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               <loc>https://counselvise.com/direct-tax/judgements/ita-414-ahd-2000-14-the-j-c-i-t-asstt-s-r-8-ahmedabad-m-s-nirma-ind-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/petitioner-society-commissioner-of-income-tax-central-visakhapatnam-7641</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1133-ahd-2000-14-the-j-c-i-t-asstt-sr-3-ahmedabad-m-s-kaira-dist-co-op-milk-producers-union-ltd-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2128-ahd-1998-14-the-acit-cenrl-circle-2-1-ahmedabad-m-s-shree-ambica-flour-mills-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-930-ahd-1999-14-m-s-bayer-abs-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2097-ahd-2000-14-the-dcit-cocircle-7-3-ahmedabad-m-s-jayatma-spinners-now-rustom-spinners-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2553-ahd-2000-14-the-dcit-co-circle-7-6-ahmedabad-m-s-swjas-investment-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-421-ahd-2000-14-the-dcit-c0-circle-7-1-ahmedabad-m-s-bhagwati-flour-mills-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2228-ahd-2000-14-the-acit-circle-1-1-ahmedabad-m-s-prakash-steel-corpn-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1520-ahd-1999-14-the-d-c-it-anand-m-s-maganbhai-b-patel-amp-co-chikhodsa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2327-ahd-2000-14-the-jtcit-sr-i-ahmedabad-m-s-balkrishna-textiles-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2299-ahd-1999-14-the-dcit-central-circle-1-3-ahmedabad-m-s-rajpal-amp-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-ahd-2003-14-vepar-vikas-co-op-bank-ltd-baroda-the-ito-ward-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1322-ahd-1999-14-the-dcit-circle-10-1-ahmedabad-m-s-neha-international-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1123-ahd-1999-14-the-acit-asstt-spl-r-2-baroda-m-s-nima-engg-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-554-ahd-2000-14-the-dcit-c0-circle-7-1-ahmedabad-m-s-wizard-alument-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-736-ahd-1999-14-m-s-b-nanji-constructions-p-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4310-ahd-1995-14-the-acit-inv-circle-1-baroda-shri-pradeep-s-shah-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-583-ahd-2000-14-the-dcit-c0-circle-2-5-ahmedabad-m-s-mohit-marketing-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1444-ahd-1999-14-the-dcit-circle-1-valsad-m-s-narotamdas-harjivandas-co-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1921-ahd-2000-14-m-s-patson-transformers-p-ltd-ahmedabad-the-d-c-i-t-spl-range-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2385-ahd-1999-14-m-s-j-m-c-projects-india-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1468-ahd-2000-14-the-ito-ward-6-2-ahmedabad-smt-lalitaben-g-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1935-ahd-2001-14-the-dycit-baroda-circle-4-baroda-m-s-pramukh-oxygen-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2855-ahd-2004-14-the-ito-ward-5-4-baroda-the-sankheda-jetpur-pavi-taluka-ginning-pressing-amp-cotton-sale-co-op-so-ltd-dist-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1879-ahd-2005-14-shri-jayesh-eknath-soni-baroda-the-income-tax-officer-ward-5-3-range-5-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-957-ahd-1999-14-the-ito-ward-2-30-ahmedabad-shri-prashantkumar-jyatilal-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1598-ahd-2000-14-m-s-amrut-engg-co-visnagar-the-i-t-o-gandhinagar-wd-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1557-ahd-1996-14-income-tax-department-shri-lalitachandra-k-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1113-ahd-2000-14-shri-piyush-kumar-o-desai-ahmedabad-the-j-c-i-t-asstt-s-r-iii-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1868-ahd-1998-14-m-s-arivind-ind-estate-corporation-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1686-ahd-2000-14-m-s-calamba-pumps-p-ltd-ahmedabad-the-d-c-i-t-asstt-s-r-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-632-ahd-2000-14-shri-himanshu-k-shah-ahmedabad-the-i-t-o-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-338-ahd-2005-14-the-acit-central-circle-2-baroda-m-s-tiki-tar-industries-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1192-ahd-2004-14-shri-shakanbhai-motibhai-khant-lunawada-the-income-tax-officer-ward-2-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2026-ahd-2000-14-shri-prakash-textiles-guj-ltd-ahmedabad-the-dcit-sr-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2207-ahd-1999-14-m-s-rajpal-amp-co-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1818-ahd-2005-14-modern-terry-towels-ltd-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-411-ind-2004-14-shri-deepak-kumar-mannulal-garg-nayapura-the-ito-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-326-ind-2003-14-the-m-p-biz-farms-ltd-bhopal-the-ito-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-691-ind-2002-14-m-s-laxmi-pest-control-p-ltd-bhopal-the-acit-cir-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-739-ind-1998-14-the-dcit-asstt-s-r-2-indore-shri-sharad-kumar-sanghi-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-66-ind-2002-14-the-dcit-1-2-indore-m-s-vikram-trading-co-khachrod</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-162-ind-2005-14-m-s-dewas-soya-ltd-dewas-the-acit-cir-1-1-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-561-ind-2005-14-m-s-cash-surgical-indore-the-ito-4-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-689-ind-1998-14-shri-sharad-kumar-sanghi-indore-the-dcit-asstt-s-r-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1098-ind-2004-14-the-ito-shajapur-shri-jagdishchand-gupta-shajapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-520-ind-1999-14-the-dcit-cir-1-1-indore-m-s-choudhary-builders-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-220-ind-1997-14-the-acit-inv-cir-1-indore-shrii-ashok-bidasaria-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1691-ahd-1999-14-the-acit-asstt-spl-r-7-ahmedabad