-and-sri-tirumala-srinivasa-traders-and-sri-satyasai-baba-traders-and-pawan-enterprises-the-appellate-dy-commissioner-ct-hyderabad-rural-division-hyderabad-and-the-commercial-tax-officer-hydernagar-circle-balanagar-hyderabad-and-the-appellate-deputy-commissioner-c-t-kurnool-division-d-no-43-253-d8-sankalbagh-n-r-pet-kurnool-and-the-commercial-tax-officer-kadiri-anantapur-district-a-p-and-the-commercial-tax-officer-hindupur-anantapur-district-a-p-293-4649-4664-5038-5178-5267-6918-6932-6937-and-6982-of-2004</loc>
               <lastmod>2025-09-18T07:05:30.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-426-ahd-1998-14-m-s-jewel-brushes-pvt-ltd-baroda-dcit-asstt-spl-r-2-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-402-ahd-1998-14-the-acit-cir-1-2-baroda-m-s-kohinoor-tobacco-co-bajwa</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3274-ahd-2004-14-the-acit-circle-10-ahmedabad-m-s-chloritech-industries-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3301-ahd-2004-14-the-ito-ahmedabad-ward-2-4-ahmedabad-the-madhupura-mercantile-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3454-ahd-1997-14-m-s-bidiwala-brothers-amp-co-ahmedabad-the-acit-cir-6-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3593-ahd-1997-14-m-s-jeevan-products-baroda-the-acit-cir-1-2-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2699-ahd-2000-14-m-s-rubamin-ltd-baroda-the-dycit-cent-cir-i-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3227-ahd-2004-14-the-asst-of-comm-of-income-tax-vapi-circle-vapi-shri-saiyed-paper-mills-ltd-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3249-ahd-2004-14-shri-shardakanta-yashvantlal-butala-dist-sabarkantha-the-income-tax-officer-ward-4-s-k-range-modasa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3045-ahd-2004-14-maruti-carbohydrates-pvt-ltd-ahmedabad-the-dy-cit-asstt-s-r-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-20-ahd-2004-14-bhagwati-precimac-pvt-ltd-ahmedabad-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3230-ahd-2004-14-the-ito-ward-14-1-ahmedabad-shri-kamal-m-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3203-ahd-2003-14-the-ito-ward-12-4-ahmedabad-m-s-gopal-steel-supplies-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-208-ahd-2003-14-shri-bharatbhai-m-rami-ahmedabad-the-deputy-cit-circle-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3144-ahd-2004-14-m-s-aradhana-hardware-ahmedabad-the-income-tax-officer-ward-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1964-ahd-1997-14-the-dy-cit-asstt-s-r-1-bhavnagar-tarika-textiles-prints-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1559-ahd-1999-14-m-s-parikh-brothers-baroda-the-i-t-o-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4520-ahd-1995-14-income-tax-department-vadilal-amp-sons-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2965-ahd-1997-14-the-dy-cit-asstt-s-r-2-rajkot-m-s-bhagwati-ship-breaking-industries-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3279-ahd-2004-14-shree-saikrupa-dyg-amp-ptg-mills-pvt-ltd-surat-the-income-tax-officer-ward-4-4-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3351-ahd-1997-14-the-ito-ward-1-2-surat-m-s-vijay-synthetics-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3310-ahd-2004-14-the-ito-vapi-ward-2-vapi-m-s-mass-enterprise-naroli</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1467-ahd-2004-14-sintex-industries-ltd-ahmedabad-the-acit-tds-range-l-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1376-ahd-2000-14-smt-vanitaben-cipulkumar-bhagat-navsari-the-a-c-i-t-cir-1-navsari</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3683-ahd-2002-14-the-ito-ward-1-3-ahmedabad-m-s-arti-twisters-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-787-ahd-2004-14-m-s-prabhudas-jivarajbhai-shah-ahmedabad-the-income-tax-officer-ward-3-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2531-ahd-2004-14-kiran-industries-ltd-surat-the-acit-circle-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2950-ahd-2004-14-the-ito-ward-9-4-surat-the-sarvodaya-sahakari-bank-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2769-ahd-2004-14-shri-pratapsinhji-r-vasava-baroda-the-income-tax-officer-ward-1-bharuch</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2776-ahd-2004-14-shri-pratapsinhji-r-vasava-baroda-the-income-tax-officer-ward-1-bharuch</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3208-ahd-2004-14-the-acit-sabarkantha-circle-himatnagar-the-s-k-dist-cent-co-op-bank-ltd-himatnagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2773-ahd-2004-14-shri-pratapsinhji-r-vasava-baroda-the-income-tax-officer-ward-1-bharuch</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