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               <loc>https://counselvise.com/direct-tax/judgements/ita-736-ahd-1998-14-m-s-ravin-corporation-co-ahmedabad-acit-inv-cir-6-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2659-ahd-2004-14-shri-rajendra-j-thakkar-ahmedabad-the-income-tax-officer-ward-6-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3663-ahd-2004-14-shri-rajiv-m-sutaria-prop-sutaria-builders-ahmedabad-the-jt-cit-asstt-spl-range-5-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-628-ahd-1999-14-the-dcit-circle-1-1-ahmedabad-m-s-kokil-corporations-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2047-ahd-2004-14-krishnonics-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3169-ahd-2004-14-shri-mangilal-gangaram-jain-vapi-the-income-tax-officer-ward-ii-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1642-ahd-1996-14-shri-kishorbhai-m-patel-surat-the-acit-inv-circle-2-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1417-ahd-2002-14-the-ito-ward-4-3-baroda-baroda-m-s-swetamber-steel-ltd-baroda-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1965-ahd-2000-14-the-j-c-i-t-gnr-s-r-ahmedabad-m-s-harij-co-op-bank-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1927-ahd-2000-14-m-s-harij-nagrik-co-op-bank-ltd-ahmedabad-the-a-c-i-t-patan-circel-patan</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1963-ahd-2000-14-the-j-c-i-t-gnr-s-r-ahmedabad-m-s-harij-nagrik-co-op-bank-ltd-harij</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-390-ahd-1998-14-the-ito-ward-2-patan-jawaharlal-dungerchandji-unjha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1369-ahd-1997-14-the-dc-sr-1-rajkot-m-s-halar-salt-and-chemical-works-jamnagar</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3667-ahd-2004-14-the-ito-ward-1-amp-tds-bharuch-bharuch-nagrik-sahkari-bank-ltd-bharuch</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3426-ahd-2004-14-shah-lekhraj-uttamchand-modasa-the-income-tax-officer-s-k-ward-4-modasa</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2970-ahd-2004-14-m-s-shyam-textile-mills-ahmedabad-the-acit-circle-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3105-ahd-2004-14-the-ito-ward-6-1-ahmedabad-shri-prakashchandra-h-jain-dist-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-896-ahd-2004-14-state-bank-of-india-ahmedabad-the-dy-cit-tds-range-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3002-ahd-2004-14-pradeep-trading-co-surat-the-income-tax-officer-ward-5-3-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3535-ahd-2004-14-the-acit-circle-8-ahmedabad-unifrax-india-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-933-ahd-1998-14-m-s-nirav-enterprises-baroda-the-dcit-sr-2-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3504-ahd-1997-14-the-dycit-asstt-sr-2-baroda-m-s-navjivan-roller-flour-and-pulse-mills-ltd-dahod</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-ahd-1997-14-m-s-akar-laminatoers-ltd-ahmedabad-the-dy-cit-asstt-s-r-i-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-694-ahd-1998-14-m-s-gujarat-aluminium-extrusions-p-ltd-baroda-dcit-asstt-sp-r-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5179-ahd-1996-14-income-tax-department-transpek-inds-pvt-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-ahd-1998-14-nusrat-ejaz-baroda-acit-cir-1-1-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2922-ahd-2004-14-the-acit-baroda-circle-2-baroda-m-s-reymon-glues-amp-chemicals-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1218-ahd-1998-14-the-acit-inv-cir-2-baroda-shri-navin-a-suraiya-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-603-ahd-1998-14-the-acit-co-cir-1-1-baroda-m-s-g-c-shah-amp-co-p-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2632-ahd-1997-14-m-s-gujrat-metal-cast-inds-baroda-dy-cit-asstt-s-r-i-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3735-ahd-1997-14-the-dycit-asstt-sr-8-ahmedabad-m-s-nikhil-drugs-and-chemicals-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-ahd-1998-14-the-acit-cent-cir-1-1-ahmedabad-cibotul-ltd-valsad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3480-ahd-2004-14-the-acit-circle-1-1-baroda-century-pharmaceuticals-ltd-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-785-ahd-2004-14-m-s-industrial-workwear-vapi-the-income-tax-officer-valsad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-827-ahd-1998-14-m-s-neha-builders-p-ltd-baroda-acit-co-cir-1-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-593-ahd-1998-14-apex-electricals-ltd-baroda-dcit-sr-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2301-ahd-2004-14-shri-mohammed-hussain-khan-surat-the-income-tax-officer-ward-6-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-raymon-glues-chemicals-31</loc>
               <lastmod>2025-09-18T06:55:26.391Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-poly-steels-india-ltd-412-1992</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-sif-steel-ltd-377-1992</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/bhagwatilal-g-shah-commissioner-of-income-tax-16-of-1992</loc>
               <lastmod>2025-12-25T08:35:19.780Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/s-j-and-s-p-family-trust-dy-c-i-t-asst-174-2004</loc>
               <lastmod>2025-12-25T10:11:08.296Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/pavani-structurals-private-limited-and-pavani-estates-and-pavani-housing-finance-commissioner-of-income-tax-central-central-circle-and-assistant-commissioner-of-income-tax-central-circle-4-1360-of-2005-1361-of-2005-1362-of-2005-and-1404-of-2005</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-106-ind-2000-14-the-dcit-cir-1-2-indore-shri-laxmi-trading-co-badnawar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-963-ind-2004-14-the-ito-5-2-indore-shri-sobadri-iyer-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-708-ind-1998-14-the-acit-inv-cir-1-indore-shri-maheshchandra-jagdishchandra-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-802-ind-2004-14-the-acit-ratlam-m-s-bhagat-complex-mandsaur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-955-ind-2004-14-the-ito-5-2-indore-shri-v-p-mashiha-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-691-ind-2004-14-shri-ashok-kumar-agrawal-dewas-the-ito-dewas</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-633-ind-1999-14-shri-manoj-agrawal-burhanpur-the-ito-wd-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-961-ind-2004-14-the-ito-5-2-indore-shri-ramesh-malviya-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-776-ind-2004-14-m-s-bhagwandas-brijlal-amp-co-bhopal-the-ito-2-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-153-ind-2000-14-m-s-shrinath-stainless-steel-udyog-khargone-the-ito-khargone</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-838-ind-2003-14-m-s-aich-r-chemicals-p-ltd-bhopal-the-acit-cir-1-1-bhopal</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1050-ind-2004-14-m-s-flam-and-flam-indore-the-ito-2-5-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-678-ind-2004-14-the-ito-5-2-indore-shri-madha-v-rane-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-836-ind-2004-14-the-ito-5-3-indore-shri-c-d-raotole-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-652-ind-2004-14-the-ito-5-3-indore-shri-chandrakant-s-dharma-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2628-del-2002-14-ito-ward-16-1-motor-amp-general-finance-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2608-del-2002-14-tobu-enterprises-ltd-acit-circle-5-3</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-491-del-2002-14-pacific-consultants-intl-dcit-tds-cir-28-1</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-810-ahd-1998-14-shri-ravishankar-d-panchal-baroda-ito-cen-cir-1-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2546-ahd-2000-14-m-s-koyal-syntex-ltd-ahmedabad-the-dcit-co-cir-7-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2724-ahd-2000-14-the-dycit-co-circle-7-4-ahmedabad-m-s-kayel-syntex-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2730-ahd-2004-14-shri-patel-ghanshyambhai-ratibhai-dist-kheda-the-income-tax-officer-ward-2-nadiad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1465-ahd-2004-14-shroff-oil-mfg-co-pvt-ltd-dist-vadodara-the-dy-cit-cent-circle-1-vadodara</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1928-ahd-2000-14-m-s-harij-nagrik-bank-ltd-ahmedabad-the-a-c-i-t-patan-circel-patan</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-ahd-1998-14-the-acit-com-cir-7-2-ahmedabad-krunal-oil-marketing-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-ahd-1998-14-the-ito-ward-3-4-ahmedabad-avanibem-d-shah-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-505-ahd-1998-14-the-ito-ward-6-1-ahmedabad-m-s-shree-mahalaxmi-vijay-amp-co-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-882-ahd-2001-14-m-s-karan-fibers-amp-fabrics-ltd-ahmedabad-the-dycit-asstt-sr-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-603-ahd-1997-14-the-gupta-asbestos-banashkantha-the-a-c-i-t-palanpur-cir-palanpur</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-184-ahd-2003-14-the-ito-ward-4-navsari-sarkari-khand-udhyog-mandali-ltd-navsari</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2095-ahd-1997-14-m-s-gupta-plastics-deesa-palanpur-the-a-c-i-t-palanpur-cir-palanpur</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5119-ahd-1996-14-venus-electricals-baroda-income-tax-department</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-ahd-2003-14-the-ito-ward-4-navsari-sarkari-khand-udhyog-mandali-ltd-navsari</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1055-ahd-1998-14-the-acit-cen-cir-2-baroda-m-s-venus-lamination-p-ltd-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1080-ahd-1998-14-m-s-omkar-texolene-p-ltd-surat-the-acit-co-cir-2-2-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1058-ahd-1998-14-the-acit-cen-cir-2-2-ahmedabad-m-s-tina-marketing-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1602-ahd-2004-14-anyinya-sahayak-sahakari-mandli-ltd-petlad-the-acit-circle-3-petlad</loc>
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           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3180-ahd-1997-14-the-acit-inv-circle-i-bhavnagar-smt-sheelaben-bhatia-of-late-shri-hl-bhatia</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-657-ahd-1999-14-the-ito-ward-2-nadiad-m-s-alembic-chemicals-works-co-ltd-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-973-ahd-1998-14-the-acit-co-cir-7-3-ahmedabad-vimal-pumps-pvt-ltd-mehsana</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3506-ahd-2004-14-m-s-sushil-synthetics-dist-surat-the-acit-circle-6-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-792-ahd-1998-14-shri-rajiv-yashwant-kehdkar-vithal-udyognagar-dcit-r-3-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-ahd-1998-14-chemstar-organics-india-ltd-baroda-dcit-spl-r-1-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2061-ahd-2002-14-the-ito-ward-8-3-ahmedabad-m-s-shakti-erectors-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-ahd-1998-14-acit-cir-1-vapi-sukhmani-synthetics-pvt-ltd-masat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1638-ahd-2001-14-shri-jignesh-kalidas-patel-ahmedabad-the-acit-cen-cir-2-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-905-ahd-1998-14-m-s-vikram-plastics-halol-acit-cen-cir-2-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3457-ahd-2003-14-the-ito-ahmedabad-suzlon-energy-limited-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-480-ahd-1997-14-the-ito-ward-1-1-suart-m-s-devi-exhibitors-c-o-kinnary-talkkies-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3457-ahd-2004-14-m-s-siddhi-packaging-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3459-ahd-2004-14-m-s-siddhi-packaging-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-601-ahd-1997-14-the-agrwal-pipes-inds-banaskhantha-the-a-c-i-t-palanpur-cir-palanpur</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3514-ahd-1997-14-shri-salim-mohmed-sharip-vora-baroda-the-ito-wd-2-4-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3017-ahd-1997-14-the-dcit-a-sr-2-ahmedabad-m-s-kinariwala-automat-mfg-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3535-ahd-1997-14-the-dycit-asstt-sr-3-baroda-m-s-univarsal-medicap-ltd-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3538-ahd-1997-14-the-dycit-asstt-sr-3-baroda-m-s-vipor-chemicals-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-569-ahd-1998-14-mak-impex-chemicals-p-ltd-ahmedabad-dcit-sr-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3736-ahd-1997-14-the-dycit-asstt-sr-8-ahmedabad-m-s-hari-orgochem-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1915-ahd-2000-14-shri-ashokkumar-sherumal-bhewani-amalsad-the-i-t-owd-1-1-navsari</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3606-ahd-1997-14-the-acit-inv-circle-1-2-surat-shri-vallabhbhai-hirabhai-patel-surat</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3268-ahd-2004-14-gujarat-tea-processors-amp-packers-ltd-ahmedabad-the-acit-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3309-ahd-2004-14-the-ito-vapi-ward-3-vapi-sardar-bhiladwala-pardi-peoples-co-op-bank-ltd-valsad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3331-ahd-2004-14-the-ito-ward-3-mehsana-shri-parshuram-ganpat-patil-dist-gandhinagar</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4084-ahd-2003-14-the-acit-circle-6-ahmedabad-shri-d-m-patel-amp-others-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1047-ahd-1998-14-the-acit-cc-1-surat-smt-sunita-s-surana-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3505-ahd-2004-14-goldmine-share-amp-finance-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2931-ahd-1997-14-the-acit-circle-3-1-ahmedabad-m-s-asopalav-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1215-ahd-1998-14-the-acit-cir-2-1-ahmedabad-shri-pradip-r-gandhi-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-609-ahd-1998-14-the-amrapali-industries-p-ltd-ahmedabad-acit-co-cir-7-1-surat</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1272-ahd-1998-14-the-acit-co-cir-7-5-ahmedabad-m-s-rainbow-paper-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1153-ahd-2002-14-m-s-navratna-organisers-amp-dev-pvt-ltd-ahmedabad-the-acit-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1281-ahd-1998-14-the-acit-cir-10-2-ahmedabad-smt-saroj-k-agrawal-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1302-ahd-1998-14-the-dcit-sr-3-ahmedabad-shri-sushilkumar-m-agarwal-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5120-ahd-1996-14-amod-stamping-income-tax-department</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1110-ahd-1998-14-m-s-avani-petrochem-ltd-baroda-the-acit-co-cir-2-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3640-ahd-2004-14-smt-ranjanben-b-vakta-ahmedabad-the-income-tax-officer-ward-2-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-764-ahd-1998-14-kamlesh-kalidas-shah-ahmedabad-acit-cir-2-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-763-ahd-1998-14-kamlesh-kalidas-shah-ahmedabad-acit-cir-2-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-981-ahd-1997-14-the-acit-cir-6-1-ahmedabad-m-s-krishna-developers-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1002-del-2002-14-malhotra-construction-co-ito</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4428-del-2002-14-dcit-circle-2-harish-kumar-amp-sons</