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               <loc>https://counselvise.com/direct-tax/judgements/ita-107-ahd-2003-14-m-s-veer-te-xtiles-surat-the-ito-ward-5-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-784-ahd-1999-14-the-acit-asstt-spl-range-1-ahmedabad-m-s-cadila-antibiotic-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2209-ahd-1999-14-m-s-mardia-copper-industries-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2754-ahd-2004-14-m-s-alembic-industries-ahmedabad-the-income-tax-officer-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3076-ahd-2004-14-m-s-janta-polymers-daman-the-income-tax-officer-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2723-ahd-2004-14-m-s-vencer-paper-converters-ahmedabad-the-income-tax-officer-ward-3-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3061-ahd-2004-14-m-s-shivam-multiplast-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2722-ahd-2004-14-dharampal-k-kalani-prop-of-super-pack-ind-ahmedabad-the-income-tax-officer-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2847-ahd-2004-14-the-ito-ward-5-1-baroda-m-s-shiv-developers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3486-ahd-2004-14-prime-health-care-products-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3158-ahd-2004-14-m-s-print-rite-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-299-ahd-2005-14-cello-pens-amp-stationery-pvt-ltd-daman-the-acit-vapi-circle-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/murlidhar-lahorimal-commissioner-of-income-tax-225-1994</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/zakir-hussain-cit-udaipur-84-2002-82-2002</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-laxmi-cement-distributors-pvt-ltd-54-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-amarsinghji-mills-ltd-292-1994</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mr-garcia-fernando-through-m-s-foramer-france-and-mr-gonzalez-jean-through-m-s-foramer-france-and-mr-shell-jarry-through-m-s-foramer-france-and-mr-margarida-sebatien-through-m-s-foramer-france-and-mr-papke-robert-through-m-s-foramer-france-and-mr-van-heuveh-through-m-s-foramer-france-the-commissioner-of-income-tax-appeals-dehradun-and-the-income-tax-officer-special-ward-dehradun-78-of-2001</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1410-ahd-1999-14-the-acit-asstt-spl-r-1-ahmedabad-m-s-aryan-fin-fab-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-930-ahd-1989-14-income-tax-department-shri-karshanbhai-khodidas-patel-amp-others-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2020-ahd-2005-14-the-ito-tds-osd-1-tds-range-ahmedabad-troikaa-pharmaceuticals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-407-ahd-1988-14-income-tax-department-shri-minor-ranjit-pratapsingh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2444-ahd-2002-14-m-s-syp-agro-foods-ltd-ahmedabad-the-jtcit-asstt-sr-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-429-ahd-1998-14-m-s-aia-magotteaux-ltd-ahmedabad-dcit-spl-r-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1462-ahd-2000-14-m-s-aia-magotteeaux-ltd-ahmedabad-the-j-c-i-t-asstt-s-r-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-153-ahd-2003-14-the-asstt-cit-circle-1-valsad-valsad-sahakari-khand-udhyog-mandali-ltd-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1749-ahd-2000-14-the-j-c-i-t-asstt-sr-1-ahmedabad-m-s-calamac-pumps-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1030-ahd-1999-14-the-dcit-cerl-circle-7-6-ahmedabad-m-s-satelite-engg-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2231-ahd-1999-14-the-acit-asstt-spl-r-9-ahmedabad-m-s-vikashara-trading-amp-invesment-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-709-ahd-2000-14-the-j-c-i-t-asstt-s-r-1-ahmedabad-m-s-jyoti-exports-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1420-ahd-2000-14-m-s-scady-industries-ahmedabad-the-i-t-owd-3-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-939-ahd-2001-14-shri-deepakbhai-p-patel-ahmedabad-the-ito-wd-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-928-ahd-1989-14-income-tax-department-shri-udaykumar-k-baraiya-amp-others-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5431-ahd-1989-14-income-tax-department-shri-kailash-m-baraiya-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-227-ahd-1999-14-the-acit-circle-6-1-ahmedabad-m-s-gujarat-constructions-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-608-ahd-2002-14-m-s-oswal-indus-ahmedabad-the-acit-cir-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2934-ahd-2004-14-shree-maruti-courier-service-pvt-ltd-gandhinagar-the-acit-gnr-circle-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1934-ahd-2000-14-the-j-c-i-t-spl-range-9-ahmedabad-m-s-neptune-euipments-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2659-ahd-2000-14-the-jt-cit-sr-5-ahmedabad-m-s-shriji-developers-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1215-ahd-2001-14-m-s-shree-dadaji-synthetics-surat-the-dycit-cir-2-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2684-ahd-2000-14-the-dycit-com-circle-7-4-ahmedabad-m-s-kumarpal-kantilal-securities-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-117-ahd-2001-14-the-ito-ward-10-6-ahmedabad-m-s-maninagar-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3730-ahd-2004-14-vam-airtex-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