-ms-sanskrut-comfort-system-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1450-ahd-1999-14-the-acit-asstt-spl-r-3-baroda-m-s-raymon-glues-amp-chemicals-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-523-ind-2003-14-smt-chandrakanta-jain-sehore-the-ito-wd-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-372-ind-1998-14-m-s-benazir-chemicals-p-ltd-bhopal-the-acit-cir-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-305-ind-1998-14-the-acit-cir-1-bhopal-m-s-benazir-chemicals-p-ltd-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3-ind-2004-14-the-ito-mandsaur-m-s-bharat-construction-co-mandsaur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5130-del-2004-14-royal-airways-ltd-adit-int-taxation-circle-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1387-del-2004-14-acit-circle-i-the-ganga-kissan-sehkari-chini-mills-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4611-del-2002-14-acit-cir-1-ganga-kisan-sehkari-chini-mills-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3041-del-2004-14-acit-circle-v-r-s-foods-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2328-del-2004-14-bindal-fibres-p-ltd-acit-circle-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2175-del-2002-14-ito-wd-2-1-sita-kohli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2991-del-2000-14-addl-cit-spl-range-g-l-krishi-farm</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3766-del-2002-14-ito-ward-23-1-g-s-nanda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1041-del-2005-14-intra-chemicals-amp-drugs-pvt-ltd-ito-co-ward-11-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2992-del-2000-14-addl-cit-spl-range-shanti-agricultural-farm</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2994-del-2000-14-addl-cit-spl-range-vishal-agricultural-farm</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3919-del-2004-14-acit-circle-22-1-india-crafts</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1669-del-2003-14-samrat-rice-mills-acit-cir-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3450-del-2002-14-acit-circle-b-p-singh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-751-del-2003-14-acit-rajiv-jain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1585-del-2003-14-bala-ji-constructions-co-cit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4290-del-2004-14-manohar-lal-ito-ward-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4332-del-2003-14-ito-ward-1-2-deep-chand-amp-co</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2962-del-2002-14-dcit-circle-ii-alnoor-exports</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3033-del-2004-14-ito-ward-2-s-k-m-cones</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4394-del-2004-14-greenly-food-products-p-ltd-addl-cit-range-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-774-del-2005-14-arun-kumar-gupta-ito-ward-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3562-del-2004-14-jcit-range-2-dugdh-utpadak-sahkaari-sangh-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1777-del-2003-14-r-c-sharma-dcit-cir-15-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-348-ind-2005-14-m-s-biyani-traders-bhopal-the-acit-1-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-769-ind-2002-14-shri-gorishankar-bhagat-khandwa-the-acit-cir-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dy-commnr-of-income-tax-cochin-s-t-n-textile-ltd-4101</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-madhusudan-vegetable-products-co-ltd-139-1994</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-sandeep-construction-pvt-ltd-184-1994</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/gautam-harilal-gotecha-dcit-inv-cir-1-79-2005</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-65-ahd-1999-14-m-s-vipul-organisers-ahmedabad-the-i-t-o-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1284-ahd-1998-14-m-s-ramendra-j-parikh-ahmedabad-the-dcit-sr-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-919-ahd-2001-14-the-dycit-com-circle-3-2-surat-m-s-prakash-silk-mills-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-989-ahd-2005-14-shri-abbasali-gulamnabi-batti-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2168-ahd-1999-14-the-dy-c-i-t-inv-circle-6-1-ahmedabad-m-s-adinath-co0nstructions-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2011-ahd-2001-14-m-s-amit-alcohol-amp-cobondioxide-ltd-mumbai-the-jtcit-asstt-sr-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1064-ahd-1999-14-the-dcit-cerl-circle-7-1-ahmedabad-m-s-avantika-invesment-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1842-ahd-2000-14-m-s-prabhudas-kishoredas-tobacoo-products-p-ltd-ahmedabad-the-j-c-i-t-asstt-s-r-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-737-ahd-1999-14-m-s-amber-surat-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-744-ahd-1999-14-the-dcit-cerl-circle-2-baroda-m-s-anay-developers-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3056-ahd-1997-14-the-acit-co-circle-1-4-baroda-baroda-comm-corpn-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-746-ahd-1999-14-the-dcit-cerl-circle-2-baroda-m-s-anay-developers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1982-ahd-2005-14-the-acit-circle-9-surat-m-s-anand-exports-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2421-ahd-1999-14-the-acit-asstt-s-r-5-ahmedabad-m-s-s-c-chemicals-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1636-ahd-1999-14-the-dcit-central-circle-1-1-ahmedabad-m-s-pinnacle-finance-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1799-ahd-2005-14-the-addl-cit-s-k-range-himatnagar-m-s-navjivan-construction-co-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1309-ahd-2000-14-the-ito-tds-2-ahmedabad-m-s-gujarat-warehousing-corporations-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1311-ahd-2000-14-the-ito-tds-2-ahmedabad-m-s-gujarat-state-warehousing-corporations-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-765-ahd-1998-14-krishna-textiles-surat-dcit-sr-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3430-ahd-2004-