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2416-del-2000-14-jind-co-op-sugar-mills-ltd-jcit-sr</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1228-del-2003-14-dcit-circle-12-1-hindustan-commercial-investment-trust-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3802-del-2002-14-ito-ward-11-1-india-leas-cevelopment-corporation-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4409-del-2002-14-olympic-zippers-ltd-dcit-central-circle</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2642-del-2004-14-aero-leather-p-ltd-ito-co-ward-1-2</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1859-del-2001-14-dun-steels-ltd-dcit-inv-circle</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3167-del-2002-14-dcit-circle-15-1-runwell-i-p-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4393-del-2002-14-r-k-k-r-industries-pvt-ltd-acit-cc-9</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-637-del-2003-14-ito-ward-22-4-jeth-mal-nahata</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4427-del-2002-14-dcit-circle-2-ganga-saran-sharma</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-del-2002-14-harikishan-lal-sareen-acit</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-514-ind-2002-14-the-ito-4-1-indore-m-s-dhanuka-agencies-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-ind-2001-14-m-s-jay-bharat-trading-co-bhikangaon-the-ito-khargone</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-839-ind-2004-14-the-dcit-2-1-bhopal-m-s-m-p-film-development-corpn-bhopal</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-ind-1998-14-the-acit-cir-1-1-indore-m-s-sanmati-forest-industries-p-ltd-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1076-ind-2004-14-shri-satyanarayan-kanhaiyalal-gagrani-huf-neemuch-the-ito-neemuch</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1075-ind-2004-14-shri-satyanarayan-kanhaiyalal-gagrani-huf-neemuch-the-ito-neemuch</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-799-ind-2004-14-the-acit-ratlam-m-s-bhagat-complex-mandsaur</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-ind-2000-14-shri-maheshchand-mittal-indore-the-acit-inv-cir-1-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-ind-2001-14-shri-ashok-kumar-agrawal-tirla-the-ito-dhar</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-958-ind-2004-14-the-ito-5-2-indore-shri-ram-shahaya-garg-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-881-ind-2004-14-the-ito-dhar-shri-ishwar-patel-pithampur</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1309-ahd-1998-14-shri-govind-g-somani-baroda-the-acit-cent-cir-iii-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-ahd-2004-14-m-s-panchsheel-glass-trading-co-ahmedabad-the-income-tax-officer-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-ahd-1998-14-the-acit-cen-cir-1-baroda-m-s-chemphochen-industries-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-532-ahd-1998-14-dcit-spl-r-1-ahmedabad-ahmedabad-induction-alloys-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1597-ahd-2004-14-the-acit-circle-10-ahmedabad-shri-mahendrabhai-m-sheth-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3079-ahd-2004-14-the-ito-ward-6-4-ahmedabad-shri-yogeshkumar-c-shukla-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3078-ahd-2004-14-the-ito-ward-6-4-ahmedabad-smt-kavitaben-rakeshbhai-shukla-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-ahd-1998-14-m-s-hindustan-inks-amp-resins-mfg-co-vapi-dcit-asstt-spl-range-i-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3081-ahd-1997-14-m-s-air-command-international-ltd-baroda-the-acit-co-cir-1-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-rainbow-industries-pvt-ltd-50-of-1993</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-ind-2001-14-the-jcit-asstt-s-r-indore-m-s-indorei-foot-care-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-348-ind-2003-14-the-ito-1-2-bhopal-shri-nirmal-singh-suri-bhopal</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-ind-2001-14-shri-kailashchand-papdiwal-indore-the-ito-wd-1-5-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1069-ind-2004-14-shri-satyanarayan-kanhaiyalal-gagrani-huf-neemuch-the-ito-neemuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1071-ind-2004-14-shri-satyanarayan-kanhaiyalal-gagrani-huf-neemuch-the-ito-neemuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1068-ind-2004-14-shri-satyanarayan-kanhaiyalal-gagrani-huf-neemuch-the-ito-neemuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1067-ind-2004-14-shri-satyanarayan-kanhaiyalal-gagrani-huf-neemuch-the-ito-neemuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1070-ind-2004-14-shri-satyanarayan-kanhaiyalal-gagrani-huf-neemuch-the-ito-neemuch</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-ind-2004-14-smt-chandikadevi-agrawal-indore-the-dcit-inv-cir-1-1-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-ind-2003-14-shri-prakash-jain-indore-the-ito-2-3-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-839-ind-2003-14-m-s-aich-r-chemicals-p-ltd-bhopal-the-acit-cir-1-1-bhopal</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-526-ind-2003-14-the-ito-3-2-indore-m-s-makihaja-constructions-co-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-72-ind-2001-14-the-addl-s-r-1-indore-m-s-primear-protiens-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-676-ind-2004-14-the-ito-5-3-indore-shri-biharilal-yadav-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-654-ind-2004-14-the-ito-5-3-indore-shri-a-l-rekwar-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-910-ind-2004-14-the-ito-5-3-indore-smt-kuku-divedi-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-309-ind-2004-14-m-s-apsara-pulses-indore-the-dcit-2-1-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-673-ind-2004-14-m-s-milan-mithai-burhanpur-the-dcit-khandwa</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-497-ind-2004-14-the-ito-2-2-ujjain-smt-anita-chauhan-ujjain</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-786-ind-2004-14-the-ito-5-2-indore-miss-pushpa-bhonedkar-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-677-ind-2004-14-the-ito-5-2-indore-shri-pramod-kumar-dhawan-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-496-ind-2004-14-the-ito-2-2-ujjain-smt-anita-chauhan-ujjain</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-798-ind-2004-14-the-acit-ratlam-m-s-bhagat-complex-mandsaur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-953-ind-2004-14-the-ito-5-2-indore-shri-shyamrao-khatarkar-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-498-ind-2004-14-the-ito-2-2-ujjain-smt-anita-chauhan-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-492-ind-2004-14-the-ito-2-2-ujjain-smt-anita-chauhan-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-801-ind-2004-14-the-acit-ratlam-m-s-bhagat-complex-mandsaur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-651-ind-2004-14-the-ito-5-2-indore-shri-u-c-pandya-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-974-ind-2004-14-the-acit-cir-5-1-indore-shri-s-k-chakrawati-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-ahd-1997-14-m-s-sulekha-traders-ahmedabad-the-a-c-i-t-inv-cir-2-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3447-ahd-1997-14-m-s-madhusudan-dyeing-ans-ptg-mills-p-ltd-surat-the-a-c-i-t-com-cir-2-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1447-ahd-2002-14-m-s-campho-chem-industries-baroda-the-ito-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-699-ahd-1998-14-dcit-r-1-ahmedabad-smt-swatiben-sidharthbhai-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-936-ahd-1998-14-m-s-remco-paper-amp-board-inds-ltd-vapi-the-dcit-sr-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-334-ahd-1998-14-m-s-chempo-chem-industries-baroda-acit-cc-i-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-690-ahd-1998-14-m-s-suhas-textiles-ahmedabad-acit-cir-2-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-ahd-2004-14-m-s-panchsheel-glass-trading-co-ahmedabad-the-income-tax-officer-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1879-ahd-2002-14-m-s-panchsheeel-glass-trading-co-ahmedabad-the-ito-wd-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3157-ahd-2002-14-the-ito-ward-4-navsari-m-s-shiva-medical-store-navsari</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3067-ahd-2004-14-the-ito-ward-1-4-ahmedabad-crystal-quinone-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1445-ahd-2002-14-m-s-shri-fidahussain-n-hasariwala-baroda-the-ito-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3834-ahd-2004-14-the-income-tax-officer-abad-ward-3-4-ahmedabad-shri-lalit-thakker-huf-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-ahd-1998-14-kirit-h-vasa-ahmedabad-acit-cir-2-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3295-ahd-2004-14-shri-rajkumar-t-sadhnani-ahmedabad-the-acit-circle-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-685-ahd-1998-14-sdfc-finance-ltd-baroda-acit-cen-cir-2-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-789-ahd-1998-14-indian-petrochemicals-corpn-ltd-baroda-ito-tds-2-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-918-ahd-1998-14-the-acit-cir-1-navsari-shri-jitendra-maganlal-shah-morbi</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-934-ahd-1998-14-m-s-keystone-india-p-ltd-baroda-the-dcit-sr-2-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-850-ahd-1998-14-m-s-scarlo-machines-ahmedabad-acit-cir-2-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3214-ahd-1996-14-the-acit-inv-circle-2-baroda-m-s-maruti-land-developers-ankleshwar</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-843-ahd-1998-14-m-s-polyset-products-p-ltd-halol-the-dcit-sr-2-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1134-ahd-1997-14-m-s-r-l-kalathia-amp-co-bhavnagar-the-a-c-i-t-cen-cir-2-rajkot</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3695-ahd-2004-14-the-ito-tds-1-tds-range-ahmedabad-bank-of-india-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-604-ahd-1997-14-the-gupta-plastics-banaskantha-the-a-c-i-t-palanpur-cir-palanpur</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4424-ahd-2003-14-the-anyonya-sahayak-sahakari-mandali-ltd-petlad-the-income-tax-officer-petlad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4426-ahd-2003-14-the-anoyanya-sahayak-sahkari-manadli-ltd-petlad-the-income-tax-officer-petlad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-ahd-2003-14-the-ito-ward-4-navsari-sarkari-khand-udhyog-mandali-ltd-navsari</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1157-ahd-1998-14-m-s-syndicate-construction-co-ahmedabad-acit-inv-cir-6-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3576-ahd-1997-14-the-dcit-a-sp-r-1-baroda-m-s-ario-bros-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2547-ahd-2000-14-m-s-kayel-syntex-ltd-ahmedabad-the-dcit-co-cir-7-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3641-ahd-2004-14-shri-rashminbhai-k-vakta-ahmedabad-the-income-tax-officer-ward-2-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2260-ahd-2004-14-the-acit-patan-circle-patan-m-s-urvesh-psyllium-industries-ltd-patan</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-809-ahd-1998-14-shri-ravishankar-d-panchal-baroda-ito-cen-cir-1-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-740-ahd-1997-14-m-s-aarti-industries-ltd-valsad-the-dy-cit-asstt-spi-range-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3661-ahd-2004-14-shri-rajiv-m-sutaria-prop-sutaria-builders-ahmedabad-the-dy-cit-circle-9-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2161-ahd-2004-14-m-s-arun-marketing-baroda-the-income-tax-officer-ward-2-1-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1964-ahd-2000-14-the-j-c-i-t-gnr-s-r-ahmedabad-m-s-harij-nagrik-co-op-bank-ltd-harij</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1026-ahd-1998-14-m-s-valsad-dist-co-op-milk-producers-union-ltd-valsad-dcit-sr-1-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3448-ahd-1997-14-m-s-kewat-quality-tex-p-ltd-surat-the-acit-com-cir-2-1-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3498-ahd-2004-14-m-s-shree-durga-oil-mill-dist-sabarkantha-the-acit-s-k-circle-himatnagar</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3466-ahd-2004-14-the-ito-ward-11-2-ahmedabad-smt-shardaben-p-sanghvi-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2485-ahd-2004-14-shri-jitendrabhai-haribhai-patel-huf-surat-the-income-tax-officer-ward-9-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-486-ahd-1998-14-the-acit-cir-10-1-ahmedabad-m-s-yash-corporation-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1368-ahd-1997-14-the-dc-sr-i-rajkot-m-s-halar-salt-and-chemical-works-jamnagar</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-ahd-1998-14-the-acit-inv-circle-1-baroda-m-s-deval-sales-corpn-petlad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-199-ahd-1999-14-the-dcit-central-circle-1-2-ahmedabad-m-s-mercury-metal-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1231-ahd-1997-14-the-acit-cerntral-cir-1-2-ahmedabad-m-s-mercury-metals-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-795-ahd-1998-14-arun-j-vora-ahmedabad-acit-cir-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3523-ahd-2004-14-the-acit-circle-8-ahmedabad-sarjan-securities-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-ahd-1998-14-chemstar-organics-india-ltd-baroda-dcit-spl-r-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-303-ahd-1998-14-s-j-amp-s-p-family-trust-ahmedabad-dcit-a-spl-range-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3541-ahd-2004-14-the-ito-ahmedabad-ward-2-1-ahmedabad-the-gujarat-state-co-op-bank-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-ahd-1998-14-sabarkantha-co-op-cotton-union-ltd-ahmedabad-acit-cir-3-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-907-ahd-1998-14-m-s-shidimo-interaux-p-ltd-surat-acit-co-cir-2-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-902-ahd-1998-14-m-s-rupam-mercantiles-ltd-ahmedabad-dcit-sr-7-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1275-ahd-1998-14-m-s-industrial-vendors-inc-p-d-baroda-acit-cen-cir-3-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3362-ahd-2002-14-shri-raoof-r-dhanani-baroda-the-a-c-i-t-co-cir-1-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-688-ahd-1998-14-shri-rajesh-b-dalal-baroda-acit-cen-cir-3-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3415-ahd-2004-14-m-s-shakti-poultry-farm-anand-the-income-tax-ward-2-anand</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-691-ahd-1998-14-shanti-corporation-ahmedabad-dcit-asstt-sr-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3617-ahd-1997-14-m-s-gujarat-sico-textile-p-ltd-surat-the-acit-com-cir-2-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3468-ahd-2004-14-the-ito-ward-1-anand-the-anand-people-co-op-bank-ltd-anand</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-568-ahd-2000-14-shri-mahendrbhai-m-patel-baroda-the-a-c-i-t-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3469-ahd-2004-14-the-ito-ward-1-anand-the-anand-people-co-op-bank-ltd-anand</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3435-ahd-2004-14-the-asst-comm-of-income-tax-circle-5-baroda-smt-mrinalini-devi-paur-l-r-of-late-shrimant-f-p-gaekwad-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2701-ahd-1997-14-shri-mahendra-m-patel-baroda-the-acit-cir-1-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2565-ahd-2004-14-the-ito