1608-ahd-2005-14-arvind-products-ltd-in-the-matter-of-erst-arvind-polycot-ltd-ahmedabad-the-acit-ahmedabad-circle-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-393-ahd-2001-14-the-dcit-circle-10-1-ahmedabad-m-s-advance-impex-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-811-ahd-2003-14-the-ito-ward-11-3-ahmedabad-shri-prahlad-singh-budhsingh-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-861-ahd-2005-14-shri-maheshbhai-b-parekh-surat-the-income-tax-officer-ward-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2011-ahd-2005-14-the-ito-ward-1-patan-north-gujarat-the-ranuj-nagrik-sahkari-bank-ltd-patan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2012-ahd-2005-14-the-ito-ward-1-patan-north-gujarat-the-chanasma-commercial-co-op-bank-ltd-patan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1818-ahd-2000-14-the-j-c-i-t-sr-8-ahmedabad-shri-rajnikant-v-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1029-ahd-2000-14-m-s-surthak-securities-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-868-ahd-1998-14-the-dcit-sr-1-ahmedabad-aia-megattaux-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1043-ahd-2001-14-the-jtcit-sr-9-ahmedabad-m-s-torrent-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1531-ahd-1999-14-the-acit-asstt-spl-r-2-baroda-m-s-gujarat-electriccity-board-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-295-ahd-2000-14-m-s-gujarat-machinery-mfgg-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1019-ahd-2001-14-the-jtcit-asstt-sr-7-ahmedabad-m-s-sirhind-steel-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2128-ahd-2005-14-the-acit-bharuch-circle-bharuch-surat-bharuch-gramin-bank-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-449-ahd-1986-14-shri-vikram-mulsing-amp-others-income-tax-department</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2114-ahd-2005-14-the-ito-s-k-ward-3-himatnagar-m-s-g-h-vijapura-amp-co-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1046-ahd-2001-14-the-addl-cit-asstt-sr-1-ahmedabad-m-s-dutron-plastics-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-305-ahd-2005-14-m-s-panchratan-plastics-now-vardhman-industries-daman-the-income-tax-officer-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2695-ahd-2004-14-m-s-deep-jyoti-textile-mills-ahmedabad-the-income-tax-officer-ward-4-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-634-ahd-2003-14-smt-chandrakala-b-rathod-silvasa-the-ito-vapi-ward-1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-631-ahd-2003-14-smt-nirmala-j-rathod-silvasa-the-ito-vapi-ward-2-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-751-ahd-2003-14-m-s-anjana-silk-mills-surat-the-ito-ward-2-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-856-ahd-2000-14-the-j-c-i-t-asstt-sr-2-ahmedabad-m-s-arvind-iron-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-116-ahd-2001-14-the-ito-ward-10-6-ahmedabad-m-s-maninagar-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1894-ahd-2000-14-the-dcitco-cir-7-1-ahmedabad-m-s-aditiya-polymers-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1559-ahd-1995-14-bhagyodaya-builders-income-tax-department</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-476-ahd-1987-14-shri-mohanbhai-baraiya-osft-amp-others-income-tax-department</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2172-ahd-2000-14-the-jt-cit-sr-5-ahmedabad-m-s-pioneer-cons-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-477-ahd-1987-14-shri-mohanbhai-baraiya-osft-amp-others-income-tax-department</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2070-ahd-2000-14-m-s-hindustan-marblas-p-ltd-ahmedabad-the-acit-cir-7-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2106-ahd-2005-14-shri-nayankumar-j-shah-ahmedabad-the-income-tax-officer-ward-11-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1281-ahd-1999-14-the-acit-cent-circle-1-1-baroda-m-s-bee-bee-crown-amp-contaniers-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-598-ahd-2000-14-m-s-baroda-power-transmission-ltd-baroda-the-jcit-asst-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1688-ahd-2000-14-m-s-uday-m-shah-ahmedabad-the-a-c-i-t-inv-cir-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1822-ahd-2000-14-m-s-gujarat-state-co-op-bank-ltd-ahmedabad-the-d-c-i-t-asstt-s-r-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2208-del-2000-14-dcit-non-resident-cir-visa-international-service-association</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1063-del-2002-14-stir-pens-ltd-dcit-coy-circle-3-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2423-del-2001-14-lic-branch-ito-tds-ward-28-5</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1857-del-2002-14-dcit-phoenix-queries-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3673-del-2001-14-dcit-co-circle-2-1-bharat-hotels-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-476-ind-1999-14-the-ito-ward-3-bhopal-m-s-new-era-enterprises-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-683-ind-2005-14-m-s-g-d-a-janretar-ratlam-the-ito-wd-1-ratlam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-meerut-ongc-as-agent-of-m-s-okanagan-helicopters-ltd-422-2001</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sedco-forex-international-drilling-inc-as-agent-of-its-employee-mr-nick-divkovick-the-commissioner-of-income-tax-dehradun-and-the-assistant-commissioner-of-income-tax-special-range-dehradun-103</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-699-ind-2005-14-dr-virendra-singh-karl-huf-sujalpurmandi-the-ito-shajapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-710-ahd-2000-14-the-j-c-i-t-asstt-s-r-5-ahmedabad-shri-pankaj-t-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1811-ahd-1996-14-the-ito-ward-8-7-ahmedabad-shri-pramodbhai-kanjibhai-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-363-ahd-2003-14-m-s-in-situ-fab-engineering-services-navsari-the-asstt-cit-circle-1-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-464-ahd-2001-14-m-s-amratlal-amp-sons-ahmedabad-the-jtcit-asstt-sr-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2215-ahd-2000-14-m-s-amratlal-jamnadas-amp-co-ahmedabad-the-acit-cir-1-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2587-ahd-2000-14-the-dycit-inv-circle-1-1-ahmedabad-shri-prakash-c-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2585-ahd-2000-14-the-dycit-inv-circle-1-1-ahmedabad-shri-kaushik-c-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2584-ahd-2000-14-the-dycit-inv-circle-1-1-ahmedabad-shri-kaushik-c-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2136-ahd-2005-14-the-ito-ward-2-patan-the-siddhpur-nagrik-sahkari-bank-ltd-siddhapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2134-ahd-2005-14-the-ito-ward-2-patan-the-siddhpur-nagrik-sahkari-bank-ltd-siddhapur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3218-ahd-1995-14-income-tax-department-shri-ramjibhai-khodidas-patel-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-ahd-1998-14-the-dcit-asstt-sr-2-ahmedabad-m-s-marvel-agrex-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2378-ahd-1999-14-shri-prafulkumar-bhikhabhai-patel-deesa-the-income-tas-officer-wd-1-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-395-ahd-1998-14-m-s-marvel-agrex-ltd-indore-dcit-asstt-sr-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2858-ahd-1986-14-shri-vikram-mulsing-amp-others-income-tax-department</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2283-ahd-1998-14-the-dcit-a-central-circle-1-baroda-shri-adamji-f-chasamawala-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1721-ahd-1998-14-neptune-textile-mill-ltd-ahmedabad-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-319-ahd-1999-14-the-acit-spl-r-8-ahmedabad-m-s-pullen-pump-ind-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-525-ahd-2000-14-m-s-pack-in-products-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2445-ahd-2002-14-m-s-syp-agro-foods-ltd-ahmedabad-the-jtcit-asstt-sr-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1195-ahd-2001-14-m-s-pragati-sahakari-bank-ltd-baroda-the-ito-wd-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1778-ahd-2000-14-the-j-c-i-t-asstt-sr-1-ahmedabad-m-s-aia-magotras-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-156-ahd-2003-14-the-asstt-cit-circle-1-valsad-valsad-sahakari-khand-mandali-ltd-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-287-ahd-2000-14-m-s-valiant-chemicals-corporations-mumbai-the-a-c-i-t-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-378-ahd-2003-14-m-s-rajkumar-synthetics-mills-ltd-surat-the-deputy-cit-spl-ranage-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-659-ahd-2003-14-shri-madhubhai-p-patel-navsari-the-acit-circle-1-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-660-ahd-2003-14-the-acit-circle-1-navsari-shri-maganbhai-m-patel-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-661-ahd-2003-14-the-acit-circle-1-navsari-shri-maganbhai-m-patel-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-663-ahd-2003-14-the-acit-surat-shri-madhubhai-p-patel-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2008-ahd-1999-14-the-acit-asstt-spl-r-1-ahmedabad-m-s-devarson-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1521-ahd-2000-14-the-j-c-i-t-asstt-sr-2-ahmedabad-m-s-lubi-electricals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1307-ahd-2000-14-the-j-c-i-t-asstt-sr-ii-ahmedabad-m-s-d-chandrakant-amp-brothers-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2022-ahd-2000-14-m-s-unjha-nagrik-sahakari-bank-ltd-unjha-the-acit-cir-patan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-127-ahd-2001-14-the-jtcit-asstt-sr-2-ahmedabad-shri-rameshchandra-n-parikh-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-142-ahd-2000-14-shri-kantilal-chimanlal-maheshvairya-deesa-the-i-t-o-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-631-ahd-2000-14-m-s-ankush-stock-finance-ltd-ahmedabad-the-jcit-asst-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1904-ahd-2000-14-the-j-c-i-t-spl-range-7-ahmedabad-m-s-synpol-products-co-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-118-ahd-2001-14-the-ito-ward-10-6-ahmedabad-m-s-maninagar-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1951-ahd-2000-14-the-dcitco-cir-7-2-ahmedabad-m-s-citizen-amusement-organises-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-477-ahd-2001-14-the-dcit-co-circle-7-1-ahmedabad-m-s-accura-form-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2253-ahd-2004-14-vam-airtex-pvt-ltd-ahmedabad-the-income-tax-officer-war-8-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3512-ahd-2004-14-shri-patel-amit-kiritbhai-ahmedabad-the-income-tax-officer-ward-3-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3672