<?xml version="1.0" encoding="UTF-8"?>
   <urlset xmlns="https://www.sitemaps.org/schemas/sitemap/0.9">
     
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1515-ahd-2000-14-m-s-amaratlal-jamanadas-amp-co-ahmedabad-the-a-c-i-t-cir-1-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1997-ahd-2002-14-m-s-krishna-packaging-vapi-the-ito-wd-1-vapi</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1191-ahd-2003-14-the-acit-circle-2-surat-the-surat-peoples-co-op-bank-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1037-ahd-2000-14-the-dcit-cir-6-1-ahmedabad-m-s-h-k-organiusers-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1532-ahd-2003-14-the-acit-circle-1-navsari-m-s-b-m-v-metal-inds-navsari</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-507-ahd-2003-14-the-surat-peoples-co-op-bank-ltd-surat-the-ito-ward-1-8-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-698-ahd-1995-14-m-s-kiran-corporation-surat-the-acit-circle-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2822-ahd-2003-14-the-ito-vapi-ward-4-daman-m-s-rachna-packaging-daman</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2767-ahd-2003-14-sonal-diamonds-pvt-ltd-surat-the-asstt-cit-circle-4-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2046-ahd-2003-14-the-ito-vapi-ward-2-vapi-m-s-prasad-chemicals-vapi</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1966-ahd-2003-14-smt-mamata-khokhan-viswas-silvasa-the-asstt-cit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3282-ahd-2003-14-shri-navinchandra-d-gandhi-navsari-the-income-tax-officer-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1570-ahd-2005-14-the-ito-ward-9-1-ahmedabad-m-s-shree-ganesh-builders-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2050-ahd-2003-14-the-ito-vapi-ward-1-vapi-ekta-tower-co-op-housing-soc-ltd-vapi</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2175-ahd-2005-14-the-ito-ward-8-2-ahmedabad-spinning-king-india-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2157-ahd-2005-14-m-s-unique-enterprise-baroda-the-income-tax-officer-ward-5-2-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1047-ahd-2001-14-the-jtcit-sr-ahmedabad-m-s-balaram-cement-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1583-ahd-2005-14-shri-mathurbhai-madhabhai-savani-surat-the-income-tax-officer-ward-8-3-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1684-ahd-2005-14-the-acit-circle-1-navsari-marfatia-agency-pvt-ltd-navsari</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2267-ahd-2000-14-the-jtcit-sr-8-ahmedabad-m-s-prabhudas-kishordas-tobacco-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2700-ahd-2002-14-m-s-p-babubhai-amp-co-ahmedabad-the-dy-cit-asstt-sr-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3500-ahd-1997-14-the-dycit-asstt-sr-3-baroda-m-s-rubamin-industry-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-766-ahd-2000-14-m-s-ankush-finstock-ltd-ahmedabad-the-jcit-asst-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1036-ahd-2003-14-the-acit-circle-1-navsari-virat-inds-ltd-navsari</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2053-ahd-2003-14-the-ito-ward-2-3-surat-m-s-pamish-textiles-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1675-ahd-1998-14-the-dcit-sr-2-surat-m-s-nagina-synthetics-p-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1754-ahd-1998-14-the-acit-cir-2-baroda-m-s-jeevan-product-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-942-ahd-1999-14-the-dcit-inv-cir1-baroda-shri-ramesh-s-rathi-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-565-ahd-2000-14-the-liberty-consult-amp-leasing-ltd-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-516-ahd-2001-14-shri-r-r-iyar-baroda-the-acit-cir-2-1-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-999-ahd-2001-14-m-s-frontline-transport-ltd-ahmedabad-the-jtcit-asstt-sr-9-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2189-ahd-2005-14-the-ito-ward-8-1-ahmedabad-toppan-plywood-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2162-ahd-2005-14-m-s-garrison-polysacks-pvt-ltd-dist-bharuch-the-acit-bharuch-circle-bharuch</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2390-ahd-1999-14-the-dy-c-i-t-circle-1-1-gandhinagar-the-modasa-road-transport-co-op-society-ltd-sabarkantha</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1137-ahd-2000-14-the-ito-co-ward-3-4-surat-m-s-b-g-jain-inv-p-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-813-ahd-1999-14-the-acit-asstt-spl-range-2-baroda-mipco-sciko-bearings-ltd-bharuch</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2064-ahd-1999-14-the-acit-gnr-sr-ahmedabad-m-s-diamines-amp-chemicals-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1136-ahd-2000-14-the-ito-co-ward-3-4-surat-m-s-b-g-jain-inv-p-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1601-ahd-2001-14-the-addl-cit-sr-3-ahmedabad-m-s-new-nandi-seeds-corpn-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2242-ahd-1999-14-the-acit-asstt-sr-1-baroda-m-s-associates-engineers-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2243-ahd-1999-14-the-acit-asstt-sr-1-baroda-m-s-associates-engineers-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-541-ahd-2000-14-m-s-kotel-properties-p-ltd-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2320-ahd-2005-14-the-ito-ward-1-patan-the-harij-nagrik-sahakari-bank-ltd-patan</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2276-ahd-2005-14-the-acit-mehsana-circle-mehsana-amrit-engineering-pvt-ltd-visnagar</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-ahd-2000-14-the-dcit-central-circle-2-1-mehsana-shri-mangalbhai-dayabhai-patel-vijapur</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2394-ahd-2000-14-the-incom-tam-officer-ward-2-5-ahmedabad-the-union-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-ahd-1999-14-shri-mukesh-rasiklal-darji-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-549-ahd-2000-14-the-dcit-c0-circle-1-1-ahmedabad-m-s-gujarat-foils-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2371-ahd-2000-14-smt-varshaben-b-chauhan-ahmedabad-the-dycit-cir-8-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-ahd-2000-14-the-j-c-i-t-asstt-s-r-5-ahmedabad-m-s-deepak-oil-mills-dhrangadhra</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2294-ahd-2002-14-shri-chandraulal-harchumal-ahmedabad-the-ito-wd-3-6-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3349-ahd-2002-14-the-ito-ward-1-anand-m-s-ita-sales-anand</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3440-ahd-2003-14-shri-govindbhai-laljibhai-patel-surat-the-acit-cent-cir-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3437-ahd-2003-14-shri-babubhai-laljibhai-patel-surat-the-acit-cent-cir-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-ahd-1999-14-the-acit-circle-2-3-ahmedabad-shri-mukesh-r-darji-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-232-ahd-2003-14-the-asstt-cit-circle-3-1-surat-m-s-liberty-associates-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3444-ahd-2003-14-shri-manubhai-samjibhai-patel-surat-the-acit-cent-cir-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2103-ahd-2005-14-late-vishvendra-b-panwar-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2126-ahd-2005-14-m-s-veer-packaging-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2122-ahd-2005-14-agrawal-neetu-pawanbhai-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4246-ahd-1994-14-the-acit-central-circle-2-baroda-vikram-plastics-halol</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1993-ahd-1998-14-m-s-vadilal-cone-co-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4247-ahd-1994-14-the-acit-central-circle-2-baroda-panorama-plastics-halol</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2319-ahd-1998-14-the-ito-ward-1-bharuch-m-s-jay-jalaram-gujarat-saw-mills-ankleshwar</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2510-ahd-1998-14-the-dcit-a-central-circle-7-3-ahmedabad-eagle-aircons-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2668-ahd-2000-14-shri-jaymin-a-patel-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