-ward-5-4-baroda-shri-jayesh-rasiklal-thakkar-dist-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-347-ahd-1999-14-shri-arun-b-naik-suart-the-i-t-o-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3168-ahd-1997-14-m-s-hatari-tape-cast-ltd-halol-the-acit-com-cir-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2622-ahd-2004-14-the-acit-cirlcle-1-1-baroda-gujarat-flurochemicals-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3643-del-2001-14-acit-circle-38-1-ashtha-farm-amp-builders</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3197-del-2002-14-acit-circle-surender-pal-singh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1193-del-2003-14-dcit-cen-cir-20-mayur-bhawan-cp-asnsal-buildwell-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-467-del-2002-14-dcit-cicle-11-1-innovative-tech-park-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2603-del-2004-14-aero-leather-pvt-ltd-ito-co-ward-1-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1320-del-2001-14-umesh-rastogi-acit-inv-circle</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4403-del-2002-14-acit-circle-18-1-unimin-india-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1000-del-2002-14-ved-suri-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4404-del-2002-14-acit-circle-18-1-u-p-air-ways-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4361-del-2002-14-acit-circle-19-1-indian-lock-company</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-483-del-2002-14-barjo-devi-ito-ward-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-530-del-2002-14-associated-electronics-research-foundation-ddit-exemption</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1749-del-2003-14-acit-cir-23-1-iffco</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2627-del-2002-14-ito-ward-d16-1-motor-amp-general-finance-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-488-del-2002-14-pacific-consultants-intl-dcit-tds-cir-28-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-489-del-2002-14-pacific-consultants-intl-dcit-tds-cir-28-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-490-del-2002-14-pacific-consultants-intl-dcit-tds-circle-28-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-gujarat-alkalies-chemicals-ltd-9-of-1993</loc>
               <lastmod>2025-09-18T06:55:26.391Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-klin-products-pvt-ltd-40</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/pavani-structurals-private-limited-and-pavani-estates-and-pavani-housing-finance-commissioner-of-income-tax-central-central-circle-and-assistant-commissioner-of-income-tax-central-circle-1360-of-2005-1361-of-2005-1362-of-2005-1404-of-2005</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3289-ahd-2004-14-the-sabarmati-co-op-bank-ltd-ahmedabad-the-income-tax-officer-ward-7-3-ahmedabad</loc>
               <lastmod>2024-10-10T05:48:29.608Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1878-ahd-2002-14-m-s-panchsheel-glass-trading-co-ahmedabad-the-ito-wd-1-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-ahd-2004-14-m-s-panchsheel-glass-trading-co-ahmedabad-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1310-ahd-1998-14-shri-govind-g-somani-baroda-the-acit-cent-cir-iii-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2462-ahd-1997-14-m-s-jeevan-products-baroda-the-a-c-i-t-cir1-2-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-534-ahd-1998-14-cosmos-textile-mills-p-ltd-ankleshwar-acit-inv-cir-7-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1850-ahd-2002-14-m-s-m-s-panchsheel-glass-trading-co-ahmedabad-the-ito-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1152-ahd-1998-14-the-surat-dist-co-op-bank-ltd-ahmedabad-ito-wd-2-6-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-745-ahd-2003-14-bil-metal-works-baroda-the-acit-baroda-circle-2-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2515-ahd-2004-14-m-s-niraj-cargo-movers-pvt-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-ahd-2004-14-m-s-panchsheel-glass-trading-co-ahmedabad-the-income-tax-officer-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2623-ahd-2004-14-krishnamegh-yarn-industries-ahmedabad-the-dy-cit-circle-12-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1618-ahd-2002-14-the-ito-ward-5-1-vapi-vapi-m-s-champochem-industries-ltd-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1849-ahd-2002-14-m-s-m-s-panchsheel-glass-trading-co-ahmedabad-the-ito-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1851-ahd-2002-14-m-s-m-s-panchsheel-glass-trading-co-ahmedabad-the-ito-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3163-ahd-1997-14-m-s-vijay-colour-lab-baroda-the-acit-cir-1-1-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1577-ahd-1998-14-shri-jasvant-a-parikh-mumbai-acit-cir-2-1-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2159-ahd-2000-14-shri-labhubhai-jadavbhai-surat-the-ito-wd-3-6-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3313-ahd-2004-14-the-acit-vapi-circle-vapi-gujarat-polyster-ltd-daman</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3332-ahd-2004-14-the-ito-ward-3-mehsana-shri-parshuram-ganpat-patil-dist-gandhinagar</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3863-ahd-2004-14-m-s-chokshi-dineshkumar-rajnikant-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3510-ahd-2003-14-the-acit-circle-5-baroda-m-s-bombay-estate-agency-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3495-ahd-2004-14-m-s-yuvraj-industries-ltd-baroda-the-acit-circle-4-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3752-ahd-2004-14-the-ito-ward-9-4-ahmedabad-shri-sultansing-r-chaudhari-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3179-ahd-2003-14-m-s-jalaram-finance-modasa-the-income-tax-officer-modasa</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1150-ahd-1997-14-the-acit-cerntral-cir-2-2-ahmedabad-torrent-phamacueticals-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1198-ahd-1997-14-m-s-torrent-pharmaceuticals-ltd-ahmedabad-the-a-c-i-t-cen-cir-2-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3627-ahd-2004-14-the-ito-ward-10-3-ahmedabad-the-nutan-nagrik-sahakari-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-ahd-1998-14-the-acit-co-cir-2-2-surat-m-s-vibhuti-synthetics-p-ltd-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-919-ahd-1998-14-the-acit-cir-1-navsari-shri-jitendra-maganlal-shah-maroli</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3551-ahd-2004-14-the-ito-ward-4-gandhinagar-m-s-shah-khodidas-premchand-amp-co-dist-gandhinagar</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2437-ahd-2004-14-m-s-biocare-remedies-pvt-ltd-gandhinagar-the-dcit-gnr-circle-gandhinagar</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-819-ahd-1995-14-rajkamal-construction-ahmedabad-income-tax-department</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3484-ahd-1997-14-the-acit-inv-circle-8-1-ahmedabad-shri-chetankumar-ganpatilal-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-851-ahd-1998-14-m-s-scarlo-machines-ahmedabad-acit-cir-2-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-864-ahd-1998-14-the-dcit-sr-1-ahmedabad-cadial-laboratories-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-818-ahd-1995-14-rajkamal-construction-ahmedabad-income-tax-department</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-911-ahd-1998-14-m-s-shubham-granites-ltd-baroda-acit-cen-cir-3-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3528-ahd-1997-14-the-ito-ward-2-4-baroda-shri-salim-mohmed-sharif-vora-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3242-ahd-2004-14-shri-nital-n-shah-ahmedabad-the-acit-circle-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2532-