2775-ahd-2004-14-shri-pratapsinhji-r-vasava-baroda-the-income-tax-officer-ward-1-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-806-ahd-1999-14-the-dcit-cerl-circle-7-1-ahmedabad-m-s-adci-dye-chem-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2930-ahd-2004-14-saral-software-solution-p-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2348-ahd-2002-14-m-s-vatika-silks-surat-the-ito-wd-2-6-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-ahd-1998-14-the-acit-inv-cir-1-2-surat-rekhaben-ranchodbhai-patel-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2814-ahd-1997-14-the-acit-circle-10-1-ahmedabad-m-s-mahendrapal-r-gandhi-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1035-ahd-2004-14-tripathy-ceramics-pvt-ltd-dist-gandhinagar-the-dy-cit-gandhinagar-circle-gandhinagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2134-ahd-1997-14-the-acit-inv-circle-2-baroda-m-s-hajimulla-mohmadali-mulla-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3210-ahd-1996-14-income-tax-department-glass-amp-plywood-centre-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-376-ahd-2003-14-the-ito-ward-3-4-ahmedabad-abad-peoples-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-584-ahd-1998-14-the-dcit-sr-3-ahmedabad-m-s-arvindbhai-kalyanbhai-amp-bros-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1620-ahd-1996-14-income-tax-department-sulekhram-amp-sons-steel-rolling-mills-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-612-ahd-1998-14-the-acit-co-cir-7-1-ahmedabad-vitramika-pharma-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1365-ahd-2001-14-the-ito-ward-2-3-baroda-m-s-memon-international-opticals-indu-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-746-ahd-2004-14-m-s-dharmen-marble-amp-stone-ahmedabad-the-income-tax-officer-ward-10-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2636-ahd-2004-14-shri-vikrambhai-harkhijbhai-mavani-surat-the-income-tax-officer-ward-9-3-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2892-ahd-2004-14-shri-rohitkumar-jayantilal-doshi-shah-surat-the-income-tax-officer-ward-3-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1670-ahd-2004-14-shri-maheshbhai-nanjibhai-patel-huf-surat-the-income-tax-officer-ward-9-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1500-ahd-2001-14-m-s-memon-international-optical-indus-baroda-the-ito-wd-2-3-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1962-ahd-2004-14-the-ito-ward-7-3-surat-shri-ajay-m-ganeshwala-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1357-ahd-2001-14-the-ito-ward-2-3-baroda-m-s-delux-opticals-inds-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1961-ahd-2004-14-the-ito-ward-7-3-surat-smt-kusumben-m-ganeshwala-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2105-ahd-1997-14-the-itowd10-4-ahmedabad-smt-bhavnaben-j-patel-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4613-ahd-1996-14-cellulose-products-ltd-ahmedabad-income-tax-department</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4611-ahd-1996-14-cellulose-products-ltd-ahmedabad-income-tax-department</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2824-ahd-2002-14-m-s-celllose-products-of-india-ltd-ahmedabad-the-i-t-o-co-cir-1-6-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3344-ahd-2004-14-the-ito-ward-4-gandhinagar-shree-lodra-nagrik-sahakari-bank-ltd-dist-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3700-ahd-1997-14-the-acit-circle-8-1-ahmedabad-m-s-plasticolor-corpn-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1006-ahd-2002-14-the-dcit-baroda-circle-1-baroda-baroda-banco-aluminimum-ltd-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-860-ahd-1998-14-the-acit-co-cir-7-1-ahmedabad-advert-lease-finand-activities-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-814-ahd-1999-14-the-acit-asstt-spl-range-2-baroda-m-s-banco-aluminium-ltd-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3247-ahd-1997-14-m-s-goyal-and-co-cons-p-ltd-ahmedabad-the-dcit-a-sp-r-i-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1549-ahd-1998-14-m-s-goyal-amp-co-construction-p-ltd-ahmedabad-dcit-sr-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3401-ahd-2004-14-shree-madhi-vibhag-khand-udyog-sahakari-mandali-ltd-dist-surat-the-addl-cit-tds-range-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3274-del-2001-14-addl-cit-spl-range-4-jersey-india-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1021-del-2002-14-avtar-singh-acit</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4376-del-2003-14-c-m-chadda-acit-cir-25-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1104-del-2002-14-sanjeev-khanna-dcit-inv-cir</