14-smt-komal-ashok-shivnani-baroda-the-income-tax-offcer-ward-5-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1323-ahd-2000-14-m-s-shantinagar-industries-idar-the-i-t-owd-2-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1904-ahd-2005-14-the-acit-circle-8-ahmedabad-shilp-gravures-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1765-ahd-2005-14-shri-pravinkumar-valjibhai-parmar-dist-panchmahal-the-income-tax-officer-ward-1-godhra</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2689-ahd-2000-14-m-s-labh-builders-p-ltd-ahmedabad-the-dy-cit-cent-cir-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1767-ahd-2005-14-shri-pravinkumar-valjibhai-parmar-dist-panchmahal-the-income-tax-officer-ward-1-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1926-ahd-2005-14-shri-amarsinhbhai-zinabhai-chaudhri-surat-the-income-tax-officer-ward-9-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1312-ahd-2000-14-the-ito-tds-2-ahmedabad-m-s-gujarat-state-warehousing-corporations-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5125-del-2004-14-royal-airways-ltd-adit-int-taxation-circle-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5127-del-2004-14-royal-airways-ltd-adit-int-taxation-circle-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5126-del-2004-14-royal-airways-ltd-adit-int-taxation-circle-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5128-del-2004-14-royal-airways-ltd-adit-int-taxation-circle-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5132-del-2004-14-royal-airways-ltd-adit-int-taxation-circle-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1603-del-2002-14-acit-b-l-pasi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1873-del-2003-14-development-services-international-trust-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2939-del-2002-14-ito-ward-2-1-naresh-kumar-sharma</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1287-del-2003-14-acit-circle-ii-jain-colonizers-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2514-del-2002-14-acit-central-circle-j-sons-engineering-corporation-india</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2941-del-2002-14-dcit-circle-sajan-kumar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2631-del-2005-14-m-r-oil-mills-p-ltd-acit-cir-ii</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3000-del-2000-14-addl-cit-spl-range-giri-rajji-krishi-farm</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3438-del-2002-14-ito-ward-23-1-amrit-pal-nanda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2999-del-2000-14-addl-cit-spl-range-smita-krishi-farm</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2996-del-2000-14-addl-cit-spl-range-bansal-krishi-farm</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1233-del-2005-14-diwakar-engineers-ltd-ito-ward-10-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3001-del-2000-14-addl-cit-spl-range-d-r-krishi-farm</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2826-del-2003-14-acit-circle-2-bhagirathi-iron-amp-steels-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1874-del-2005-14-g-r-singh-addl-cit-range-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5546-del-2003-14-bindhas-duplimate-acit-cir-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2430-del-2002-14-parbha-mishra-acit-circle-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4721-del-2002-14-acit-cir-ii-electric-india-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4488-del-2002-14-acit-circle-ii-dewan-tyres-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2744-del-2003-14-dcit-cir-arjun-cold-storage</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-474-del-2004-14-modi-olivetti-ltd-jcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4983-del-2002-14-acit-parsanta-steel-pipe-industries-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3995-del-2002-14-ito-ward-2-3-sheetal-agarwal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3827-del-2003-14-ormi-textiles-dcit-spl-range-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1965-del-2004-14-savita-gupta-cit-a-aaykar-bhawan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2318-del-2005-14-radhey-lal-garg-ito-ward-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3318-del-2003-14-acit-circle-i-dugdh-utpadak-sahakari-sang-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2745-del-2003-14-acit-cir-i-brinda-arerja</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-776-del-2005-14-arun-kumar-gupta-ito-ward-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1315-del-2005-14-elkay-telelinks-ltd-dcit-circle-11-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-440-ind-2005-14-smt-goresh-kumari-gupta-bhopal-the-ito-1-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-275-ind-2002-14-m-s-bravezir-chemic-p-ltd-bhopal-the-acit-cir-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-439-ind-2003-14-m-s-manohar-builders-amp-promtors-bhopal-the-ito-wd-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-357-ind-1999-14-the-jcit-asstt-s-r-2-indore-m-s-tirupati-starch-amp-chemicals-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-577-ind-2004-14-m-s-shri-jiwaji-club-shajapur-the-ito-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-875-ind-1998-14-the-ito-ward-3-bhopal-m-s-kochar-plyboards-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-808-ind-1998-14-m-s-premier-industries-india-ltd-indore-the-dcit-asstt-s-r-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-635-ind-2004-14-dr-smt-kusumsingh-indore-the-acit-3-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-781-ind-2004-14-shri-ajay-chaturvedi-indore-the-dcit-cir-1-3-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-412-ind-2004-14-shri-deepak-kumar-mannulal-garg-nayapura-the-ito-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-401-ind-1999-14-the-acit-inv-cir-2-bhopal-smt-shamim-begum-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-442-ind-1999-14-the-jila-sahakari-kendriya-bank-dewas-the-acit-cir-1-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