-ahd-2004-14-shree-yogeshwar-marketing-ahmedabad-the-income-tax-officer-ward-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-865-ahd-2005-14-shri-kiranbhai-z-patel-surat-the-income-tax-officer-ward-7-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-864-ahd-2005-14-smt-anitaben-maheshbhai-parekh-surat-the-income-tax-officer-ward-7-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2243-ahd-1998-14-m-s-veer-platics-p-ltd-ahmedabad-thedy-c-i-t-asstt-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2213-ahd-2000-14-the-jt-cit-astt-sr-3-ahmedabad-m-s-tapsheel-enterprise-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-27-ahd-2000-14-the-acit-asstt-s-r-8-ahmedabad-m-s-idealsheet-metal-stamping-amp-processing-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2338-ahd-1998-14-the-ito-ward-2-2-baroda-m-s-bhatt-bros-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-508-ahd-2000-14-shri-avinash-g-munshi-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1712-ahd-2005-14-m-s-well-tuff-safety-glass-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-294-ahd-2000-14-m-s-gujarat-machinery-mfgg-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1666-ahd-2000-14-the-ito-ward-2-4-mehsana-m-s-marry-products-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-146-ahd-2005-14-jay-ram-enterprise-b-surat-the-income-tax-officer-ward-6-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2573-ahd-1998-14-m-s-audio-vision-suart-the-a-c-i-t-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1139-ahd-2005-14-m-s-trikamlal-hiralal-nadiad-the-income-tax-officer-ward-4-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2291-ahd-2000-14-the-acit-circle-1-1-patan-m-s-unjha-nagrik-sahakari-bank-ltd-unjha</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2105-ahd-1999-14-the-dcit-central-circle-2-2-ahmedabad-m-s-mardia-alloys-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1495-ahd-2005-14-m-s-shreyas-bakery-nadiad-the-income-tax-officer-ward-4-nadiad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-863-ahd-1989-14-income-tax-department-shri-jamnaben-u-baraiya-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2534-ahd-2000-14-the-addl-cit-sr-i-ahmedabad-m-s-ashima-syntex-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1768-ahd-2000-14-the-dcit-inv-cir-1-1-ahmedabad-shri-uday-m-shah-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5436-ahd-1989-14-income-tax-department-shri-mohanbhai-d-baraiya-amp-others-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-ahd-1999-14-m-s-gujarat-themis-biogns-ltd-vapi-the-a-c-i-t-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-223-ahd-2003-14-the-asstt-cit-circle-3-1-surat-the-surat-tennis-club-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1345-ahd-2001-14-m-s-patel-filters-ltd-now-known-as-hdo-process-amp-equipment-ltd-ahmedabad-the-jtcit-asstt-sr-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-221-ahd-2003-14-the-asstt-cit-circle-3-1-surat-the-surat-tennis-club-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-228-ahd-2003-14-the-asstt-cit-circle-3-1-surat-the-surat-tennis-club-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-227-ahd-2003-14-the-asstt-cit-circle-3-1-surat-the-surat-tennis-club-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-447-ahd-1986-14-shri-vikram-mulsing-amp-others-income-tax-department</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-226-ahd-2003-14-the-asstt-cit-circle-3-1-surat-the-surat-tennis-club-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-448-ahd-1986-14-shri-vikram-mulsing-amp-others-income-tax-department</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2229-ahd-1998-14-the-ito-ward-1-vapi-m-s-hotel-president-prince-restaurent-bhilad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-662-ahd-2003-14-the-ito-ward-4-2-surat-sushma-synthetics-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1690-ahd-2000-14-shri-uday-m-shah-ahmedabad-the-a-c-i-t-inv-cir-1-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2164-ahd-2000-14-m-s-deversons-indus-ltd-ahmedabad-the-jt-cit-sr-i-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1691-ahd-2000-14-shri-uday-m-shah-ahmedabad-the-a-c-i-t-inv-cir-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1454-ahd-2001-14-the-addl-cit-asstt-sr-1-baroda-m-s-ace-indus-baroda</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-446-ahd-1986-14-shri-vikram-mulsing-amp-others-income-tax-department</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1396-ahd-2000-14-m-s-lubi-electricals-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-929-ahd-1989-14-income-tax-department-shri-udaykumar-k-baraiya-amp-others-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-281-ahd-2000-14-the-acit-circle-2-4-ahmedabad-shri-hemant-a-zaveri-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2257-ahd-2004-14-vam-airtex-pvt-ltd-ahmedabad-the-income-tax-officer-war-8-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-773-ahd-2001-14-the-dycit-circle-8-3-ahmedabad-smt-mrudulaben-s-amin-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-668-ahd-2001-14-the-jtcit-asstt-sr-3-baroda-m-s-standard-radiators-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2258-ahd-2004-14-vam-airtex-pvt-ltd-ahmedabad-the-income-tax-officer-war-8-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-990-ahd-2001-14-m-s-brijlaxmi-leasing-amp-finance-ltd-baroda-the-acit-co-cir-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2068-ahd-2005-14-indian-oil-corporation-limited-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-863-ahd-2005-14-smt-anitaben-maheshbhai-parekh-surat-the-income-tax-officer-ward-7-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-650-ahd-2005-14-cosmic-drugs-amp-chemicals-pvt-ltd-baroda-the-acit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2135-ahd-2000-14-m-s-shakuntal-securities-p-ltd-ahmedabad-the-dcit-cir-2-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-628-ahd-2005-14-the-ito-ward-1-nadiad-the-kheda-dist-cent-co-op-bank-ltd-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-557-ahd-2000-14-the-acit-cir-8-2-ahmedabad-shri-avinash-g-munshi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2008-ahd-2005-14-the-ito-ward-1-patan-patan-nagrik-sahkari-bank-ltd-patan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2007-ahd-2005-14-the-ito-ward-1-patan-patan-nagrik-sahkari-bank-ltd-patan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2010-ahd-2005-14-the-ito-ward-1-patan-north-gujarat-the-ranuj-nagrik-sahkari-bank-ltd-patan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1669-ahd-1999-14-the-dcit-central-circle-1-1-ahmedabad-m-s-omkar-textile-mills-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-716-ahd-1998-14-aia-magotteaux-ltd-ahmedabad-dcit-sr-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1850-ahd-2005-14-m-s-somalal-mahashankar-contractor-tal-thasra-the-income-tax-officer-ward-3-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1-ahd-2000-14-m-s-chemet-chemicals-pltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2149-ahd-2000-14-the-dcit-circle-8-7-ahmedabad-smt-sharda-devi-s-gupta-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-25-ahd-1999-14-m-s-gujarat-synthwood-limited-valsad-the-a-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-603-ahd-1987-14-shri-mohanbhai-baraiya-osft-amp-others-income-tax-department</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1558-ahd-1995-14-bhagyodaya-builders-income-tax-department</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1557-ahd-1995-14-bhagyodaya-builders-income-tax-department</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-720-ahd-1999-14-the-dcit-central-circle-2-3-ahmedabad-m-s-ashima-syntex-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3667-ahd-1994-14-shri-kanubhai-n-amin-income-tax-department</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1893-ahd-2000-14-the-dcitco-cir-7-1-ahmedabad-m-s-aditiya-polymers-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-938-ahd-2000-14-m-s-vadilal-dairy-international-ltd-ahmedabad-the-j-c-i-tsr-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2277-ahd-1998-14-the-acit-spl-r-1-suart-m-s-akay-filtips-p-ltd-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-478-ahd-1987-14-shri-mohanbhai-baraiya-osft-amp-others-income-tax-department</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1452-ahd-2001-14-the-addl-cit-asstt-sr-1-baroda-m-s-ace-indus-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-795-ahd-2002-14-the-ito-ward-5-2-baroda-shri-kanubhai-n-amin-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-866-ahd-2003-14-m-s-harsh-texturisers-pvt-ltd-surat-the-ito-ward-1-2-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1173-ahd-1999-14-the-acit-asstt-spl-r-1-surat-m-s-gujarat-themis-biogen-ltd-vapi</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2108-ahd-2005-14-smt-sumati-r-chokshi-ahmedabad-the-acit-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-450-ahd-1986-14-shri-vikram-mulsing-amp-others-income-tax-department</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1764-ahd-2000-14-the-dcit-inv-cir-1-1-ahmedabad-shri-uday-m-shah-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1814-ahd-2003-14-india-polyspin-ltd-surat-the-deputy-cit-spl-range-2-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-810-ahd-2001-14-the-addl-cit-sr-i-ahmedabad-m-s-bayer-abs-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-196-ahd-2001-14-shri-shashikant-k-gandhi-baroda-the-dcit-cent-cir-1-baroda</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1591-ahd-1999-14-the-acit-asstt-spl-r-1-ahmedabad-m-s-aashini-lease-finance-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2755-ahd-2004-14-m-s-durga-polyflex-industries-ahmedabad-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1100-ahd-1998-14-the-acit-inv-cir-1-baroda-smt-varsha-j-patel-baroda</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1686-ahd-2004-14-m-s-vahid-paper-converters-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2105-ahd-2000-14-the-jtcit-asstt-sr-3-ahmedabad-m-s-vishnu-chemicals-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2730-ahd-2000-14-the-dycit-co-circle-7-1-ahmedabad-m-s-winpadk-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3099-ahd-2004-14-m-s-susmit-industries-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3413-ahd-2004-14-m-s-nikita-plast-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/mahalaxmi-motors-limited-the-deputy-commissioner-of-income-tax-circle-2-1-and-another-21625</loc>
               <lastmod>2025-09-18T07:05:30.825Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-u2013-gujarat-i-ahmedabad-bisleri-beverages-pvt-ltd-240-1994</loc>