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4333-del-2002-14-bhushan-steel-amp-stirps-ltd-acit-circle-2-1</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3501-del-2003-14-acit-cir-2-bhusan-steel-and-strips-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3195-del-2001-14-unipatch-rubber-ltd-addl-cit-special-range-20</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1255-del-2001-14-abhiman-holdings-pvt-ltd-ito-co-ward-i</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2488-del-2001-14-ito-ward-2-tele-necanique-amp-controls-india-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1112-del-2002-14-oversean-consturction-council-of-india-ddit-e-trust-circle</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4000-del-2004-14-finlay-corporation-ltd-ddit-international-taxation</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3999-del-2004-14-finlay-corporation-ltd-ddit-international-taxation</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-del-2002-14-jai-prakash-goel-ito</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2499-del-2001-14-addl-cit-special-range-pac-engineers-p</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-88-del-2002-14-classic-paper-convertors-p-ltd-dcit-3-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-53-del-2002-14-dcit-cen-cir-i-dd-gears-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1370-del-2001-14-kay-pee-inds-ltd-dcit-inv-circle-2-1</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-ind-2004-14-the-ito-1-2-bhopal-m-s-vindhyachal-drilling-corp-bhopal</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-528-ind-2003-14-the-ito-5-1-indore-m-s-classic-sound-amp-vision-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-157-ind-2004-14-the-ito-1-2-bhopal-m-s-vindhyachal-drilling-corp-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-204-ind-2004-14-the-ito-5-2-indore-m-s-dullichand-madholal-sethi-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-627-ind-2003-14-smt-dr-rita-sinde-ujjain-the-jcit-osd-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-519-ind-2004-14-the-ito-khargone-shri-g-r-patidar-khargone</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-518-ind-2004-14-the-ito-khargone-shri-g-r-patidar-khargone</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-107-ind-2004-14-the-acit-1-2-bhopal-smt-asharani-arora-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-817-ind-2004-14-the-dcit-cir-5-1-indore-m-s-chawla-estate-dev-p-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-595-ind-1999-14-the-dcit-cir-1-1-indore-m-s-jain-capsules-amp-chem-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-605-ind-2002-14-m-s-m-s-j-colonizing-amp-leasing-p-ltd-indore-the-dcit-asstt-s-r-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-751-ind-1998-14-m-s-chhaganlal-kishanlal-amp-co-burhanpur-the-dcit-asstt-s-r-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-24-ind-2003-14-the-ito-4-1-indore-smt-kiran-pamnani-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-443-ind-2004-14-the-ito-3-2-bhopal-smt-shenaz-bano-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-888-ind-2003-14-the-ito-dhar-shri-salesh-kumar-patel-pithampur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-saurashtra-cement-chemical-industries-ltd-193-1992</loc>
               <lastmod>2025-09-18T06:55:26.391Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/nava-bharat-ferro-alloys-limited-and-sagar-cements-limited-and-kakatiya-cement-sugar-industries-limited-and-sree-rayalaseema-alkalies-and-allied-chemicals-ltd-and-sree-rayalaseema-hi-strength-hypo-ltd-and-sri-vishnu-cement-limited-and-sirpur-mills-ltd-and-sree-rayalaseema-dutch-kassenbouw-limited-the-union-of-india-1478-of-2004</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-656-ahd-1998-14-the-dcit-sr-1-ahmedabad-rajesh-s-adani-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3302-ahd-2004-14-the-acit-patan-circle-patan-m-s-d-a-patel-unjha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3300-ahd-2004-14-the-ito-ahmedabad-ward-2-4-ahmedabad-the-madhupura-mercantile-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1778-ahd-1997-14-shri-arvind-k-shah-jamnagar-th-e-acit-inv-circle-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1350-ahd-2000-14-the-dcit-c-c-1-baroda-m-s-rubamin-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1312-ahd-2002-14-m-s-the-dahod-mercantila-coop-bank-ltd-dahod-the-ito-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1610-ahd-2001-14-m-s-the-dahod-mercantile-co-op-bank-ltd-dahod-the-ito-wd-2-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3925-ahd-2002-14-the-acit-circle-8-surat-m-s-hari-om-dyeing-amp-printing-mills