-325-ind-1999-14-m-s-vindhya-soya-ltd-hoshangabad-the-dcit-asstt-s-r-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-613-ind-1999-14-the-dcit-a-s-r-bhopal-the-m-p-state-electronics-dev-corpn-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-766-ind-1999-14-m-s-dewas-tanneries-dewas-the-acit-asstt-cir-1-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-318-ind-2005-14-the-acit-3-1-bhopal-smt-vimla-khanna-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-321-ind-2005-14-the-acit-3-1-bhopal-smt-vimla-khanna-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-320-ind-2005-14-the-acit-3-1-bhopal-smt-vimla-khanna-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-498-ind-1999-14-the-dcit-inv-cir-1-indore-shri-dineshhchand-agrawal-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2558-ahd-2000-14-m-s-gujarat-telephones-cables-ltd-ahmedabad-the-jt-cit-sr-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2486-ahd-2000-14-the-dcit-cent-circle-1-baroda-m-s-rinki-petrochemical-ind-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1194-ahd-2005-14-shri-allarakhhabhai-i-vohra-dist-anand-the-income-tax-officer-ward-3-4-petlad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1242-ahd-2000-14-m-s-soma-textiles-amp-industries-ltd-ahmedabad-the-j-c-i-t-asstt-s-r-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-816-ahd-2002-14-m-s-the-surat-dist-co-op-milk-producers-union-ltd-surat-the-jtcit-sr-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1836-ahd-1999-14-the-acit-asstt-spl-r-8-ahmedabad-m-s-gokul-metaliers-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1902-ahd-2000-14-the-j-c-i-t-spl-range-7-ahmedabad-m-s-rajratna-metal-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1785-ahd-2000-14-the-j-c-i-t-spl-range-7-ahmedabad-m-s-devesh-metcast-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1793-ahd-2005-14-the-ito-ward-9-3-surat-m-s-maruti-textiles-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1898-ahd-2005-14-the-ito-ward-4-2-surat-m-s-shantinath-silk-mills-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-389-ahd-1999-14-m-s-abs-industries-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-320-ahd-2000-14-the-acit-asstt-s-r-2-ahmedabad-m-s-kanel-oil-and-exports-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-412-ahd-2000-14-the-j-c-i-t-asstt-s-r-8-ahmedabad-m-s-nirma-industrie-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1497-ahd-2000-14-the-ito-ward-2-3-mehsana-m-s-chaudhary-consturctions-co-visnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2738-ahd-2000-14-the-guj-state-co-op-bank-ltd-ahmedabad-the-jt-cit-asstt-sr-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-422-ahd-2000-14-the-dcit-c0-circle-7-1-ahmedabad-m-s-bhagwati-flour-mills-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-411-ahd-2000-14-the-j-c-i-t-asstt-s-r-8-ahmedabad-m-s-nirma-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1264-ahd-1999-14-m-s-ganpati-textiles-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2063-ahd-2000-14-m-s-devendrakumar-vrudavandas-ahmedabad-the-dcit-cent-cir-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2741-ahd-2000-14-the-guj-state-co-op-bank-ltd-ahmedabad-the-jt-cit-asstt-sr-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-325-ahd-2000-14-the-dcit-circle-6-1-ahmedabad-dr-miss-s-c-pandiaya-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2386-ahd-1999-14-m-s-c-s-p-amp-sons-ahmedabad-theasstt-ci-t-cir-8-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1233-ahd-2000-14-m-s-chaudhary-constructions-amp-co-visnagar-the-i-t-o-wd-3-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2742-ahd-2000-14-the-guj-state-co-op-bank-ltd-ahmedabad-the-jt-cit-asstt-sr-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2737-ahd-2000-14-the-guj-state-co-op-bank-ltd-ahmedabad-the-jt-cit-asstt-sr-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-473-ahd-2000-14-m-s-voltamp-transformers-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1579-ahd-2005-14-jagdish-processors-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1776-ahd-2005-14-sarabhai-management-corporation-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1578-ahd-2005-14-jagdish-processors-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-229-ahd-2001-14-the-dcit-circle-2-1-mehsana-m-s-the-mehsana-dist-co-op-milk-producers-union-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1482-ahd-2005-14-atcom-technologies-limited-mumbai-the-addl-cit-valsad-range-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1127-ahd-2005-14-m-s-devershi-drugs-ahmedabad-the-income-tax-officer-ward-10-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1936-ahd-2001-14-the-dycit-baroda-circle-4-baroda-m-s-pramukh-oxygen-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2341-ahd-2004-14-m-s-vira-associates-ahmedabad-the-ito-ward-2-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-803-ahd-1998-14-the-acit-cir-1-3-ahmedabad-shri-lalitchandra-k-shah-huf-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1245-ahd-2000-14-the-dcit-co-cir-7-2-ahmedabad-m-s-bijal-investment-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2299-ahd-2000-14-the-dcit-circle-1-1-gandhinagar-the-gandhinagar-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-839-ahd-2004-14-shri-lalitchandra-k-shah-ahmedabad-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-457-ahd-2005-14-gujarat-elecricity-board-valsad-the-addl-cit-tds-range-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1602-ahd-2000-14-m-s-amrut-engg-co-visnagar-the-i-t-o-gandhinagar-wd-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1613-ahd-1999-14-the-ito-ward-2-6-surat-m-s-gupta-dyeing-amp-printing-mills-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-958-ahd-1999-14-the-ito-ward-2-3-ahmedabad-shri-prashantkumar-jyantilal-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2206-ahd-1999-14-m-s-rajpal-amp-co-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1746-ahd-1999-14-the-acit-asstt-spl-r-1-ahmedabad-m-s-chokshi-traders-