2383-ahd-1999-14-the-acit-asstt-s-r-9-ahmedabad-m-s-gujarat-lease-finance-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1056-ahd-2000-14-shri-sudhir-jyantilal-shah-ahmedabad-the-j-c-i-t-asstt-sr-ii-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1055-ahd-2000-14-shri-sudhir-j-shah-ahmedabad-the-j-c-i-t-asstt-s-r-ii-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1962-ahd-1999-14-shri-pravinchandra-chimanlal-soni-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1550-ahd-2001-14-the-addl-cit-sr-1-ahmedabad-m-s-dishman-pharmaceuticals-amp-chemicals-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1054-ahd-2001-14-m-s-n-r-paper-amp-boards-ltd-vapi-the-jtcit-sr-2-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-155-ahd-2004-14-m-s-rashmikant-mahipatrai-amp-co-ahmedabad-the-dy-cit-circle-1-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-837-ahd-2003-14-the-acit-circle-1-valsad-maxima-systems-ltd-valsad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3396-ahd-2003-14-the-acit-central-cit-1-3-ahmedabad-the-winner-business-link-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2133-ahd-2005-14-m-s-sky-courier-international-ahmedabad-the-acit-circle-10-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2155-ahd-2005-14-shri-imtiyaz-suleman-mistry-mehsana-the-income-tax-officer-ward-1-mehsana</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-670-ahd-2003-14-the-ito-surat-dr-r-k-shelat-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2044-ahd-2005-14-gtcl-mobile-cum-technology-ltd-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2156-ahd-2005-14-shri-pannalal-s-shah-ahmedabad-the-income-tax-officer-ward-6-4-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1536-ahd-2003-14-the-ito-ward-3-navsari-m-s-mukund-chemi-engg-co-navsari</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3228-del-2001-14-jcit-spl-range-19-unitech-ltd</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2122-del-2002-14-dcit-ansal-properties-amp-industries-ltd</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4069-del-2003-14-kosuke-maruda-dcit-cir-46-1</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4067-del-2003-14-m-tomomi-trugawa-dcit-cir-46-1</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4073-del-2003-14-yakio-khikawa-dcit-cir-46-1</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2394-del-2000-14-dcit-cc-18-pragah-packagig-p-ltd</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2633-del-2002-14-dcit-circle-16-1-tourism-finance-corporation-of-india-ltd</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2612-del-2002-14-tourism-finance-of-india-ltd-jcit-spl-range-20</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-510-del-2002-14-ito-coy-ward-11-4-indebo-india-p-ltd</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2716-del-2000-14-coolainer-corporation-of-india-ltd-dcit-sr-14</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-bhailalbhai-mathurbhai-patel-281-1995</loc>
               <lastmod>2025-09-18T06:54:58.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iii-amba-impex-534-2005</loc>
               <lastmod>2025-09-18T06:54:58.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-jamnagar-jilla-sahakari-kharidvechan-sangh-ltd-58-1994</loc>
               <lastmod>2025-09-18T06:54:58.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-mr-j-e-mc-donald-the-commissioner-of-income-tax-dehradun-155</loc>
               <lastmod>2025-12-25T09:05:21.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-mr-harry-harker-the-commissioner-of-income-tax-dehradun-162-2004</loc>
               <lastmod>2025-12-25T09:05:23.264Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-rajeshwari-devi-the-assistant-commissioner-of-income-tax-circle-1-saharanpur-and-the-commissioner-of-income-tax-meerut-66-2003-129-2001</loc>
               <lastmod>2025-12-25T09:05:18.681Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hughes-services-far-east-pvt-ltd-as-agent-of-mr-murray-w-j-the-commissioner-of-income-tax-meerut-296-2001</loc>
               <lastmod>2025-12-25T09:05:21.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-mr-failkner-albert-the-commissioner-of-income-tax-dehradun-146</loc>
               <lastmod>2025-12-25T09:05:21.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/halliburton-offshore-services-inc-as-agent-of-mr-r-myer-the-commissioner-of-income-tax-dehradun-127-2004</loc>
               <lastmod>2025-12-25T09:05:23.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-ahd-2003-14-smt-rekhaben-r-desai-valsad-the-acit-circle-1-valsad</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-945-ahd-2003-14-smt-rupal-v-mehta-surat-the-deputy-cit-circle-2-2-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1531-ahd-2003-14-the-acit-circle-1-navsari-m-s-b-m-v-metal-industries-navsari</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-ahd-2003-14-smt-purnimaben-a-desai-surat-the-deputy-cit-circle-2-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1259-ahd-2003-14-shri-amitkumar-pradipbhai-adhiya-surat-the-ito-ward-3-2-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1810-ahd-2005-14-navbharat-packaging-co-gandhinagar-the-income-tax-officer-ward-3-gandhinagar</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2048-ahd-2003-14-the-ito-vapi-ward-2-vapi-muralidhar-co-op-housing-soc-ltd-vapi</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-549-ahd-2005-14-the-ito-warde-4-navsari-shri-samanamal-chetandas-jagwani-navsari</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1939-ahd-2003-14-the-ito-ward-1-valsad-m-s-a-a-desai-amp-association-valsad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1130-ahd-1998-14-the-dcit-sr-1-baroda-gujarat-narmada-valley-fertilisers-co-ltd-bharuch</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5019-ahd-1995-14-the-dcit-a-s-r-7-ahmedabad-synpol-products-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1778-ahd-1998-14-m-s-amrut-goyal-developers-ltd-ahmedabad-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5299-ahd-1996-14-the-dcit-a-s-r-7-ahmedabad-synpol-products-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-873-ahd-1997-14-m-s-amrut-goyal-devlopers-ahmedabad-the-dy-cit-asstt-spi-range-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2175-ahd-1999-14-m-s-himalaya-machinery-p-ltd-baroda-thedy-c-i-t-asstt-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-717-ahd-2003-14-gandevi-taluka-adivasi-utkarsh-sahkari-mandali-ltd-navsari-the-ito-ward-1-navsari</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1205-ahd-2003-14-shri-vallabhbhai-laxmanbhai-patel-surat-the-ito-ward-3-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-ahd-2001-14-m-s-shakti-const-ahmedabad-the-dcit-cir-6-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-697-ahd-1995-14-m-s-kiran-corporation-surat-the-acit-circle-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-ahd-2003-14-shri-bholabhai-b-patel-surat-the-ito-ward-9-4-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1052-ahd-2003-14-the-acit-valsad-shree-valsad-sahakari-khand-udyog-mandli-ltd-valsad</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1030-ahd-2003-14-the-ito-ward-2-navsari-gandevi-taluka-adivasi-utkarsh-sahakari-mandali-ltd-rahej</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1029-ahd-2003-14-the-ito-ward-2-navsari-gundevi-taluka-adivasi-utkarsh-sahakari-mandali-ltd-rahej</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2756-ahd-2003-14-the-asstt-cit-circle-1-1-surat-eagle-fibres-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2049-ahd-2003-14-the-ito-vapi-ward-1-vapi-ekta-tower-co-op-housing-soc-ltd-vapi</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3065-ahd-2003-14-the-acit-circle-1-1-surat-m-s-karamnath-chemotex-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2823-ahd-2003-14-the-ito-vapi-ward-4-daman-m-s-rachan-packaging-daman</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-872-ahd-2005-14-m-s-ganesh-saw-mill-dist-kheda-the-income-tax-officer-ward-3-nadiad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3064-ahd-2003-14-the-acit-circle-1-1-surat-m-s-hiralal-manchharam-amp-sons-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2198-ahd-2005-14-shri-atul-jayantilal-sanghavi-ahmedabad-the-income-tax-officer-ward-15-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-866-ahd-2001-14-the-dcit-circle-3-1-ahmedabad-m-s-kajalwala-processors-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1017-ahd-2001-14-m-s-bri-electricals-p-ltd-baroda-the-acit-co-cir-1-1-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1081-ahd-2001-14-the-add-cit-asstt-sr-i-baroda-smt-rajuben-a-patel-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2124-ahd-2005-14-m-s-veer-packaging-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2123-ahd-2005-14-agrawal-neetu-pawanbhai-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2125-ahd-2005-14-m-s-veer-packaging-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2467-ahd-1998-14-m-s-shah-tube-suppliers-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2352-ahd-1998-14-the-dcit-a-sr-3-baroda-m-s-sodium-metal-p-ltd-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1381-ahd-1999-14-the-acit-asstt-spl-r-2-surat-m-s-b-tex-ointment-mfg-co-navsari</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1722-ahd-2000-14-m-s-jayendrakumar-n-modi-ahmedabad-the-i-t-owd-1-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2146-ahd-2005-14-rampion-eytech-pvt-ltd-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1642-ahd-2004-14-syp-agro-foods-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-516-ahd-2000-14-the-acit-co-circle-1-3-baroda-m-s-kotel-properties-p-ltd-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-745-ahd-1999-14-the-dcit-cerl-circle-2-baroda-m-s-ruturaj-housing-p-ltd-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1579-ahd-2001-14-the-dcit-co-circle-7-5-ahmedabad-m-s-parry-engg-amp-electronics-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1834-ahd-2000-14-m-s-mardia-copper-products-ltd-ahmedabad-the-a-c-i-t-co-cir-7-5-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2319-ahd-2005-14-the-ito-ward-1-patan-the-harij-nagrik-sahakari-bank-ltd-patan</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-906-ahd-2000-14-the-j-c-i-t-sr-1-ahmedabad-m-s-nila-infrastructures-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1469-ahd-2000-14-shri-narayan-bhai-i-patel-ahmedabad-the-d-c-i-t-spl-range-6-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-564-ahd-2000-14-the-jayesh-j-parikh-ahmedabad-the-jcit-asst-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2328-ahd-2000-14-the-jt-cit-sr-i-ahmedabad-m-s-chartered-corital-inv-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-994-ahd-1998-14-the-acit-co-cir-2-1-surat-gujarat-tex-spin-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3446-ahd-2003-14-shri-babubhai-laljibhai-patel-huf-surat-the-acit-cent-cir-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-956-ahd-2004-14-m-s-m-m-finance-anand-the-dy-cit-cent-circle-1-anand</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-647-ahd-2001-14-shri-mohammed-khusid-alamkhan-surat-the-dcit-cir-2-2-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3555-ahd-2004-14-m-s-packers-india-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2160-ahd-2005-14-the-acit-bk-circle-palanpur-the-palanpur-peoples-co-op-bank-ltd-palanpur</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2086-ahd-2005-14-shri-vijaybhai-r-topiwala-surat-the-acit-cent-circle-2-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-868-ahd-2001-14-m-s-ambica-machine-tools-co-ahmedabad-the-jtcit-sr-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1762-ahd-2004-14-the-ito-ward-1-4-ahmedabad-dome-industries-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-ahd-2003-14-m-s-pankaj-diamond-surat-the-ito-ward-9-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1207-ahd-2000-14-shri-lalbhai-girdharlal-ahmedabad-the-j-c-i-t-asstt-s-r-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-411-ahd-2001-14-the-ito-ward-10-4-ahmedabad-shri-jaymin-a-patel-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-827-ahd-2000-14-m-s-lalbhai-girdharlal-ahmedabad-the-dy-cit-asstt-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1552-ahd-2001-14-the-addl-cit-sr-1-ahmedabad-m-s-dishman-pharmaceuticals-amp-chemicals-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1440-ahd-2001-14-the-addl-cit-sr-3-ahmedabad-m-s-guj-state-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2197-ahd-2004-14-the-acit-central-circle-1-3-ahmedabad-winner-business-link-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3397-ahd-2003-14-the-acit-central-cir-1-3-ahmedabad-the-winner-business-link-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3075-ahd-2004-14-m-s-ambica-knitting-mills-surat-the-acit-circle-5-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1082-ahd-2001-14-the-add-cit-asstt-sr-i-baroda-smt-shakuntalaben-a-patel-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3739-ahd-2004-14-mr-gordhanbhai-lallubhai-bhakta-navsari-the-asstt-cit-circle-1-navsari</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2148-ahd-2005-14-the-ito-s-k-ward-2-himatnagat-the-modasa-road-transport-co-op-so-ltd-dist-banaskantha</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2194-ahd-2005-14-kirti-chemical-works-ahmedabad-the-acit-circle-12-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1538-ahd-2003-14-the-ito-ward-3-navsari-m-s-mukund-chemi-engg-co-navsari</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1549-del-2002-14-r-k-associates-acit</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3872-del-2005-14-designco-acit-range-ii</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4486-del-2004-14-subhash-ch-sehgal-addl-cit-range-26</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-511-del-2002-14-ito-coy-ward-11-4-indebo-india-p-ltd</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1368-del-2005-14-shyam-telelink-ltd-ito-ward-8-3</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-bangalore-induflex-products-p-ltd-7307</loc>
               <lastmod>2025-09-18T06:47:01.986Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-prajapati-bababhai-nathabhai-809-2005</loc>
               <lastmod>2025-09-18T06:54:58.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-talimi-investment-p-ltd-168-1995</loc>
               <lastmod>2025-09-18T06:54:58.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-saumil-b-kinariwala-199-2005</loc>
               <lastmod>2025-09-18T06:54:58.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-sardar-vallabhbhai-patel-khand-udyog-sahakari-mandli-ltd-58-1995</loc>
               <lastmod>2025-09-18T06:54:58.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dhall-enterprises-engineers-pvt-ltd-102-2003</loc>
               <lastmod>2025-09-18T06:54:58.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-shiv-agro-gramodyog-industries-pvt-ltd-27-1995</loc>
               <lastmod>2025-09-18T06:54:58.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-standard-radiators-pvt-ltd-235-1994</loc>
               <lastmod>2025-09-18T06:54:58.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-s-corporation-union-of-india-22932-2005</loc>
               <lastmod>2025-09-18T06:59:00.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-and-assistant-commissioner-of-income-tax-special-circle-dehradun-dual-drilling-co-as-agent-of-mr-barlow-daniel-indage-house-82-a-b-road-worli-bombay-112-2003</loc>
               <lastmod>2025-09-18T06:58:29.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-mr-g-p-orsak-the-commissioner-of-income-tax-dehradun-154-2004</loc>
               <lastmod>2025-12-25T09:05:22.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/b-j-services-company-middle-east-ltd-and-hughes-services-fe-pte-ltd-income-tax-appellate-tribunal-delhi-bench-u2018b-u2019-new-delhi-and-commissioner-of-income-tax-appeals-dehradun-and-assistant-commissioner-of-income-tax-special-circle-dehradun-173-2005-175-2005-176-2005</loc>