-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3183-ahd-2002-14-the-dy-c-i-t-baroda-circle-1-baroda-m-s-alembic-chemicals-works-co-ltd-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1180-ahd-2004-14-m-s-trans-india-cinemas-ahmedabad-the-jt-cit-s-r-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-ahd-2003-14-smt-bharatbhai-m-rami-ahmedabad-the-deputy-cit-circle-2-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3318-ahd-1997-14-m-s-thakor-silk-factory-moti-chhipwad-surat-the-acit-cir-2-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2738-ahd-2004-14-m-s-shree-shiv-dal-industries-tal-anand-the-income-tax-officer-ward-4-anand</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4048-ahd-1996-14-arvindbhai-a-patel-anand-income-tax-department</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2681-ahd-2004-14-madhuben-p-anandjiwala-ahmedabad-the-income-tax-officer-ward-6-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3199-ahd-2004-14-m-s-kanchan-weaves-dist-surat-the-income-tax-officer-ward-6-2-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1257-ahd-2002-14-m-s-classic-indus-ltd-surat-the-jt-cit-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-572-ahd-1997-14-gaghaliya-jesabhai-devsibhai-jamnagar-the-i-t-o-wd-1-jamnagar</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3506-ahd-1997-14-the-dycit-asstt-sr-2-baroda-mahesh-enamelled-wires-ltd-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1661-ahd-2004-14-m-s-masma-weavers-pvt-ltd-surat-the-income-tax-officer-ward-1-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2150-ahd-2000-14-shri-sushilkumar-b-handa-ahmedabad-the-jt-cit-asstt-sr-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-306-ahd-1998-14-the-acit-co-cir-7-1-ahmedabad-annapurna-fibers-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3083-ahd-2004-14-shri-chandramohan-shukul-dist-baroda-the-acit-circle-4-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3087-ahd-2004-14-shri-chandramohan-shukul-dist-baroda-the-acit-circle-4-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2954-ahd-2004-14-the-ito-ward-10-4-ahmedabad-the-vijay-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2774-ahd-2004-14-shri-pratapsinhji-r-vasava-baroda-the-income-tax-officer-ward-1-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3084-ahd-2004-14-shri-chandramohan-shukul-dist-baroda-the-acit-circle-4-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2951-ahd-2004-14-the-ito-ward-7-4-surat-the-surat-mercantile-co-op-bank-ltd-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3718-ahd-1997-14-m-s-mahavir-cons-baroda-the-acit-cir-1-1-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1863-ahd-2004-14-m-s-shreeji-textiles-surat-the-income-tax-officer-ward-9-4-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2223-ahd-2004-14-shri-anish-b-shah-huf-surat-the-acit-circle-6-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-ahd-1998-14-chir-laxmi-financial-pvt-ltd-ahmedabad-acit-co-cir-7-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2338-ahd-2002-14-the-ito-ward-8-1-ahmedabad-m-s-sameer-theatre-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3724-ahd-1997-14-m-s-fairdeal-filaments-p-ltd-surat-the-dycit-a-sr-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-ahd-2003-14-the-ito-ward-3-4-ahmedabad-abad-peoples-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1916-ahd-2002-14-the-ito-ward-5-1-surat-smt-ambaben-k-pamnani-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1159-ahd-1999-14-shri-navinchandra-n-patel-borsad-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1071-ahd-1996-14-sulekhram-amp-sons-steel-rolling-mills-ahmedabad-income-tax-department</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-ahd-2001-14-shri-navinchandra-n-patel-borsad-the-acit-inv-cir-1-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4019-ahd-1992-14-ratilal-b-mali-surat-income-tax-department</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-ahd-1998-14-astha-plastics-pvt-ltd-ahmedabad-acit-co-cir-7-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-243-ahd-1997-14-shri-shah-parvin-m-baroda-the-a-c-i-t-cir-1-1-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1360-ahd-2001-14-the-ito-ward-2-3-baroda-m-s-delux-opticals-indus-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1499-ahd-2001-14-m-s-memon-international-optical-indus-baroda-the-ito-wd-2-3-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4330-ahd-2003-14-the-ito-t-d-s-gandhinagar-sarva-vidhyalaya-kelvani-mandal-gandhinagar</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3081-ahd-2004-14-shri-pradeep-rasiklal-shah-nadiad-the-income-tax-officer-ward-2-