ahd-2000-14-smt-daxaben-c-thakkar-baroda-the-dcit-cent-cir-2-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-ahd-2003-14-the-ito-ward-4-navsari-sarkari-khand-udhyog-mandali-ltd-navsari</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3145-ahd-2004-14-bhagwati-caterers-pvt-ltd-ahmedabad-the-acit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3575-ahd-1997-14-the-dcit-a-sp-r-1-baroda-m-s-ario-bros-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-ahd-1997-14-the-acit-cerntral-cir-2-baroda-m-s-venus-electricals-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-ahd-2003-14-the-ito-ward-4-navsari-sarkari-khand-udhyog-mandali-ltd-navsari</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-ahd-1997-14-the-acit-centreal-circal-2-baroda-m-s-amod-stemping-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2866-ahd-1997-14-the-baroda-central-co-op-bank-ltd-baroda-the-acit-cir-1-2-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-993-ahd-1998-14-the-acit-co-cir-2-1-surat-smt-madaniben-r-dhamanwala-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1603-ahd-2004-14-anyinya-sahayak-sahakari-mandli-ltd-petlad-the-acit-circle-3-petlad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-742-ahd-1998-14-the-acit-cir-1-ahmedabad-m-s-somnath-iron-works-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2376-ahd-2004-14-m-s-dhami-brothers-surat-the-acit-circle-9-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3778-ahd-2004-14-b-nanji-amp-co-ahmedabad-the-acit-circle-9-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-745-ahd-1998-14-the-acit-cir-2-1-baroda-bhakti-construction-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-863-ahd-1998-14-the-dcit-sr-1-ahmedabad-cadial-antibiotics-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2549-ahd-2004-14-the-ito-ward-3-nadiad-the-thasrapeoples-co-op-bank-ltd-dist-kheda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3797-ahd-2004-14-the-ito-ward-4-4-ahmedabad-mark-marbles-amp-mines-limited-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2394-ahd-2004-14-shri-bipin-m-patel-surat-the-income-tax-officer-ward-6-1-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2103-ahd-2004-14-paras-saree-collection-ahmedabad-the-income-tax-officer-ward-3-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1929-ahd-2000-14-m-s-harij-nagrik-co-op-bank-ltd-ahmedabad-the-a-c-i-t-patan-circle-patan</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2482-ahd-2004-14-smt-kashiben-nanjibhai-patel-surat-the-income-tax-officer-ward-9-2-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2483-ahd-2004-14-smt-devkurben-savjibhai-patel-surat-the-income-tax-officer-ward-9-1-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2315-ahd-1997-14-the-acit-palanpur-circle-palanpur-m-s-gupta-pipe-industries-deesa</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-883-ahd-2001-14-m-s-karan-fibers-amp-fabrics-ltd-ahmedabad-the-dycit-asstt-sr-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3181-ahd-1997-14-the-acit-inv-circle-i-bhavnagar-smt-sheelaben-bhatia-of-late-shri-h-l-bhatia</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3481-ahd-2004-14-the-ito-ahmedabad-ward-3-4-ahmedabad-shermohmad-khanmohmad-pathan-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2993-ahd-2004-14-the-ito-vapi-ward-4-nani-daman-shri-bijay-singh-rathore-daman</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3106-ahd-2004-14-m-s-mansi-enterprise-baroda-the-income-tax-officer-ward-5-4-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-972-ahd-1998-14-the-acit-co-cir-7-3-ahmedabad-vimal-pumps-pvt-ltd-mehsana</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1826-ahd-1998-14-the-dcit-a-sr-2-ahmedabad-m-s-pee-gee-fabric-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3505-ahd-1997-14-the-dycit-asstt-sr-2-baroda-m-s-navjivan-roller-flour-and-pulse-mills-ltd-dahod</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-302-ahd-1998-14-s-j-amp-s-p-family-trust-ahmedabad-dcit-a-spl-range-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1318-ahd-1998-14-the-dcit-sr-5-ahmedabad-m-s-bhavna-engg-co-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2738-ahd-1997-14-the-acit-co-circle-7-1-ahmedabad-m-s-ra-builders-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3307-ahd-1997-14-the-dcit-a-s-r-1-ahmedabad-parle-international-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1310-ahd-2002-14-m-s-the-dahod-urban-coop-bank-ltd-dahod-the-ito-godhra</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1647-ahd-1999-14-the-dcit-anand-m-s-khajuraho-constructions-co-anand</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3493-ahd-1997-14-the-dycit-asstt-sr-3-baroda-m-s-ramendu-trust-ankleshwar</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3434-ahd-1997-14-m-s-raymon-glues-and-chemicals-baroda-the-dycit-a-sr-3-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2566-ahd-2004-14-the-ito-ward-5-4-baroda-shri-rasiklal-v-thakkar-dist-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3496-ahd-1997-14-the-dycit-asstt-sr-3-baroda-m-s-raymon-glues-and-chemicals-ltd-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2719-ahd-1997-14-the-shah-desai-amp-co-kheda-the-acit-cir-nadiad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2431-del-2001-14-dcit-circle-11-1-green-interprises</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1840-del-2001-14-ashok-kathyal-huf-ito-ward-10-6</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4614-del-2004-14-nandkishore-meghraj-jewellers-ito-ward-2-3</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-993-del-2002-14-acpl-exports-ito</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3194-del-2002-14-dcit-circle-16-1-tcg-development-india-p-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-del-2003-14-chase-investments-ltd-income-tax-officer</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3612-del-2002-14-modern-spinners-ltd-jcit-sr-27</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3199-del-2002-14-r-r-medicare-services-pvt-ltd-dcit-circle-15-1</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1874-del-2001-14-ito-ward-26-2-sanjog-overseas-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2900-del-2003-14-acit-cir-46-1-chandramali-srinivasan</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-482-del-2002-14-barjo-devi-ito-ward-3</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-481-del-2002-14-barjo-devi-ito-ward-3</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3182-del-2002-14-anand-amp-anand-dcit-circle-13-3</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1839-del-2001-14-control-wind-energy-ltd-ito-ward-6</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3177-del-2001-14-balwant-singh-amp-bros-ito-ward-1</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-del-2000-14-jcit-spl-range-9-lp-jaiswal</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-992-del-2002-14-sudesh-madhok-public-charitable-trust-ddit-e</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1670-del-2004-14-vijay-power-generators-ltd-ito-ward-17-3</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4347-del-2002-14-asha-nahata-ito-ward-32-4</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-975-del-2003-14-dcit-circle-9-1-spl-industries-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3133-del-2001-14-ishita-sood-jcit-s-r-14</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1197-del-2003-14-dcit-central-circle-25-room-no-411-laxmi-video-studio-pvt-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-817-del-2004-14-s-k-india-acit-circle-22-1</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2616-del-2002-14-ito-co-ward-3-3-chaman-lal-roshan-lal-pvt-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2057-del-2002-14-madan-aur-association-dcit</loc>