               <lastmod>2025-12-25T09:05:22.901Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-dhanji-ramji-chheda-another-income-tax-department-tax-recovery-officer-ii-hyderabad-others-15388-15449-of-2000</loc>
               <lastmod>2025-12-25T09:15:15.647Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-mr-r-c-justinic-the-commissioner-of-income-tax-dehradun-159</loc>
               <lastmod>2025-12-25T09:05:23.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-mr-p-v-doherty-the-commissioner-of-income-tax-dehradun-147-2004</loc>
               <lastmod>2025-12-25T09:05:23.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-mr-patrick-bryne-the-commissioner-of-income-tax-dehradun-134</loc>
               <lastmod>2025-12-25T09:05:23.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/halliburton-offshore-services-inc-as-agent-of-mr-p-hansen-the-commissioner-of-income-tax-dehradun-131</loc>
               <lastmod>2025-12-25T09:05:23.497Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-mr-ralph-vowels-the-commissioner-of-income-tax-dehradun-151-2004</loc>
               <lastmod>2025-12-25T09:05:22.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-chandi-2015-14-ito-chandigarh-m-s-swami-auto-sales-chandigarh</loc>
               <lastmod>2025-04-18T21:14:55.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1534-ahd-2003-14-the-acit-circle-1-navsari-m-s-b-m-v-metal-indus-navsari</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1533-ahd-2003-14-the-acit-circle-1-navsari-m-s-b-m-v-metal-indus-navsari</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-718-ahd-2003-14-gandevi-taluka-adivasi-utkarsh-sahkari-mandali-ltd-navsari-the-ito-ward-1-navsari</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1460-ahd-2003-14-the-acit-circle-1-1-surat-m-s-overseas-synthetocs-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1949-ahd-2003-14-the-ito-vapi-ward-2-vapi-poonam-co-op-housing-soc-ltd-vapi</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2019-ahd-2003-14-m-s-bharat-resins-ltd-daman-the-asstt-cit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3184-ahd-2003-14-m-s-surat-beverages-ltd-surat-the-acit-cent-circle-2-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3183-ahd-2003-14-m-s-surat-bev-erages-ltd-surat-the-acit-cent-cir-2-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2792-ahd-2003-14-the-asstt-cit-circle-2-surat-the-surat-peoples-co-op-bank-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3268-ahd-2003-14-the-acit-vapi-cirlce-vapi-m-s-bharat-resins-ltd-daman</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2857-ahd-2003-14-the-acit-circle-1-valsad-valsad-dang-gramin-bank-valsad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2197-ahd-2005-14-shri-atul-jayantilal-sanghavi-ahmedabad-the-income-tax-officer-ward-15-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2118-ahd-2005-14-the-acit-central-circle-1-1-ahmedabad-m-s-unique-mercantile-services-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1226-ahd-2000-14-m-s-n-g-developers-ahmedabad-the-a-c-i-t-sr-5-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-ahd-1999-14-the-acit-spl-r-3-ahmedabad-shri-laljibhai-k-soni-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1506-ahd-2004-14-m-s-pushparaj-construction-co-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1806-ahd-2005-14-shri-laljibhai-devjibhai-tarsariya-surat-the-income-tax-officer-ward-8-2-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2085-ahd-2005-14-vikram-venture-capital-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1528-ahd-2005-14-m-s-j-c-tex-pvt-ltd-surat-the-income-tax-officer-ward-1-3-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1317-ahd-2002-14-m-s-m-s-vimal-ind-traders-surat-the-dy-cit-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-940-ahd-2001-14-the-dycit-cent-circle-2-3-ahmedabad-shri-jaiprakash-j-mangtani-indl-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-574-ahd-2000-14-the-ito-ward-10-2-ahmedabad-m-s-allied-agencies-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2047-ahd-2003-14-the-ito-vapi-ward-2-vapi-muralidhar-co-op-housing-soc-ltd-vapi</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1154-ahd-2005-14-shri-bharatkumar-ratilal-soni-ahmedabad-the-income-tax-officer-ward-3-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1132-ahd-1998-14-the-dcit-sr-1-baroda-gujarat-narmada-valley-fertilisers-co-ltd-bharuch</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1487-ahd-2001-14-shri-chandravadon-a-taktawala-mumbai-the-acit-cen-cir-1-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-839-ahd-2001-14-m-s-magnetic-metals-ahmedabad-the-acit-inv-cir-5-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2367-ahd-1999-14-the-ito-cos-ward-7-1-ahmedabad-m-s-a-arit-leather-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2133-ahd-1998-14-the-acit-circle-6-3-ahmedabad-dr-kishore-h-motwani-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1065-ahd-2000-14-the-dcit-cen-circle-2-2-ahmedabad-m-s-mardia-marketing-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1305-ahd-2001-14-the-dycit-circle-2-2-ahmedabad-m-s-modern-precision-indus-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-989-ahd-2001-14-m-s-suraj-plaza-premiers-p-ltd-baroda-the-dcit-co-cir-1-2-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-944-ahd-1999-14-the-dcit-inv-circle-1-baroda-shri-ramesh-s-rathi-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2237-ahd-1999-14-the-acit-asstt-sr-1-baroda-m-s-bell-cermics-ltd-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1903-ahd-2005-14-m-s-fibre-group-corporation-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2234-ahd-2005-14-m-s-vikas-chemicals-ahmedabad-the-acit-circle-12-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-838-ahd-2001-14-m-s-magnetic-metals-ahmedabad-the-acit-inv-cir-5-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2388-ahd-2000-14-the-addl-cit-sr-8-ahmedabad-m-s-nirma-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-837-ahd-2001-14-m-s-magnetic-metals-ahmedabad-the-acit-inv-cir-5-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2190-ahd-2005-14-the-ito-ward-8-1-ahmedabad-toppan-plywood-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1353-ahd-2001-14-m-s-parkar-securities-ltd-ahmedabad-the-addl-cit-r-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1823-ahd-2000-14-the-ito-co-ward-7-1-ahmedabad-m-s-drill-road-machnery-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2322-ahd-2005-14-the-ito-ward-1-patan-the-chansma-nagrik-sahakari-bank-ltd-patan</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2277-ahd-2005-14-the-acit-mehsana-circle-mehsana-b-patel-infrastructure-pvt-ltd-visnagar</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2321-ahd-2005-14-the-ito-ward-1-patan-the-chansma-nagrik-sahakari-bank-ltd-patan</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2011-ahd-1998-14-m-s-arti-indtries-ltd-ahmedabad-the-dy-c-i-t-asstt-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-965-ahd-2000-14-the-ito-co-ward-7-3-ahmedabad-vikalpa-finaicial-amp-mangements-service-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2271-ahd-1999-14-m-s-sandeep-agencies-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-ahd-2000-14-the-dcit-gnr-sr-ahmedabad-m-s-diamond-carben-amp-graphite-products-ltd-mehsana</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1548-ahd-2000-14-the-j-c-i-t-spl-range-5-ahmedabad-m-s-m-b-brothers-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-ahd-2001-14-the-addl-cit-sr-8-ahmedabad-m-s-s-k-family-trust-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3445-ahd-2003-14-shri-rameshbhai-savjibhai-patel-surat-the-acit-cent-cir-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1467-ahd-2001-14-the-dycit-circle-2-1-mehsana-the-vadnagar-nagrik-sahakari-bank-ltd-vadnagar</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2094-ahd-2003-14-shri-mahesh-g-pamnani-surat-the-asst-cit-circle-3-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1953-ahd-1999-14-