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2924-ahd-2004-14-the-ito-ward-3-3-dist-anand-indravadan-r-sadiwala-anand</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3422-ahd-2004-14-shri-premprakash-industries-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3420-ahd-2004-14-shri-premprakash-industries-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-214-ahd-2002-14-the-ito-ward-5-3-baroda-mr-haresh-p-khanchandani-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1205-ahd-2004-14-the-acit-circle-10-ahmedabad-smt-kanchanben-c-shah-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-745-ahd-2004-14-m-s-dharmen-marble-amp-stone-ahmedabad-the-income-tax-officer-ward-10-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3375-ahd-2004-14-the-ito-ward-5-bharuch-the-rajpipla-nagrik-sahkari-bank-ltd-dist-bharuch</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2798-ahd-1997-14-the-acit-circle-10-1-ahmedabad-m-s-mahendra-suting-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2155-ahd-1998-14-the-dcit-a-sr-1-ahmedabad-m-s-cellulose-products-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3970-ahd-1996-14-income-tax-department-cellulose-products-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3701-ahd-1997-14-the-acit-circle-8-1-ahmedabad-m-s-plasticolour-corpn-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2990-ahd-1996-14-income-tax-department-banco-alluminium-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-ahd-2002-14-the-dycit-circle-1-baroda-m-s-banco-aluminium-ltd-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2991-ahd-1996-14-income-tax-department-banco-alluminium-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1530-ahd-1997-14-m-s-a-p-s-star-industries-ltd-vadodara-the-dy-cit-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1598-ahd-2004-14-shri-anantbhai-gocindbhai-kalgude-surat-the-acit-cent-circle-1-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1457-ahd-2002-14-the-ito-ward-4-1-a-apos-bad-ahmedabad-goyal-amp-co-const-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4039-ahd-2002-14-the-ito-ward-1-bharuch-gausiya-enterprises-bombay</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-672-ahd-2002-14-shri-raju-kumar-a-agrawal-anand-the-ito-wd-1-anand</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3403-ahd-2004-14-m-s-bharat-bend-mfg-co-ahmedabad-the-income-tax-officer-ward-2-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3469-ahd-2003-14-shri-kantilal-l-chitroda-ahmedabad-the-dy-cit-circle-10-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3392-ahd-2004-14-the-ito-vapi-ward-1-vapi-shri-abdulbari-mohmaed-ayub-khan-vapi</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3657-del-2001-14-kiran-seth-charitable-trust-dit-exemp</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-del-2002-14-ddit-cir-1-2-japan-airlines-co-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-375-del-2000-14-ito-ward-16-7-gurmeet-singh-kohli</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3770-del-2001-14-dcit-circle-6-1-marvel-polymers-p-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4481-del-2004-14-narinder-pal-thukral-ito-ward-21-4</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-524-del-2002-14-dcit-circle-7-1-sarden-vikas-india-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3273-del-2001-14-addl-cit-spl-range-4-paramount-products-p-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3502-del-2003-14-acit-cir-2-bhusan-steel-and-strips-pvt-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3508-del-2001-14-ito-ward-19-1-ramesh-chand-gupta</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1536-del-2001-14-oswal-agro-mills-ltd-dcit-special-range-16</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2484-del-2001-14-ito-ward-2-tele-necaneque-amp-controls-india-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2486-del-2001-14-ito-ward-2-tele-necanique-amp-controls-india-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2485-del-2001-14-ito-ward-2-tele-necanique-amp-controls-india-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1583-del-2000-14-dcit-inv-cir-hotel-mehfl</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3137-del-2001-14-hyundai-electronics-indus-co-ltd-jcit-range-23</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3695-del-2001-14-anand-india-p-ltd-dcit-co-circle-2-1</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1136-del-2002-14-ito-thapar-concart-ltda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3765-del-2001-14-jcit-range-1-mansurpur-sugar-mills-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-del-2002-14-simbholi-sugar-mills-ltd-