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2227-ahd-1999-14-the-acit-asstt-spl-r-9-ahmedabad-m-s-unipon-india-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-950-ahd-2005-14-atlas-dye-chem-industries-ahmedabad-the-acit-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2205-ahd-1999-14-m-s-rajpal-amp-co-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1191-ahd-2005-14-shri-rajeshbhai-keshavbhai-patel-surat-the-income-tax-officer-ward-2-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3872-ahd-1996-14-the-acit-inv-circle-1-baroda-shri-pradeep-s-shah-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-742-ahd-1999-14-m-s-ambalal-sarabhai-enterprise-ltd-baroda-the-d-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2068-ahd-2000-14-shri-navin-vadilal-shah-ahmedabad-the-jt-cit-sr-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-80-ahd-2000-14-m-s-associated-transmail-structures-ltd-baroda-the-a-c-i-t-ass-s-r-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1826-ahd-2005-14-m-s-shyam-jewellers-surat-the-income-tax-officer-ward-9-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1864-ahd-1999-14-the-dcit-central-circle-1-4-ahmedabad-m-s-usha-prestressed-sleeper-udhyog-peplod-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2772-ahd-2000-14-m-s-desai-builders-p-ltd-ahmedabad-the-dcit-co-cir-7-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2219-ahd-1999-14-m-s-akc-synthetics-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1780-ahd-2005-14-smt-champaben-v-padsala-surat-the-income-tax-officer-ward-8-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1536-ahd-2005-14-the-acit-baroda-circle-2-baroda-m-s-xerofile-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2751-ahd-2000-14-the-dcit-co-circle-7-1-ahmedabad-m-s-ashok-jewellers-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1828-ahd-1999-14-the-dcit-central-circle-7-2-ahmedabad-m-s-c-m-c-india-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-d-n-dosani-142-1994</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-nuthern-pvt-ltd-213-1994</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-president-of-income-tax-appellate-tribunal-shri-abdul-razack-1870-2005</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4138-ahd-2003-14-shri-shakanbhai-motibhai-khant-lunawada-the-income-tax-officer-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1803-ahd-2000-14-the-j-c-i-t-gandhinagar-spl-range-ahmedabad-m-s-gujarat-state-civil-suppliers-corporations-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1141-ahd-2005-14-shri-natverlal-motiram-kelawala-surat-the-income-tax-officer-ward-6-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1113-ahd-2005-14-the-ito-ahmedabad-ward-3-4-ahmedabad-m-s-sagar-chemical-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2574-ahd-1998-14-m-s-arcata-investment-p-ltd-ahmedabad-the-i-t-o-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1985-ahd-2005-14-the-ito-ward-5-2-surat-m-s-vatika-sarees-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2012-ahd-2001-14-m-s-amit-alcohol-amp-carbon-dioxide-ltd-mumbai-the-jtcit-asstt-sr-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2167-ahd-1999-14-the-dy-c-i-t-inv-cir-6-1-ahmedabad-m-s-adinath-constructions-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1975-ahd-1999-14-m-s-adinath-constuctions-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-659-ahd-2000-14-m-s-pro-leasing-amp-finance-ltd-baroda-the-d-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1562-ahd-1999-14-m-s-tash-investment-p-ltd-baroda-the-d-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2046-ahd-1999-14-shri-rajendra-v-shah-huf-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1984-ahd-2005-14-the-ito-ward-5-2-surat-m-s-vatika-silks-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1063-ahd-1999-14-the-dcit-cerl-circle-7-1-ahmedabad-m-s-avantika-invesment-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1360-ahd-2000-14-the-j-c-i-t-asstt-sr-9-ahmedabad-m-s-shalin-hotels-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2093-ahd-2000-14-m-s-gaylord-indus-ltd-ahmedabad-the-dcit-co-cir-7-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-270-ahd-1998-14-the-ito-ward-6-1-ahmedabad-m-s-purab-builder-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1039-ahd-2005-14-sumit-texturies-pvt-ltd-surat-the-commissioner-of-income-tax-appeal-iii-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1978-ahd-2005-14-the-acit-circle-9-surat-m-s-pankaj-diamond-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-258-ahd-1999-14-the-acit-asstt-spl-range-2-ahmedabad-m-s-madhur-food-products-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1778-ahd-2005-14-shri-dungarram-d-agarwal-ahmedabad-the-acit-cent-circle-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-283-ahd-1999-14-m-s-general-motor-india-ltd-halol-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1922-ahd-2005-14-the-ito-ward-8-3-ahmedabad-shreeji-metal-strips-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1614-ahd-2005-14-m-s-midwest-castech-ltd-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1974-ahd-2005-14-the-ito-ward-2-2-surat-shri-kamal-kumar-agarwal-huf-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1310-ahd-2000-14-the-ito-tds-2-ahmedabad-m-s-gujart-state-warehousign-corporations-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1764-ahd-2005-14-shri-pravinkumar-valjibhai-parmar-dist-panchmahal-the-income-tax-officer-ward-1-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1967-ahd-2005-14-smt-labhuben-batukbhai-desai-surat-the-income-tax-officer-ward-9-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1972-ahd-2005-14-abs-plastics-ltd-now-lanxess-abs-ltd-baroda-the-acit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2777-ahd-2000-14-m-s-dharnendra-garments-inds-p-ltd-ahmedabad-the-acit-centrel-circl-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1158-ahd-2005-14-shri-pramodkumar-mittal-surat-the-cit-iii-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4441-del-2