               <lastmod>2024-10-09T15:49:54.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-573-ind-2004-14-shri-rajendra-kumar-sethi-bhopal-the-dcit-asstt-cir-1-bhopal</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-807-ind-2004-14-the-ito-mandsaur-shri-vikash-kumar-ukawat-mandsaur</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-581-ind-1999-14-the-dcit-cir-1-ujjain-m-s-pithampur-cozima-p-ltd-jaora</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1073-ind-2004-14-shri-satyanarayan-kanhaiyalal-gagrani-huf-neemuch-the-ito-neemuch</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-ind-2004-14-smt-sunita-singhai-bhopal-the-ito-wd-3-3-bhopal</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-ind-2004-14-smt-sunita-singhai-bhopal-the-ito-wd-3-3-bhopal</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-837-ind-2004-14-ku-basanta-agrawal-indore-the-ito-5-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-681-ind-2004-14-the-ito-5-2-indore-shri-vinayak-rao-billore-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-375-ind-1999-14-shri-dr-sunil-kapoor-bhopal-the-acit-cir-2-bhopal</loc>
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               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-34-ind-2001-14-the-acit-co-cir-2-2-indore-m-s-dholgiri-tea-amp-foods-p-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-959-ind-2004-14-the-ito-5-2-indore-shri-r-v-panchayati-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-845-ind-2004-14-the-ito-5-2-indore-smt-vasudha-p-tare-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-gaekwad-company-42-of-1993-and-335-of-1993</loc>
               <lastmod>2025-09-18T06:55:26.391Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-super-cast-alloy-foundries-ltd-308</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sayaji-industries-ltd-commissioner-of-income-tax-44-of-1993</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gujarat-state-fertilizers-and-chemical-ltd-commissioner-of-income-tax-1-6585-of-2004</loc>
               <lastmod>2025-12-25T08:35:19.828Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-859-ahd-1998-14-the-acit-co-cir-7-1-ahmedabad-advance-multitech-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-960-ahd-1998-14-m-s-iron-rolling-mill-pvt-ltd-ahmedabad-dcit-sr-8-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1542-ahd-1998-14-m-s-navjeevan-construction-co-ahmedabad-dcit-sr-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1894-ahd-2004-14-shiv-shankar-amp-co-ahmedabad-the-income-tax-officer-ward-6-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3165-ahd-1997-14-m-s-vijay-colour-lab-baroda-the-acit-cir-1-1-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-438-ahd-2003-14-the-acit-circle-9-ahmedabad-m-s-radha-shyam-family-trust-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2361-ahd-2004-14-shri-chlochem-limited-ahmedabad-the-income-tax-officer-ward-8-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3046-ahd-2004-14-shri-thomas-m-augustine-ahmedabad-the-asst-cit-circle-14-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2721-ahd-1997-14-the-acit-circle-1-2-baroda-m-s-jeevan-products-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-858-ahd-1998-14-the-acit-co-cir-7-1-ahmedabad-advance-multitech-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2078-ahd-2002-14-the-ito-ward-2-4-baroda-shri-vinaykumar-yadav-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3008-ahd-2004-14-the-acit-central-circle-3-surat-m-s-evergreen-synthetics-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1568-ahd-1998-14-shri-dushyant-shantilal-shah-ahmedabad-acit-co-cir-2-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1877-ahd-2002-14-m-s-panchsheel-glass-trading-co-ahmedabad-the-ito-wd-1-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1863-ahd-2001-14-the-ito-ward-1-2-navsari-m-s-sliva-medical-stores-navsari</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-961-ahd-1998-14-m-s-iron-rolling-mill-pvt-ltd-ahmedabad-dcit-sr-8-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3110-ahd-2004-14-the-acit-osd-range-4-ahmedabad-ghcl-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3317-ahd-2004-14-the-dcit-circle-7-ahmedabad-m-s-madhavdas-mangaldas-amp-co-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3866-ahd-2004-14-shri-arjundas-n-shah-modasa-the-income-tax-officer-ward-4-dist-sabarkantha</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3811-ahd-2004-14-m-s-prima-chemicals-ahmedabad-the-joint-cit-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-364-ahd-2004-14-the-acit-circle-6-ahmedabad-m-s-d-m-patel-amp-others-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3737-ahd-2004-14-shri-bachubhai-fulchand-patni-ahmedabad-the-income-tax-officer-ward-14-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2688-ahd-2004-14-s-j-amp-s-p-family-trust-ahmedabad-the-income-tax-officer-tds-osd-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3624-ahd-1997-14-m-s-india-metal-traders-surat-the-acit-cir-1-3-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1136-ahd-1997-14-m-s-yamunadutt-agarwal-ahmedabad-the-a-c-i-t-cir-10-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2689-ahd-2004-14-s-j-amp-s-p-family-trust-ahmedabad-the-income-tax-officer-tds-osd-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2622-ahd-1997-14-m-s-aryalem-enterprises-p-ltd-baroda-dcit-a-sr-i-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3509-ahd-2003-14-the-ac-it-circle-5-ahmedabad-m-s-bombay-estate-agency-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3194-ahd-2004-14-biocare-remedies-pvt-ltd-gandhinagar-the-acit-gnr-circle-gandhinagar</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3474-ahd-1997-14-the-acit-cen-cir-1-surat-m-s-j-r-amp-company-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1025-ahd-1998-14-m-s-valsad-dist-co-op-milk-producers-union-ltd-valsad-acit-cir-1-valsad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-657-ahd-2002-14-the-acit-circle-7-ahmedabad-shri-naimesh-d-marfatia-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3495-ahd-1997-14-the-dycit-asstt-sr-3-baroda-m-s-tash-investments-p-ltd-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-481-ahd-1998-14-the-dcit-spl-r-1-surat-m-s-polyweave-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-820-ahd-1995-14-rajkamal-construction-ahmedabad-income-tax-department</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-495-ahd-2004-14-shri-gupta-satyendrasingh-jashwantsingh-surat-the-acit-circle-2-surat</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3458-ahd-2004-14-m-s-siddhi-packaging-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-820-ahd-1998-14-m-s-tide-industries-baroda-acit-cir-1-1-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3161-ahd-1997-14-the-acit-palanpur-m-s-agarwala-tiles-indus-deesa</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2314-ahd-1997-14-the-acit-palanpur-circle-palanpur-m-s-gupta-plastic-deesa</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-ahd-2003-14-the-ito-ward-4-navsari-sarkari-khand-udhyog-mandali-ltd-navsari</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-ahd-1998-14-the-acit-palanpur-circle-palanpur-m-s-agarwal-tiles-industries-deesa</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3179-ahd-1997-14-the-dcit-a-sr-2-ahmedabad-mehsana-dist-co-op-milk-producers-union</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-189-ahd-2003-14-the-ito-ward-4-navsari-sarkari-khand-udhyog-mandali-ltd-navsari</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-949-ahd-1998-14-m-s-tina-marketing-ltd-ahmedabad-dcit-sr-9-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3157-ahd-1997-14-m-s-mehsana-dist-co-op-milk-producers-union-ltd-mehsana-the-dcit-asstt-sr-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-ahd-2001-14-m-s-jay-vijay-express-carriers-baroda-the-addl-cit-r-i-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2486-ahd-2004-14-shri-labhuben-haribhai-patel-surat-the-income-tax-officer-ward-9-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3146-ahd-2004-14-bhagwati-caterers-pvt-ltd-ahmedabad-the-acit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1111-ahd-1998-14-m-s-avani-petrochem-ltd-baroda-the-acit-co-cir-2-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1341-ahd-1998-14-the-acit-co-circle-2-baroda-m-s-avani-petrochem-pvt-ltd-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1135-ahd-1998-14-the-dcit-sr-1-baroda-m-s-bio-pharma-baroda</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4425-ahd-2003-14-the-anoyanya-sahayak-sahkari-mandali-ltd-petlad-the-income-tax-officer-petlad</loc>