jcit-spl-range</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1220-del-2001-14-ito-coy-ward-1-2-shanti-capital-service-p-ltd</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1117-del-2002-14-escorts-ltd-dcit-cc-11-1</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1129-del-2002-14-bhusan-steel-amp-strips-ltd-jcit-spl-range-ii</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2514-del-2001-14-dcit-non-resident-circle-sheraton-international-inc</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-ind-2001-14-the-ito-ward-1-1-indore-shri-sardar-gurmit-singh-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-ind-2001-14-m-s-shakam-investments-p-ltd-indore-the-dcit-cir-1-1-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-ind-2001-14-the-ito-ward-1-1-indore-shri-sardar-gurmit-singh-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-694-ind-2003-14-shri-sikharchand-jain-biora-the-ito-wd-3-ujjain</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-ind-2000-14-the-ito-dewas-shri-jagdish-narani-balmukund-mahajan-soncatch</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-ind-2004-14-the-acit-1-1-bhopal-m-s-frontline-software-amp-services-ltd-bhopal</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-690-ind-1998-14-m-s-devi-ahilya-new-cloth-market-ltd-indore-the-acit-cir-1-1-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-626-ind-2003-14-smt-dr-rita-sinde-ujjain-the-jcit-osd-ujjain</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-820-ind-2003-14-m-s-nakoda-wire-industries-ratlam-the-ito-wd-1-ratlam</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-437-ind-2004-14-the-ito-dhar-shri-dr-ravindra-kanoongo-dhar</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-473-ind-2003-14-m-s-bhalla-enterprises-p-ltd-indore-the-dcit-cir-1-1-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-594-ind-1999-14-the-dcit-cir-1-1-indore-m-s-jain-capsules-amp-chem-ujjain</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-265-ind-2002-14-the-acit-3-1-bhopal-m-s-righil-elect-bhopal</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-ind-2003-14-the-ito-2-2-bhopal-m-s-auto-traders-bhopal</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-764-ind-2004-14-the-ito-2-3-indore-shri-govind-baweja-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-215-ind-2001-14-m-s-atlas-stamping-p-ltd-indore-the-acit-cir-2-1-indore</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-ind-2004-14-shri-s-s-pande-harda-the-dcit-khandwa</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sedco-forex-international-drill-inc-ors-commnr-of-income-tax-dehrudun-anr-3614-3618-2004</loc>
               <lastmod>2025-09-18T06:45:20.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mangalore-ganesh-beedi-works-the-commissioner-of-income-tax-mysore-and-anr-767-768-of-2005</loc>
               <lastmod>2025-09-18T06:47:01.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-janardhana-rao-joint-commissioner-of-income-tax-4232-2003</loc>
               <lastmod>2025-09-18T06:47:01.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-v-u-engineers-pvt-ltd-and-manjunatha-general-traders-and-sri-mahalakshmi-traders-and-snehit-enterprises-and-sri-tirumala-srinivasa-traders-and-sri-satyasai-baba-traders-and-pawan-enterprises-the-appellate-dy-commissioner-ct-hyderabad-rural-division-hyderabad-and-the-commercial-tax-officer-hydernagar-circle-balanagar-hyderabad-and-the-appellate-deputy-commissioner-c-t-kurnool-division-d-no-43-253-d8-sankalbagh-n-r-pet-kurnool-and-the-commercial-tax-officer-kadiri-anantapur-district-a-p-and-the-commercial-tax-officer-hindupur-anantapur-district-a-p-293-4649-4664-5038-5178-5267-6918-6932-6937-and-6982-of-2004</loc>
               <lastmod>2025-09-18T07:05:30.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nava-bharat-ferro-alloys-limited-and-sagar-cements-limited-and-kakatiya-cement-sugar-industries-limited-and-sree-rayalaseema-alkalies-and-allied-chemicals-ltd-and-sree-rayalaseema-hi-strength-hypo-ltd-and-sri-vishnu-cement-limited-and-sirpur-mills-ltd-and-sree-rayalaseema-dutch-kassenbouw-limited-the-union-of-india-1478-of-2004</loc>
               <lastmod>2025-09-18T07:00:30.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nava-bharat-ferro-alloys-limited-and-sagar-cements-limited-and-kakatiya-cement-sugar-industries-limited-and-sree-rayalaseema-alkalies-and-allied-chemicals-ltd-and-sree-rayalaseema-hi-strength-hypo-ltd-and-sri-vishnu-cement-limited-and-sirpur-mills-ltd-and-sree-rayalaseema-dutch-kassenbouw-limited-the-union-of-india-1478-of-2004</loc>
               <lastmod>2025-09-18T07:00:30.035Z</lastmod>
           </url>
         
   </urlset>
 