000-14-jcit-special-range-dewan-rubber-industries-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3813-del-2003-14-acit-circle-i-ganga-kissan-sahkari-chini-mills-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2022-del-2002-14-chaudhary-traders-acit-cir-ii</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-279-del-2003-14-ito-prem-chand-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-813-del-2004-14-acit-circle-i-sukam-gravures-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-777-del-2004-14-acit-circle-deepak-scooters-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2998-del-2000-14-addl-cit-spl-range-bhawan-farm-house</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3002-del-2000-14-addl-cit-spl-range-kanpur-agricultural-farm</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2997-del-2000-14-addl-cit-spl-range-garg-krishi-farm</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4966-del-2003-14-karmik-estate-ito-ward-i-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1434-del-2004-14-acit-circle-2-seth-brothers</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3825-del-2003-14-asha-textile-ltd-acit-spsl-range-ii</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3826-del-2003-14-ormi-textiles-dcit-spl-range-ii</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2306-del-2005-14-satish-kumar-ito-ward-2-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3824-del-2003-14-asha-textile-ltd-acit-spsl-range-ii</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-814-del-2004-14-acit-circle-i-bavnala-steel-industries</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4686-del-2004-14-dcit-circle-1-geenley-food-product-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1454-del-2000-14-jcit-spl-range-arihant-steel-amp-alloys-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2319-del-2005-14-radhey-lal-garg-addl-cit-hardwar-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4408-del-2004-14-surender-singh-ito-ward-2-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2554-del-2002-14-waqf-alal-anlad-dcit-circle-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3439-del-2003-14-ito-ward-i-wardhman-khandsari-udyog</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1840-del-2004-14-vijay-pal-singh-jcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5368-del-2003-14-acit-circle-bharat-humunological-amp-biologicals-corp</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-539-del-2002-14-dcit-cc-11-raunaq-intl-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2080-del-2002-14-usha-martin-banners-ltd-dcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-617-ind-2004-14-m-s-esquire-buildersv-dev-bhopal-the-ito-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-301-ahd-1999-14-m-s-ghanshyam-estate-corp-borsad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-932-ahd-1999-14-m-s-bayer-abs-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1496-ahd-2000-14-the-ito-ward-2-3-mehsana-m-s-chaudhary-constructiuons-co-visnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1411-ahd-2005-14-the-ito-ward-2-patan-m-s-m-r-builders-unjha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1483-ahd-2005-14-atcom-technologies-limited-mumbai-the-addl-cit-valsad-range-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3610-ahd-2004-14-m-s-b-indravadavadan-amp-co-surat-the-income-tax-officer-ward-6-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1995-ahd-2005-14-the-ito-tds-1-ahmedabad-bhagat-marketing-corporation-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1883-ahd-1997-14-the-acit-cent-cir-1-3-ahmedabad-shri-l-k-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-154-ahd-2005-14-shri-prahladbhai-manibhai-patel-anand-the-income-tax-officer-ward-4-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-689-ahd-2005-14-the-ito-ward-5-4-baroda-m-s-iqbalhussain-amp-co-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-852-ahd-1998-14-shri-lalitchandra-k-shah-ahmedabad-the-acit-cir-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-424-ahd-1998-14-m-s-inox-india-ltd-baroda-dcit-asstt-spl-r-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1193-ahd-2005-14-the-dcit-tds-range-ahmedabad-gujarat-state-financial-corporation-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1788-ahd-2003-14-vepar-vikas-co-op-bank-ltd-baroda-the-ito-ward-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1342-ahd-1999-14-m-s-star-builders-valsad-the-a-c-i-t-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1139-ahd-2000-14-the-dcit-cen-circle-2-1-mehsana-m-s-mehsana-dist-co-op-milk-producers-union-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1732-ahd-1999-14-the-acit-asstt-spl-r-3-baroda-s-subramamiyam-amp-co-panchmahal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2228-ahd-1999-14-the-acit-asstt-spl-r-9-ahmedabad-m-s-unipon-india-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-514-ahd-1999-14-shri-dilip-kumar-i-nanvani-nadiad-the-i-t-o-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4309-ahd-1995-14-the-acit-inv-circle-1-baroda-shri-pradeep-s-shah-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-348-ahd-2000-14-the-dcit-c0-circle-2-2-ahmedabad-m-s-lily-enterprise-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-515-ahd-1999-14-m-s-manoj-i-nanvani-nadiad-the-i-t-o-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4308-ahd-1995-14-the-acit-inv-circle-1-baroda-shri-pradeep-s-shah-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1718-ahd-1999-14-the-hari-krupa-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-366-ahd-1999-14-m-s-paramount-technologies-ltd-baroda-the-d-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1869-ahd-2000-14-the-j-c-i-t-spl-range-1-ahmedabad-m-s-cadmach-machinery-co-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-544-ahd-2000-14-m-s-crown-steel-co-ahmedabad-the-jcit-asst-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1819-ahd-2000-14-the-j-c-i-t-asstt-sr-8-ahmedabad-m-s-gujarat-apollo-euipments-