               <lastmod>2025-09-18T06:55:26.388Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-prem-conductors-pvt-ltd-73-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-nathubhai-h-patel-298-1994</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-152-ahd-2003-14-the-asstt-cit-circle-1-valsad-valsad-sahakari-khand-udhyog-mandali-ltd-valsad</loc>
               <lastmod>2025-05-19T13:26:34.219Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1397-ahd-2000-14-m-s-lubi-electricals-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-1385-ahd-2000-14-m-s-asiatic-infrastuctures-amp-sheters-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-227-ahd-2001-14-the-ito-ward-2-7-ahmedabad-m-s-the-municipal-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2397-ahd-2000-14-the-ito-ward-2-4-ahmedabad-shri-ramesh-dayaram-huf-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2581-ahd-2000-14-the-jtcit-gnr-sr-ahmedabad-m-s-kalpataru-power-transmission-ltd-gandhinagar</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-16-ahd-2003-14-nemlakshmi-books-i-pvt-ltd-surat-the-acit-circle-1-1-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2583-ahd-2000-14-the-dycit-inv-circle-1-1-ahmedabad-shri-bharat-c-shah-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-907-ahd-2003-14-smt-daxaben-j-bhagat-navsari-the-acit-circle-1-navsari</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-775-ahd-2005-14-the-ito-ward-9-1-ahmedabad-shree-ambica-construction-co-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2138-ahd-2005-14-the-ito-ward-2-patan-the-marketyard-commercial-co-op-bank-ltd-unjha</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-318-ahd-1999-14-the-acit-spl-r-8-ahmedabad-m-s-pullen-pump-ind-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1788-ahd-1998-14-the-acit-ahmedabad-m-s-neptune-textile-miklls-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3418-ahd-2004-14-smt-kalawanti-lachhmandas-ahmedabad-the-income-tax-officer-ward-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1243-ahd-2000-14-m-s-genuine-marketing-ltd-ahmedabad-the-d-c-i-tco-cir-7-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1155-ahd-2000-14-shri-ashok-v-goenka-ahmedabad-the-d-c-i-tcir-10-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2032-ahd-2005-14-the-acit-b-k-circle-palanpur-shri-ganeshbhai-c-dekalia-palanpur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1948-ahd-2005-14-associated-transrail-structures-limited-baroda-the-dy-cit-circle-1-baroda</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-812-ahd-2003-14-the-ito-ward-10-4-ahmedabad-v-g-zala-o-s-f-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1145-ahd-2005-14-the-ito-ahmedabad-ward-1-1-ahmedabad-ambuja-sythetics-mills-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1476-ahd-2005-14-choice-aquaculture-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-154-ahd-2003-14-the-asstt-cit-circle-1-valsad-valsad-sahakari-khand-udhyog-mandali-ltd-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-159-ahd-2003-14-the-asstt-cit-circle-1-valsad-valsad-sahakari-khand-udhyog-mandali-ltd-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-636-ahd-2003-14-shri-harendra-c-rathod-silvasa-the-ito-vapi-ward-1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-635-ahd-2003-14-shri-harendra-c-rathod-silvasa-the-ito-vapi-ward-1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-689-ahd-2003-14-shri-maganbhai-m-patel-navsari-the-acit-circle-6-navsari</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1190-ahd-2000-14-the-dcit-cen-circle-7-1-ahmedabad-m-s-chinubhai-finance-amp-investment-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1520-ahd-2000-14-the-j-c-i-t-asstt-sr-2-ahmedabad-m-s-lubi-electricals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-88-ahd-2001-14-the-acit-inv-circle-2-1-surat-m-s-sumeet-indus-ltd-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-282-ahd-2000-14-the-acit-circle-2-4-ahmedabad-shri-hemant-a-zaveri-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1474-ahd-2000-14-the-ito-co-ward-7-3-ahmedabad-m-s-sahajanand-agencies-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-ahd-2001-14-m-s-gandhinagar-nagrik-co-op-bank-ltd-gandhinagar-the-dcit-gnr-cir-1-1-gandhinagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5363-ahd-1996-14-united-phosporous-ltd-vapi-the-dy-cit-s-r-1-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-ahd-2001-14-the-jt-cit-sr-3-ahmedabad-m-s-atlas-dyechem-indus-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-567-ahd-2001-14-the-addl-cit-sr-8-ahmedabad-shri-rakesh-k-patel-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1049-ahd-2001-14-shri-ahujaraj-jtdhanand-ahmedabad-the-ito-gnr-wd-2-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2255-ahd-2004-14-vam-airtex-pvt-ltd-ahmedabad-the-income-tax-officer-war-8-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-491-ahd-2001-14-the-addl-cit-sr-3-ahmedabad-m-s-shell-extruders-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1505-ahd-1986-14-shri-vikram-mulsing-amp-others-income-tax-department</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-616-ahd-1999-14-m-s-promact-platics-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1504-ahd-1986-14-shri-vikram-mulsing-amp-others-income-tax-department</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2006-