m-s-arvindlal-pravinchandra-amp-co-surat-the-d-c-i-t-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-ahd-2001-14-the-jtcit-asstt-sr-2-ahmedabad-m-s-madhur-food-products-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3632-ahd-2004-14-m-s-polycom-associates-daman-the-income-tax-officer-vapi-ward-4-vapi</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1146-ahd-2005-14-shri-chhaganlal-m-gajera-surat-the-income-tax-officer-ward-8-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3443-ahd-2003-14-shri-hirabhai-samjibhai-patel-huf-surat-the-acit-cent-cir-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2761-ahd-2004-14-m-s-lunia-enterprises-nani-daman-the-income-tax-officer-vapi-ward-4-nani-daman</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3433-ahd-2003-14-the-acit-central-circle-2-surat-m-s-pratibha-syntex-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3875-ahd-2004-14-m-s-lunia-enterprises-nani-daman-ut-the-income-tax-officer-vapi-ward-4-nani-daman-ut</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2101-ahd-2005-14-late-vishvendra-b-panwar-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1686-ahd-2005-14-m-s-m-m-finance-anand-the-income-tax-officer-ward-1-anand</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-ahd-1996-14-k-khodidas-patel-osft-ahmedabad-the-acit-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-698-ahd-1999-14-the-acit-asstt-spl-range-5-ahmedabad-m-s-kirti-builders-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-ahd-1999-14-m-s-kirti-builders-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-410-ahd-2001-14-the-ito-ward-10-4-ahmedabad-shri-jaymin-a-patel-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-763-ahd-2000-14-m-s-amin-fianance-amp-inv-co-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2426-ahd-2000-14-the-jtcit-asstt-sr-i-ahmedabad-m-s-dintex-dye-chem-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-385-ahd-2001-14-shri-moti-h-lakahni-ahmedabad-the-d-cit-cir-2-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1454-ahd-2000-14-shri-lavjibhai-dhanjibhai-patel-ahmedabad-the-j-c-i-t-asstt-s-r-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2148-ahd-1999-14-m-s-gujarat-lease-financial-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1729-ahd-1999-14-m-s-prescient-industries-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1996-ahd-1999-14-the-dcit-central-circle-2-surat-shri-himmatbhai-k-bhadiad-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1036-ahd-2001-14-the-acit-inv-circle-2-1-surat-shree-khedut-sahakari-khand-udyog-mandli-ltd-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1393-ahd-2001-14-m-s-gujarat-state-co-op-bank-ltd-ahmedabad-the-jt-cit-sr-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-931-ahd-2001-14-m-s-dutron-plastics-ltd-ahmedabad-the-jtcit-asstt-sr-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1055-ahd-2001-14-m-s-n-r-paper-amp-board-ltd-vapi-the-jtcit-sr-2-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-957-ahd-2003-14-m-s-maxima-systems-ltd-valsad-the-deputy-cit-circle-1-valsad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-594-ahd-2005-14-phoenix-industries-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1783-ahd-2004-14-smt-shilpaben-rajanbhai-dapki-ahmedabad-the-income-tax-officer-wrd-6-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-ahd-2003-14-the-asstt-cit-circle-1-valsad-maxima-systems-ltd-valsad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3738-ahd-2004-14-mr-gordhanbhai-lallubhai-bhakta-navsari-the-asstt-cit-circle-1-navsari</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-ahd-2005-14-shri-chandravadan-j-chokshi-dahod-the-income-tax-officer-dahod</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2202-ahd-2005-14-shri-rasiklal-k-darji-huf-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1018-ahd-2001-14-the-jtcit-asstt-sr-3-baroda-m-s-c-j-patel-amp-co-nadiad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1539-ahd-2003-14-the-ito-ward-3-navsari-m-s-mukund-chemi-engg-co-navsari</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1540-ahd-2003-14-the-ito-ward-3-navsari-m-s-mukund-chemi-engg-co-navsari</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2600-del-2002-14-dcit-co-circle-3-1-capsugel-india-ltd</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-800-del-2003-14-ruchi-kohli-ito</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4066-del-2003-14-kuniyari-monto-dcit-cir-46-1</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5280-del-2003-14-ito-ward-6-1-msd-financial-services-ltd</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4072-del-2003-14-tatsuzuki-dcit-cir-46-1</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2610-del-2002-14-tourism-finance-corporation-of-india-ltd-jcit-spl-range-20</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3725-del-2001-14-geeta-foundation-ddit-e-trust-circle-ii</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1034-del-2002-14-deepharma-ltd-dcit</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-700-del-2005-14-vineet-estates-pvt-ltd-acit-circle-17-1</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-prajapati-bababhai-nathabhai-809-2005</loc>
               <lastmod>2025-09-18T06:54:58.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-the-income-tax-officer-tds-dehradun-state-bank-of-india-52-rajpur-road-dehradun-69-2002-70-2002-71-2002</loc>
               <lastmod>2025-09-18T06:59:50.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.002Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dcw-ltd-union-of-india-1635-2004</loc>
               <lastmod>2025-09-18T06:59:00.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-reading-bates-exploration-co-as-agent-of-mr-j-griffin-96-of-2003</loc>
               <lastmod>2025-09-18T06:57:56.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-reading-bates-exploration-co-as-agent-of-mr-r-ford-99-of-2003</loc>
               <lastmod>2025-09-18T06:57:56.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-mr-r-s-carrington-the-commissioner-of-income-tax-dehradun-150</loc>
               <lastmod>2025-12-25T09:05:22.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-mr-raymond-tatnell-the-commissioner-of-income-tax-dehradun-160-2004</loc>
               <lastmod>2025-12-25T09:05:23.230Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-mr-leith-thomas-the-commissioner-of-income-tax-dehradun-156</loc>
               <lastmod>2025-12-25T09:05:23.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saurabh-ushakant-marfatia-assistant-commissioner-of-income-tax-circle-3-1-sca-18999-2005</loc>
               <lastmod>2025-12-25T10:11:08.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-mr-thomas-p-ryan-the-commissioner-of-income-tax-dehradun-161</loc>
               <lastmod>2025-12-25T09:05:23.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-806-ahd-2000-14-the-nila-infrastructures-ltd-ahmedabad-the-jcit-asst-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-805-ahd-2000-14-the-nila-infrastructures-ltd-ahmedabad-the-jcit-asst-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1258-ahd-2003-14-shri-roshanlal-g-shah-surat-the-deputy-cit-asst-spl-ranage-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1055-ahd-2003-14-the-acit-valsad-sshree-valsad-sahakari-khand-udyog-mandli-ltd-valsad</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1918-ahd-1998-14-m-s-fresh-laboraties-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1565-ahd-1999-14-m-s-deep-diomond-surat-the-d-c-i-t-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-ahd-2001-14-m-s-mardia-securities-ltd-ahmedabad-the-asst-cit-cir-2-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1053-ahd-2003-14-the-acit-valsad-shree-valsad-sahakari-khand-udyog-mandli-ltd-valsad</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-715-ahd-2003-14-gandevi-taluka-adivasi-utkararsh-sahakari-mandali-ltd-dist-navsari-the-ito-ward-1-navsari</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-716-ahd-2003-14-gandevi-taluka-adivasi-sahkari-utkarsh-sahakari-mandali-ltd-navsari-the-ito-ward-1-navsari</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1054-ahd-2003-14-the-acit-valsad-shree-valsad-sahakari-khand-udyog-mandli-ltd-valsad</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2824-ahd-2003-14-the-ito-vapi-ward-4-daman-m-s-rachana-packaging-daman</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1950-ahd-2003-14-the-ito-vapi-ward-2-vapi-poonam-co-op-housing-soc-ltd-vapi</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1951-ahd-2003-14-the-ito-vapi-ward-2-vapi-poonam-co-op-housing-soc-ltd-vapi</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2051-ahd-2003-14-the-ito-vapi-ward-1-vapi-ekta-tower-co-op-housing-soc-ltd-vapi</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2899-ahd-2003-14-the-acit-cen-cir-4-surat-smt-ramilaben-a-parekh-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3062-ahd-2003-14-the-acit-circle-1-1-surat-m-s-himson-knitting-indus-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2934-ahd-2003-14-m-s-hindustan-inks-amp-resins-ltd-vapi-the-joint-cit-vapi-range-vapi</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3063-ahd-2003-14-the-acit-circle-1-1-surat-m-s-homson-twisting-amp-texturising-indus-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1796-ahd-2005-14-shri-pravinbhai-nanubhai-patel-surat-the-income-tax-officer-ward-8-3-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3284-ahd-2003-14-shri-ushaben-n-gandhi-navsari-the-income-tax-officer-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3381-ahd-2002-14-m-s-the-khedbrahma-nagrik-shahkari-bank-ltd-khedbrahma-the-i-t-o-s-k-wd-2-s-k</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3887-ahd-2002-14-m-s-nerka-chemicals-pvt-ltd-vapi-the-a-c-i-t-circle-1-vapi</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2048-ahd-2000-14-m-s-amazon-investment-ltd-ahmedabad-the-dcit-co-cir-7-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2158-ahd-2005-14-m-s-unique-enterprise-baroda-the-income-tax-officer-ward-5-2-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2619-ahd-2002-14-shri-mukesh-n-shah-ahmedabad-the-i-t-o-ward-11-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2161-ahd-2005-14-the-acit-bk-circle-palanpur-the-palanpur-peoples-co-op-bank-ltd-palanpur</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3101-ahd-2004-14-m-s-s-d-construction-surat-the-income-tax-officer-ward-5-3-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2039-ahd-2000-14-shri-prabhudas-kishordas-ahmedabad-the-dcit-c-c-1-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2036-ahd-2005-14-the-ito-ward-8-2-ahmedabad-speciality-petro-lubes-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3873-ahd-2002-14-the-acit-circle-1-ahmedabad-m-s-arpana-reality-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-602-ahd-2003-14-m-s-manilal-stores-surat-the-ito-ward-1-8-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1779-ahd-1998-14-m-s-amrut-goyal-developers-ltd-ahmedabad-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1717-ahd-2000-14-the-j-c-i-t-gnr-sr-ahmedabad-shri-praful-somabhai-patel-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2233-ahd-2005-14-m-s-vikas-chemicals-ahmedabad-the-acit-circle-12-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2191-ahd-2005-14-the-ito-ward-8-1-ahmedabad-toppan-plywood-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-943-ahd-1999-14-the-dcit-inv-circle-1-baroda-shri-ramesh-s-rathi-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2213-ahd-1999-14-m-s-bell-cermics-ltd-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-ahd-2004-14-shri-dhirubhai-v-vashi-dist-surat-the-income-tax-officer-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-935-ahd-2001-14-m-s-shakti-isabgol-sidhpur-the-jtcit-gnr-s-range-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1729-ahd-2000-14-the-j-c-i-t-gnr-s-r-ahmedabad-shri-rajesh-somabhai-patel-huf-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2235-ahd-2005-14-m-s-vikas-chemicals-ahmedabad-the-acit-circle-12-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2300-ahd-2005-14-the-ito-ward-1-godhra-the-panchmahal-vadodara-gramin-bank-ltd-godhra</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2480-ahd-1998-14-the-dcit-a-cir-6-1-mumbai-m-s-arti-ind-ltd-vapi</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-431-ahd-2001-14-shri-dr-sanjay-modi-palanpur-the-ito-wd-1-2-palanpur</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-957-ahd-2004-14-m-s-m-m-finance-anand-the-dy-cit-cent-circle-1-anand</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3635-ahd-2004-14-m-s-radha-plastics-industries-daman-the-income-tax-officer-vapi-ward-4-vapi</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2760-ahd-2004-14-m-s-flora-industries-nani-daman-the-income-tax-officer-vapi-ward-4-nani-daman</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1909-ahd-2000-14-shri-anandbhai-g-chokhawala-suart-the-a-c-i-t-cir-1-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2769-ahd-2000-14-the-jt-cit-sr-7-ahmedabad-m-s-sandek-india-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3263-ahd-2003-14-the-ito-surat-m-s-fine-filaments-pvt-ltd-pandesara</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3519-ahd-2003-14-m-s-sonal-construction-co-surat-the-income-tax-officer-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2188-ahd-2005-14-the-ito-ward-8-1-ahmedabad-sampat-alluminium-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4248-ahd-1994-14-the-acit-central-circle-2-baroda-ishvar-arts-halol</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2106-ahd-2000-14-the-d-cit-circle-3-50-ahmedabad-m-s-prerna-stock-brokers-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-ahd-2001-14-m-s-gala-family-trust-ahmedabad-the-acit-inv-circl-5-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1221-ahd-2000-14-m-s-anand-credit-ltd-ahmedabad-the-d-c-i-t-asstt-s-r-9-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2355-ahd-1999-14-the-dcit-central-circle-1-1-ahmedabad-m-s-kam-traders-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1098-ahd-2001-14-m-s-kwality-steel-suppliers-ahmedabad-the-jtcit-asstt-sr-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-826-ahd-2001-14-the-jtcit-asstt-sr-i-ahmedabad-m-s-g-i-i-c-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2031-ahd-2005-14-shri-arjundev-kishanchand-khanna-huf-ahmedabad-the-income-tax-officer-ward-10-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3221-ahd-2003-14-the-acit-central-circle-1-3-ahmedabad-winners-business-link-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1039-ahd-2001-14-m-s-hari-orgochem-p-ltd-ahmedabad-the-jtcit-sr-8-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2000-ahd-2005-14-the-dcit-circle-7-ahmedabad-m-s-manibhai-amp-brothers-finance-corporation-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2039-ahd-2005-14-the-ito-ward-8-2-ahmedabad-sun-n-step-club-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2151-ahd-2005-14-bagrecha-polymers-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2266-ahd-1998-14-m-s-gujarat-appollo-euipment-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2072-del-2002-14-gita-sanjay-memorial-public-school-cit</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2311-del-2003-14-accustamp-pvt-ltd-dcit-co-cir-i-1</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2599-del-2002-14-dcit-co-circle-3-1-capsugel-india-ltd</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4071-del-2003-14-trushi-laxmi-dcit-cir-46-1</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3689-del-2001-14-virender-kumar-ito-ward-2</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2592-del-2002-14-nirman-exports-ito-ward-6-1</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2611-del-2002-14-tourism-finance-corporation-of-india-ltd-jcit-spl-range-20</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2623-del-2002-14-addl-cit-spl-range-4-mondial-india-p-ltd</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-502-del-2002-14-garrick-d-silva-jcit-sr-9</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-750-jodh-2005-14-acit-pali-shri-ram-vilash-mool-chand-huf-pali</loc>