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-576-ahd-2001-14-the-dcit-co-circle-3-2-surat-m-s-surat-philtex-rayon-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-546-ahd-2000-14-m-s-vijay-co-op-bank-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-702-ahd-2000-14-the-j-c-i-t-g-n-r-sr-ahmedabad-m-s-catholic-church-meghraj</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1859-ahd-2000-14-m-s-dev-securities-p-ltd-ahmedabad-the-a-c-i-t-inv-cir-7-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1662-ahd-2005-14-m-s-shriji-herbal-products-dist-sabarkantha-the-income-tax-officer-s-k-ward-2-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1962-ahd-2000-14-m-s-gujarat-cypromet-ltd-ahmedabad-the-j-c-i-t-asstt-s-r-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1519-ahd-2000-14-the-j-c-i-t-asstt-sr-2-ahmedabad-m-s-lubi-submarsible-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-356-ahd-1998-14-shri-chandrakant-k-gandhi-baroda-acit-cen-cir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1718-ahd-2004-14-the-ito-ward-1-2-surat-dhru-vehicles-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1802-ahd-2000-14-the-j-c-i-tgandhinagar-ahmedabad-m-s-gujarat-state-civil-supplier-corporations-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/prafull-m-patel-union-of-india-thr-secretary-17669</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-union-electric-corporation-212-1994</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-zippers-india-141-1994</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-jayendra-h-kharawala-193-1994</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-753-ahd-1999-14-the-ito-cos-ward-7-1-ahmedabad-m-s-adani-port-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-179-ahd-2000-14-the-ito-t-d-s-2-surat-m-s-accounts-officer-cash-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1149-ahd-2005-14-shri-pankaj-s-modi-ahmedabad-the-income-tax-officer-ward-11-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1814-ahd-2000-14-m-s-shree-dinesh-mills-ltd-baroda-the-d-c-i-t-cen-cir-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1148-ahd-2005-14-shri-pankaj-s-modi-huf-ahmedabad-the-income-tax-officer-ward-11-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2401-ahd-1998-14-the-acit-cir1-2-suart-m-s-la-tex-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-261-ahd-2001-14-the-dycit-circle-2-1-baroda-smt-kunvarben-harjibhai-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1058-ahd-1999-14-m-s-gujarat-industries-power-co-ltd-baroda-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1461-ahd-2000-14-shri-raju-v-mehta-bhavnagar-the-i-t-o-wd-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1913-ahd-2000-14-the-j-c-i-t-asstt-sr-1-baroda-m-s-avani-petrochem-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1969-ahd-1999-14-the-acit-asstt-spl-r-8-ahmedabad-gujarat-gas-co-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-978-ahd-1999-14-the-dcit-circle-2-4-ahmedabad-shri-hasmukh-v-nada-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1650-ahd-1998-14-m-s-alpha-project-services-p-ltd-baroda-the-acit-co-cir-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1012-ahd-1999-14-m-s-reliance-empolyes-co-op-costomers-credit-soc-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1177-ahd-1999-14-the-dcit-cerl-circle-2-2-ahmedabad-m-s-torrent-pharma-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3849-ahd-2004-14-m-s-swastik-sales-corporation-dist-baroda-the-income-tax-officer-ward-1-4-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-952-ahd-2000-14-shri-laxmi-bidi-trading-co-ahmedabad-the-d-c-i-t-c-c-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3850-ahd-2004-14-m-s-swastik-sales-corporation-dist-baroda-the-income-tax-officer-ward-1-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-931-ahd-1999-14-m-s-bayer-abs-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-715-ahd-1999-14-m-s-ahuja-metal-co-ahmedabad-the-i-t-o-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2193-ahd-1998-14-the-dcit-a-spl-8-ahmedabad-m-s-gujarat-machinery-mfgg-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1670-ahd-1999-14-the-acit-asstt-spl-r-2-baroda-m-s-prem-agency-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-708-ahd-1999-14-the-acit-asstt-spl-range-9-ahmedabad-the-sandesh-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1970-ahd-1999-14-the-acit-asstt-spl-r-8-ahmedabad-m-s-gobind-glass-amp-indus-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2740-ahd-2000-14-the-guj-state-co-op-bank-ltd-ahmedabad-the-jt-cit-asstt-sr-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1234-ahd-2000-14-m-s-chaudhary-constructions-amp-co-visnagar-the-i-t-o-wd-3-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1812-ahd-2005-14-m-s-matangi-industries-ahmedabad-the-acit-circle-6-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1791-ahd-2005-14-the-acit-central-circle-1-surat-m-s-lancer-army-school-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3930-ahd-2002-14-the-acit-circle-8-ahmedabad-suneel-techno-chem-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1580-ahd-2005-14-jagdish-processors-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2056-ahd-1999-14-m-s-gujarat-oil-seeds-growers-federations-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-162-ahd-2000-14-m-s-manju-intermediates-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2692-ahd-2000-14-m-s-shanta-sizewell-p-ltd-surat-the-jtcit-sr-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1603-ahd-2000-14-m-s-amrut-engg-co-visnagar-the-i-t-o-gandhinagar-wd-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-769-ahd-2000-14-the-j-c-i-t-asstt-s-r-8-ahmedabad-m-s-guru-finance-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-802-ahd-1998-14-the-acit-cir-1-3-ahmedabad-shri-lalitchandra-k-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1800-ahd-2001-14-m-s-rajvee-synthetics-p-ltd-surat-the-dycit-com-cir-3-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-959-ahd-1999-14-the-ito-ward-2-3-ahmedabad-shri-prashant-kumar-jyantilal-shah-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1877-ahd-2005-14-the-ito-tds-osd-2-ahmedabad-s-j-amp-s-p-family-trust-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2283-ahd-2004-14-m-s-hari-om-silk-mills-surat-the-acit-cent-circle-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1519-ahd-1999-14-the-dcit-circle-1-anand-m-s-maganbhai-b-patel-amp-co-chikhodsa</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5886-ahd-1994-14-the-acit-inv-cir-1-baroda-shri-pradeep-s-shah-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2743-ahd-2000-14-shri-pramodkumar-p-jain-ahmedabad-the-ito-wd-2-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1750-ahd-1999-14-the-dcit-central-circle-3-baroda-shri-jagdish-l-mehta-inds-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-793-ahd-1999-14-the-voltamp-transformers-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4405-ahd-1996-14-piyush-shah-ahmedabad-the-dcit-s-r-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3251-ahd-2003-14-shri-gendalal-p-somani-baroda-the-dy-cit-cent-cir-3-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2401-ahd-2000-14-the-jt-cit-sr-2-ahmedabad-m-s-vivek-dyechem-indus-p-ltd-now-known-as-metrochem-inds-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-670-ahd-1998-14-the-acit-cen-cir-3-baroda-shreyas-equipments-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1224-ahd-2000-14-the-j-c-i-t-asstt-sr-3-ahmedabad-m-s-chandrakant-kalyanbhai-amp-brothers-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3252-ahd-2003-14-shri-govindlal-g-somani-baroda-the-acit-cent-circle-3-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1884-ahd-2005-14-the-ito-ward-5-4-baroda-the-karjan-nagrik-sahakari-bank-ltd-dist-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1674-ahd-1998-14-the-dcit-sr-2-ahmedabad-m-s-pawankumar-vijaykumar-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-582-ahd-2000-14-the-dcit-c0-circle-2-2-ahmedabad-m-s-abhinav-mercantile-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1352-ahd-1999-14-the-dcit-cerl-circle-7-4-ahmedabad-m-s-mahavir-impex-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3501-ahd-2003-14-shri-shakanbhai-motibhai-khant-lunawada-the-income-tax-officer-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1534-ahd-2000-14-m-s-girish-travels-amp-couriers-ltd-ahmedabad-the-j-c-i-t-asstt-s-r-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1269-ahd-1999-14-m-s-noble-cloth-store-bharuch-the-i-t-o-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2013-ahd-1999-14-the-acit-asstt-spl-r-8-ahmedabad-m-s-parijat-infasturictre-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1981-ahd-2005-14-the-acit-circle-9-surat-m-s-mani-exports-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-635-ahd-1999-14-the-ito-ward-6-2-ahmedabad-m-s-a-one-constructions-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-523-ahd-1999-14-the-dcit-circle-10-1-ahmedabad-m-s-jaswantsingh-amp-sons-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2408-ahd-1999-14-the-dcit-central-circle-7-1-ahmedabad-m-s-aditya-polymers-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1030-ahd-2000-14-m-s-hydraulic-engg-corporations-ahmedabad-the-d-c-i-t-cir-3-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1777-ahd-2005-14-rasranjan-food-products-pvt-ltd-ahmedabad-the-acit-cent-circle-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4254-ahd-2003-14-shri-shivajirao-r-chavan-ahmedabad-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1404-ahd-2000-14-m-s-dharmendra-garments-industries-p-ltd-ahmedabad-the-a-c-i-t-cencir-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-686-ahd-1999-14-the-acit-asstt-spl-range-8-ahmedabad-m-s-gujarat-machinery-mfgg-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1770-ahd-2005-14-shri-asif-abdulkarim-bidiwala-surat-the-acit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1426-ahd-2000-14-the-dcitcir-2-1-mehsana-m-s-the-gozaria-nagrik-sahkari-bank-ltd-gozaria</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-767-ahd-1998-14-krishna-textiles-surat-dcit-sr-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1417-del-2003-14-singhal-papers-ltd-jcit-spl-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2327-del-2004-14-k-k-steels-ltd-dcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3812-del-2003-14-acit-circle-i-ganga-kissan-sahkari-chini-mills-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2993-del-2000-14-addl-cit-spl-range-vijay-agricultural-farm</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2995-del-2000-14-addl-cit-spl-range-kanpur-agricultural-farm</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3042-del-2004-14-acit-circle-2-modi-oliveti-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1501-del-2005-14-ito-ward-2-4-neelam-sharma</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-240-del-2004-14-acit-circle-2-modi-olivetti-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-752-del-2003-14-acit-rajeev-jain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-482-ind-2005-14-sh-balkrishna-shankarlal-sugandhi-indore-the-ito-wd-2-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-398-ind-1999-14-the-m-p-state-electonics-dev-corpn-bhopal-the-jcit-asstt-s-r-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-767-ind-2002-14-shri-gorishankar-bhagat-khandwa-the-acit-cir-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-c-d-r-laxmidevi-140-1994</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/heh-the-nizam-s-jewellery-trust-heh-the-nizam-s-supplemental-jewellery-trust-rep-by-its-trustee-mr-m-a-hadi-asst-commissioner-of-income-u2013-tax-circle-1-3-ayakar-bhavan-basheerbagh-hyderabad-and-others-24448</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sedco-forex-international-drilling-inc-as-agent-of-its-employee-mr-nick-divkovic-the-commissioner-of-income-tax-dehradun-and-the-assistant-commissioner-of-income-tax-special-range-dehradun-92-2004</loc>
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