ahd-2005-14-the-ito-ward-1-patan-patan-nagrik-sahkari-bank-ltd-patan</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1988-ahd-2005-14-m-s-sainik-transport-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-683-ahd-2004-14-the-ito-ward-13-1-ahmedabad-shri-dhirubhai-r-desai-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1989-ahd-2005-14-samir-plastic-indus-p-ltd-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2014-ahd-2005-14-the-ito-ward-1-patan-north-gujarat-the-chanasma-commercial-co-op-bank-ltd-patan</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2013-ahd-2005-14-the-ito-ward-1-patan-north-gujarat-the-chanasma-commercial-co-op-bank-ltd-patan</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2026-ahd-2005-14-shri-jayantilal-dahyabhai-thakkar-ahmedabad-the-income-tax-officer-ward-2-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2566-ahd-1998-14-shri-dilip-b-gandhi-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-ahd-2000-14-the-dcit-central-circle-2-1-mehsana-m-s-hindustan-constructions-visnagar</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1991-ahd-2000-14-the-jt-cit-sr-5-ahmedabad-m-s-khambhalta-family-trust-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-ahd-2004-14-m-s-balax-pvt-ltd-baroda-the-dy-cit-circle-1-baroda</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-ahd-2000-14-the-ito-cos-ward-2-5-ahmedabad-m-s-amrit-ice-amp-pulse-mills-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-ahd-1999-14-m-s-gujarat-synthwood-limited-valsad-the-a-c-i-t-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2203-ahd-2005-14-the-jt-cit-spl-range-40-mumbai-shriniketan-nadiad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1216-ahd-2001-14-m-s-shree-dadaji-synthetics-surat-the-dycit-cir-2-2-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-768-ahd-2000-14-m-s-gujarat-vita-pharma-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2427-ahd-2000-14-the-jtcit-asstt-sr-ii-ahmedabad-m-s-mohit-marketing-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2304-ahd-2000-14-m-s-banaskantha-dist-co-op-milk-producers-union-ltd-palanpur-the-jt-cit-gandhinagar-sr-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2832-ahd-1997-14-the-dcit-asstt-s-r-3-ahmedabad-varshaben-r-parikh-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-ahd-2001-14-m-s-mafatlal-vadilal-amp-co-ahmedabad-the-ito-wd-2-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-728-ahd-1999-14-m-s-ashima-syntex-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-929-ahd-1999-14-the-ito-ward-3-4-ahmedabad-shri-babulal-m-thakkar-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2446-ahd-2000-14-the-jt-cit-sr-1-ahmedabad-m-s-abir-chemicals-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1451-ahd-2001-14-the-addl-cit-asstt-sr-1-baroda-m-s-ace-indus-baroda</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1075-ahd-1999-14-m-s-interface-capital-market-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-796-ahd-2002-14-the-ito-ward-5-2-baroda-shri-kanubhai-n-amin-baroda</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3666-ahd-1994-14-shri-kanubhai-n-amin-income-tax-department</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2139-ahd-2000-14-m-s-pioneer-cons-co-ahmedabad-the-jt-cit-asstt-sr-5-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-ahd-1996-14-shri-kanubhai-c-amin-income-tax-department</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2574-ahd-2000-14-the-jtcit-gnr-sr-ahmedabad-m-s-gujarat-polyavx-elecronic-ltd-gandhinagar</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-ahd-2003-14-the-asstt-cit-circle-3-1-surat-the-surat-tennis-club-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1766-ahd-2000-14-the-dcit-inv-cir-1-1-ahmedabad-shri-uday-m-shah-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-ahd-2003-14-the-asstt-cit-circle-3-1-surat-the-surat-tennis-club-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-ahd-2003-14-gujarat-wire-and-steel-industries-navsari-the-deputy-cit-inv-circle-3-1-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-ahd-2003-14-the-asstt-cit-circle-3-1-surat-the-surat-tennis-club-surat</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-928-ahd-1999-14-the-ito-ward-3-4-ahmedabad-shri-bipin-babulal-thakkar-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2113-ahd-2005-14-the-ito-s-k-ward-3-himatnagar-shri-dr-mahendra-b-soni-himatnagar</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1689-ahd-2003-14-shree-saibaba-petrolium-ahmedabad-the-addl-cit-t-d-s-range-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-ahd-2001-14-the-jtcit-asstt-sr-3-baroda-shri-dinesh-mills-ltd-baroda</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2028-ahd-2005-14-the-acit-circle-8-ahmedabad-sirhind-steels-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2214-ahd-2004-14-m-s-cambridge-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-670-ahd-2001-14-the-jtcit-asstt-sr-3-baroda-m-s-southern-india-bidi-works-ltd-balwa</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2339-ahd-2000-14-the-jtcit-sr-i-ahmedabad-m-s-aashimi-lease-finance-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1337-ahd-1998-14-the-acit-co-circle-3-baroda-m-s-industrial-vendor-inc-pp-baroda</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2696-ahd-2004-14-m-s-patel-packaging-ahmedabad-the-income-tax-officer-ward-2-vapi</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3684-ahd-1997-14-the-acit-palanpur-circle-palanpur-shri-r-r-jain-palanpur</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2034-ahd-2005-14-the-acit-b-k-circle-palanpur-the-bhabhar-vibhag-nagrik-sahakari-bank-ltd-dist-banaskantha</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3910-ahd-2004-14-m-s-prime-health-care-products-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1602-del-2000-14-visa-international-services-association-california-dcit-non-resident-cir</loc>