               <lastmod>2025-04-15T18:42:24.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-assistant-commissioner-of-income-tax-special-circle-dehradun-hughes-services-fe-pvt-ltd-as-agent-of-mr-ogg-r-g-566</loc>
               <lastmod>2025-09-18T06:57:56.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-eimco-elecon-india-ltd-37-1995</loc>
               <lastmod>2025-09-18T06:54:58.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-hariram-khimkaran-barot-family-trust-46-1995</loc>
               <lastmod>2025-09-18T06:54:58.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ushakant-n-patel-commissioner-of-income-tax-287-1994</loc>
               <lastmod>2025-12-25T08:35:18.565Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/halliburton-offshore-services-inc-as-agent-of-mr-h-griffith-the-commissioner-of-income-tax-dehradun-128</loc>
               <lastmod>2025-12-25T09:05:22.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-mr-doug-strickland-the-commissioner-of-income-tax-dehradun-158</loc>
               <lastmod>2025-12-25T09:05:21.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-mr-michael-schmidt-the-commissioner-of-income-tax-dehradun-163-2004</loc>
               <lastmod>2025-12-25T09:05:21.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-mr-mark-lyons-the-commissioner-of-income-tax-dehradun-144-2004</loc>
               <lastmod>2025-12-25T09:05:23.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jayantilal-satyadev-patel-income-tax-officer-440-2005</loc>
               <lastmod>2025-12-25T08:35:18.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/halliburton-offshore-services-inc-as-agent-of-mr-p-c-harnett-the-commissioner-of-income-tax-dehradun-130</loc>
               <lastmod>2025-12-25T09:05:21.476Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3264-ahd-2002-14-m-s-parjanya-associates-suart-the-a-c-i-t-cir-3-4-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3308-ahd-2002-14-m-s-disco-papers-p-ltd-valsad-the-a-c-i-t-cir-1-vapi</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1948-ahd-2003-14-the-ito-vapi-ward-2-vapi-poonam-co-op-housing-soc-ltd-vapi</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-289-ahd-2003-14-the-asstt-cit-circle-9-surat-shri-bholabhai-b-patel-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1056-ahd-2003-14-the-acit-valsad-smt-pallavi-n-shah-valsad</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-942-ahd-2003-14-the-ito-ward-3-valsad-smt-rekhaben-r-desai-valsad</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-ahd-2003-14-shri-kamleshkumar-uttamchand-modi-surat-the-ito-ward-5-2-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2000-ahd-2003-14-the-asstt-cit-circle-1-navsari-heerasons-chemicals-pvt-ltd-maroli</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2825-ahd-2003-14-the-ito-vapi-ward-4-daman-m-s-rachna-packaging-daman</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3061-ahd-2003-14-the-acit-circle-1-1-surat-m-s-himson-fadis-machinery-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3012-ahd-2003-14-the-ito-surat-m-s-shree-ram-resins-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2755-ahd-2003-14-the-asstt-cit-ward-1-2-surat-eagle-synthetic-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1572-ahd-2005-14-the-ito-ward-9-1-ahmedabad-m-s-vaishaly-hsg-corpn-prop-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3283-ahd-2003-14-shri-navinchandra-d-gandhi-huf-navsari-the-income-tax-officer-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2490-ahd-2003-14-m-s-suzlon-fibres-ltd-surat-the-jt-cit-range-4-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3382-ahd-2002-14-m-s-the-khedbrahma-nagrik-shakari-bank-ltd-khedbrham-the-i-t-o-s-k-wd-2-s-k</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3708-ahd-2004-14-shri-chetan-v-thakkar-anand-the-income-tax-officer-ward-1-anand</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1613-ahd-2001-14-m-s-synpol-products-p-ltd-ahmedabad-the-jtcit-sr-7-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3879-ahd-2002-14-the-acit-circle-1-ahmedabad-m-s-amit-procesors-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1038-ahd-2001-14-m-s-j-j-chemical-guj-p-ltd-baroda-the-acit-co-cir-1-3-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1395-ahd-2000-14-m-s-lubi-electricals-ltd-ahmedabad-the-j-c-i-t-asstt-s-r-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2967-ahd-2002-14-m-s-tex-recovery-officer-tds-range-ahmedabad-m-s-navranta-constructions-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2320-ahd-2000-14-the-dcit-cent-circle-2-2-ahmedabad-m-s-nimit-mercentile-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2054-ahd-2000-14-m-s-rajesh-silk-factory-surat-the-acit-cir-1-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1380-ahd-2005-14-the-acit-circle-1-ahmedabad-convenience-marketing-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1673-ahd-2000-14-the-acit-sr-2-ahmedabad-m-s-metrochem-capital-trust-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1653-ahd-2001-14-m-s-sarita-dairy-products-ltd-kadi-the-dcit-cir-2-1-mehsana</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1750-ahd-2000-14-the-j-c-i-t-asstt-sr-1-ahmedabad-m-s-denish-synthetics-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2053-ahd-2002-14-smt-laxmiben-harjibhai-kuchhadia-surat-the-dycit-co-cir-3-2-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2168-ahd-2005-14-the-dcit-circle-7-ahmedabad-m-s-siddhi-corporation-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2181-ahd-2005-14-the-acit-circle-5-surat-m-s-star-rays-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1598-ahd-2003-14-m-s-navratna-jewellers-surat-the-asstt-cit-circle-3-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5298-ahd-1996-14-the-dcit-a-s-r-7-ahmedabad-synpol-products-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4824-ahd-1995-14-m-s-synpol-products-pvt-ltd-ahmedabad-the-dy-cit-a-s-r-7-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1129-ahd-1998-14-the-acit-sr-1-baroda-gujarat-narmada-valley-fertilisers-co-ltd-bharuch</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1131-ahd-1998-14-the-dcit-sr-1-baroda-gujarat-narmada-valley-fertilisers-co-ltd-bharuch</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1361-ahd-2005-14-gujarat-alkalies-amp-chemicals-ltd-baroda-the-dy-cit-circle-1-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1278-ahd-2000-14-the-j-c-i-t-asstt-sr-1-ahmedabad-m-s-acqua-minerals-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2192-ahd-2005-14-the-ito-ward-8-1-ahmedabad-toppan-plywood-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1605-ahd-2000-14-the-j-c-i-t-asstt-sr-7-ahmedabad-m-s-rayson-capital-finance-service-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2012-ahd-1999-14-the-dcit-central-circle-1-1-ahmedabad-m-s-suketu-enterprise-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2442-ahd-2002-14-m-s-syp-ago-foods-ltd-ahmedabad-the-jtcit-asstt-sr-7-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1731-ahd-2000-14-the-j-c-i-t-gnr-s-r-ahmedabad-m-s-girish-somabhai-patel-huf-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-840-ahd-2001-14-m-s-magnetic-metals-ahmedabad-the-acit-inv-cir-5-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2282-ahd-2005-14-the-ito-ward-2-patan-shri-janta-sahakari-bank-ltd-patan</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2271-ahd-2005-14-the-acit-central-circle-3-surat-m-s-evergreen-synthetics-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2279-ahd-2005-14-the-acit-mehsana-circle-mehsana-kalyan-co-op-bank-ltd-kalol</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2293-ahd-2005-14-the-ito-ward-5-2-ahmedabad-m-s-p-b-infonet-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2488-ahd-1999-14-the-gujarat-torrent-energy-corporation-ltd-ahmedabad-the-incometax-officer-ward-7-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3193-ahd-2002-14-shri-premjibhai-morabhai-nathvani-anand-the-i-t-o-wd-4-anand</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-ahd-2001-14-the-dcit-cent-circle-2-1-ahmedabad-m-s-gujarat-tea-depot-co-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-ahd-2001-14-m-s-prabhudas-kishordas-tabacco-production-ltd-ahmedabad-the-dcit-sr-8-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3194-ahd-2002-14-shri-premjibhai-morabhai-nathvani-anand-the-i-t-o-wd-4-anand</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3439-ahd-2003-14-shri-ashokbhai-laljibhai-patel-surat-the-acit-cent-cir-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3442-ahd-2003-14-shri-maheshbhai-nanjibhai-patel-huf-surat-the-acit-cent-cir-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3441-ahd-2003-14-shri-vitthalbhai-laljibhai-patel-surat-the-acit-cent-cir-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3438-ahd-2003-14-shri-bharatbhai-nagjibhai-patel-surat-the-acit-cent-cir-1-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3634-ahd-2004-14-m-s-polycom-associates-daman-the-income-tax-officer-vapi-ward-4-vapi</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3497-ahd-2003-14-the-acit-central-cir-2-surat-m-s-pratibha-syntex-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3633-ahd-2004-14-m-s-polycom-associates-daman-the-income-tax-officer-vapi-ward-4-vapi</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3556-ahd-2004-14-m-s-packers-india-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-ahd-2000-14-the-dcit-central-circle-2-1-mehsana-shri-mangaldas-dayabhai-patel-vijapur</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2144-ahd-2005-14-m-s-universal-traders-ahmedabad-the-income-tax-officer-ward-3-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2102-ahd-2005-14-late-vishvendra-b-panwar-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1809-ahd-1997-14-m-s-ishwar-arts-baroda-the-a-c-i-t-com-cir-3-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-ahd-1994-14-income-tax-department-ambalal-sarabhai-ent-ltd-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-904-ahd-1998-14-m-s-ishwar-arts-halol-acit-cen-cir-2-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1575-ahd-1997-14-the-acit-cent-circle-3-baroda-m-s-ishwar-arts-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1615-ahd-1993-14-the-acit-inv-circle-6-1-ahmedabad-m-s-built-home-corpn-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1165-ahd-2000-14-the-ito-co-ward-2-4-ahmedabad-shri-suresh-gopichand-keshwani-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1529-ahd-2000-14-the-dcit-co-cir-7-4-ahmedabad-m-s-mahendra-suitings-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1676-ahd-1999-14-m-s-elemex-electrical-amp-electronics-p-ltd-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1494-ahd-2000-14-the-j-c-i-t-asstt-sr-9-ahmedabad-m-s-cama-hotels-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2670-ahd-2000-14-shri-jaymin-a-patel-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-379-ahd-2001-14-the-addl-cit-sr-8-ahmedabad-m-s-harsiddh-specific-family-trust-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2391-ahd-2000-14-the-addl-cit-sr-8-ahmedabad-m-s-s-k-patel-family-trust-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2020-ahd-1999-14-the-acit-asstt-spl-r-7-ahmedabad-m-s-steelco-gujarat-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-932-ahd-2001-14-m-s-dutron-plastics-ltd-ahmedabad-the-jtcit-asstt-sr-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1053-ahd-2001-14-m-s-kherani-paper-millls-ltd-vapi-the-jtcit-valsad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1551-ahd-2001-14-the-addl-cit-sr-1-ahmedabad-m-s-dishman-pharmaceuticals-amp-chemicals-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1024-ahd-2001-14-m-s-zaverchand-gaekwad-ltd-baroda-the-dcit-co-cir-1-4-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-453-ahd-2005-14-m-s-dhirubhai-b-damania-huf-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2035-ahd-2005-14-the-ito-ward-8-2-ahmedabad-supernovo-engineers-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1368-ahd-2001-14-the-addl-cit-sr-3-ahmedabad-m-s-kwality-steel-supphiers-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1535-ahd-2003-14-the-ito-ward-3-navsari-m-s-mukund-chemi-engg-co-navsari</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1537-ahd-2003-14-the-ito-ward-3-navsari-m-s-mukund-chemi-engg-co-navsari</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2094-del-2002-14-dcit-jai-mata-industries-ltd</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4070-del-2003-14-shigera-mak-dcit-cir-46-1</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4068-del-2003-14-maraki-matsukawa-dcit-cir-46-1</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-del-2005-14-virage-logic-international-acit-circle-2-2</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1562-del-2002-14-ito-juari-wishing-and-finance-corpn-ltd</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2586-del-2002-14-naveen-chand-khanna-amp-sons-huf-dcit-circle-6-1</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2601-del-2002-14-dcit-co-circle-3-1-centre-coop-india-ltd</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-and-assistant-commissioner-of-income-tax-special-range-dehradun-dual-drilling-co-as-agent-of-mr-leitchdick-indage-house-82-a-b-road-worli-bombay-107-2003</loc>
               <lastmod>2025-09-18T06:58:29.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-prajapati-bababhai-nathabhai-809-2005</loc>
               <lastmod>2025-09-18T06:54:58.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-gujarat-ii-biradari-investment-pvt-ltd-78-1995</loc>
               <lastmod>2025-09-18T06:54:58.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-rolcon-engg-co-ltd-236-1994</loc>
               <lastmod>2025-09-18T06:54:58.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-nitin-and-company-43-1995</loc>
               <lastmod>2025-09-18T06:54:58.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-and-dy-commissioner-of-income-tax-asstt-special-range-1-dehradun-ongc-as-agent-of-m-s-halliburton-offshore-services-inc-115-2001</loc>
               <lastmod>2025-09-18T06:57:56.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:59:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hitesh-k-shah-financial-services-ltd-union-of-india-9878-2005</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-plant-protection-products-pvt-ltd-and-sri-g-dhananjai-union-bank-of-india-nellore-branch-and-sri-a-krishnam-raju-27606</loc>
               <lastmod>2025-09-18T07:00:30.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-mr-j-rodney-doucet-the-commissioner-of-income-tax-dehradun-145</loc>
               <lastmod>2025-12-25T09:05:23.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-mr-r-j-osboron-the-commissioner-of-income-tax-dehradun-153-2004</loc>
               <lastmod>2025-12-25T09:05:22.968Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sedco-forex-international-drilling-inc-as-agent-of-its-employee-mr-s-rothel-the-commissioner-of-income-tax-dehradun-and-the-assistant-commissioner-of-income-tax-special-range-dehradun-110</loc>
               <lastmod>2025-12-25T09:05:18.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/halliburton-offshore-services-inc-as-agent-of-mr-p-hansen-the-commissioner-of-income-tax-dehradun-129</loc>
               <lastmod>2025-12-25T09:10:18.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gujarat-insecticides-ltd-asstt-commissioner-of-income-tax-332-2005</loc>
               <lastmod>2025-12-25T08:35:18.520Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kashiram-textile-mills-p-ltd-commissioner-of-income-tax-74-1995</loc>
               <lastmod>2025-12-25T08:35:18.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-mr-d-grice-the-commissioner-of-income-tax-dehradun-143-2004</loc>
               <lastmod>2025-12-25T09:05:21.565Z</lastmod>
           </url>
         
   </urlset>
 