               <lastmod>2024-10-09T16:11:02.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2209-del-2000-14-dcit-non-resident-cir-visa-international-service-association</loc>
               <lastmod>2024-10-09T16:11:02.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2128-del-2002-14-ito-ascent-courtments-p-ltd</loc>
               <lastmod>2024-10-09T16:11:02.707Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1619-del-2002-14-dhampur-envertors-ltd-jcit</loc>
               <lastmod>2024-10-09T16:11:02.707Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2044-del-2002-14-phonix-overseas-ltd-jcit-spl-range-27</loc>
               <lastmod>2024-10-09T16:11:02.707Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1223-del-2001-14-green-field-corp-ltd-jcit-special-range</loc>
               <lastmod>2024-10-09T16:11:02.707Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-del-2000-14-ito-i-t-w-1-andhra-association-delhi-regd</loc>
               <lastmod>2024-10-09T16:11:02.707Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2625-del-2004-14-parmod-kumar-dang-jcit-special-range-14</loc>
               <lastmod>2024-10-09T16:11:02.707Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-517-del-2002-14-coca-cola-india-inc-addl-cit</loc>
               <lastmod>2024-10-09T16:11:02.707Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1699-del-2000-14-ddit-turst-cir-ravi-om-charitable-trust</loc>
               <lastmod>2024-10-09T16:11:02.707Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-512-del-2002-14-bharat-bhushan-huf-addl-cit-spl-range</loc>
               <lastmod>2024-10-09T16:11:02.707Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4191-del-2001-14-kuber-dharmarth-sansthan-ddit-e-trust-circle-i</loc>
               <lastmod>2024-10-09T16:11:02.707Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-610-del-2003-14-acit-kichcha-sugar-co-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-633-del-2001-14-monlight-builders-development-ltd-dcit-cc-13</loc>
               <lastmod>2024-10-09T16:11:02.707Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-632-del-2001-14-monlight-builders-development-ltd-dcit-cc-13</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-ind-1997-14-m-s-jain-bidi-udyog-bhopal-the-dcit-asstt-s-r-bhopal</loc>
               <lastmod>2024-10-09T16:11:02.707Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-ind-2001-14-the-jcit-asstt-s-r-indore-shri-dr-j-n-pohawala-indore</loc>
               <lastmod>2024-10-09T16:11:02.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-649-ind-2003-14-m-s-basudev-ind-burhanpur-the-jcit-asstt-s-r-2-indore</loc>
               <lastmod>2024-10-09T16:11:02.707Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-714-ind-2005-14-m-s-kamal-seazing-mills-burhanpur-the-ito-burhanpur</loc>
               <lastmod>2024-10-09T16:11:02.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-654-ind-2005-14-sh-sayyed-mushraf-burahanpur-the-ito-burahanpur</loc>
               <lastmod>2024-10-09T16:11:02.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-697-ind-2005-14-dr-virendra-singh-karl-huf-sujalpurmandi-the-ito-shajapur</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-ind-2005-14-sh-gautam-jain-indore-the-ito-2-1-indore</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-128-ind-2002-14-the-jcit-1-1-indore-m-s-covrage-consultant-indore</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-ind-2004-14-m-s-gehlot-construction-co-indore-the-cit-1-indore</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-636-ind-2005-14-m-s-batreja-udyog-indore-the-ito-4-1-indore</loc>
               <lastmod>2025-04-15T12:35:17.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ketan-chemicals-276-1994</loc>
               <lastmod>2025-09-18T06:55:26.388Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-p-m-diesel-pvt-ltd-300-1994</loc>
               <lastmod>2025-09-18T06:55:26.388Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-laxmi-cement-distributors-pvt-ltd-54-1995</loc>
               <lastmod>2025-09-18T06:55:26.388Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-meerut-ongc-as-agent-of-viking-offshore-drilling-co-dehradun-416-2001</loc>
               <lastmod>2025-09-18T06:59:00.395Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-chaitanya-educational-committee-rep-by-president-sri-dr-b-satyanarayana-rao-the-commissioner-of-income-tax-central-circle-hyderabad-and-another-6753</loc>
               <lastmod>2025-12-25T09:15:15.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/andhra-pradesh-power-generation-corporation-ltd-the-assistant-commissioner-of-income-tax-circle-u2013-14-2-and-another-3900</loc>
               <lastmod>2025-12-25T10:15:33.663Z</lastmod>
           </url>
         
   </urlset>
 