               <lastmod>2024-10-09T15:46:24.022Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-892-ahd-1997-14-the-dy-c-i-t-aseett-spi-rang-1-ahmedabad-m-s-aarti-industries-ltd-vapi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3660-ahd-2004-14-shri-rajiv-m-sutaria-prop-sutaria-builders-ahmedabad-the-dy-cit-circle-9-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2723-ahd-2000-14-the-dycit-com-circle-7-4-ahmedabad-m-s-kayel-syntex-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3274-ahd-1997-14-m-s-paavan-travels-ahmedabad-the-ito-wd-1-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-847-ahd-1997-14-the-dy-c-i-t-aseett-sr-1-ahmedabad-aarti-industries-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3662-ahd-2004-14-shri-rajiv-m-sutaria-prop-sutaria-builders-ahmedabad-the-dy-cit-circle-9-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2551-ahd-2004-14-the-ito-ward-3-nadiad-the-thasrapeoples-co-op-bank-ltd-dist-kheda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2550-ahd-2004-14-the-ito-ward-3-nadiad-the-thasrapeoples-co-op-bank-ltd-dist-kheda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1746-ahd-2003-14-the-asstt-cit-patan-circle-patan-harij-nagrik-sahakari-bank-ltd-patan</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3518-ahd-1997-14-m-s-radhakishan-pules-mills-borsad-the-acit-anand-cir-anand</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1367-ahd-1997-14-the-dc-sr-i-rajkot-m-s-halar-salt-and-chemical-works-jamnagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-ahd-1998-14-m-s-deval-sales-corporation-petlad-acit-inv-cir-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3792-ahd-1995-14-income-tax-department-indian-chemical-manufactures-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1278-ahd-1998-14-smt-arunaben-j-mehta-baroda-acit-cen-cir-3-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1219-ahd-1998-14-the-acit-inv-cir-2-baroda-shri-navin-a-suraiya-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3163-ahd-2004-14-m-s-ravi-packaging-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1311-ahd-2002-14-m-s-the-dahod-urban-coop-bank-ltd-dahod-the-ito-godhra</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1645-ahd-1999-14-the-dcit-anand-m-s-chaitanyahari-corporations-anand</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1611-ahd-2001-14-m-s-the-dahod-urban-co-op-bank-ltd-dahod-the-ito-wd-2-godhra</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3472-ahd-2004-14-the-ito-ward-8-3-ahmedabad-shreeji-woodply-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3474-ahd-2004-14-the-ito-ward-3-1-ahmedabad-m-s-gauri-theatre-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3436-ahd-2004-14-the-asst-comm-of-income-tax-officer-circle-5-baroda-smt-mrinalini-devi-paur-l-r-of-late-shrimant-f-p-gaekwad-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3055-ahd-1997-14-the-acit-co-circle-1-4-baroda-the-tiles-amp-poltery-works-co-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3434-ahd-2004-14-the-asst-comm-of-income-tax-circle-5-baroda-smt-mrinalini-devi-paur-l-r-of-late-shrimant-f-p-gaekwad-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3432-ahd-2004-14-the-ito-ward-5-2-baroda-m-s-western-india-motor-car-co-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3063-ahd-1997-14-the-acit-co-circle-1-3-baroda-kunal-printers-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1244-del-2003-14-acit-range-1-panna-lal-khanna</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3190-del-2002-14-acit-circle-32-1-inder-mohan-puri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3225-del-2002-14-dcit-circle-9-1-spl-industries-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4410-del-2002-14-acit-circle-kisan-sahkari-chini-mills</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3733-del-2002-14-dcit-circle-7-1-s-a-services-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-del-2002-14-acit-inv-circle-ametak-auto-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3176-del-2001-14-jcit-spl-range-muzaffarnagar-synirgs-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1865-del-2001-14-campsox-india-ltd-dcit-co-circle-26-5</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2887-del-2001-14-addl-cit-special-range-26-india-lease-development-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1706-del-2000-14-acit-cir-5-3-interface-communications</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2643-del-2004-14-aero-leather-pvt-ltd-ito-co-ward-1-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1723-del-2000-14-dcit-cir-26-1-prl-leasing-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4927-del-2000-14-dcit-delhi-sirazuddin-qureshi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-480-del-2002-14-barjo-devi-ito-ward-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2-del-2002-14-m-b-sodana-dcit-non-resid-cir</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2541-del-2002-14-ito-ward-14-1-padia-timber-coy-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3159-del-2002-14-oswal-leasing-ltd-dcit-circle-13-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1740-del-2003-14-ito-ward-3-man-singh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2551-del-2002-14-dcit-circle-10-1-d-c-m-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3775-del-2002-14-ito-ward-15-4-rajiv-motors-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3733-del-2001-14-amrit-varsha-plour-mills-p-ltd-dcit-circle</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-452-del-2002-14-devendra-salvan-ito-ward-24-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-522-del-2002-14-modern-decorators-acit-cirlce-37-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-526-del-2002-14-kelly-bardeja-dcit-spl-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3514-del-2003-14-acit-cir-3-1-bright-star-hotels-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2426-del-2001-14-vimoni-india-p-ltd-jcit-special-range-6</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3419-del-2002-14-ito-ward-16-1-motor-amp-general-finance-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1215-del-2001-14-sendhu-trade-links-ltd-jcit-special-range-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-492-del-2002-14-pacific-consultants-intl-dcit-tds-cir-28-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-493-del-2002-14-pacific-consultants-intl-dcit-tds-cir-28-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-496-del-2002-14-pacific-consultant-intl-dcit-tds-cir</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-495-del-2002-14-pacific-consultants-intl-dcit-tds-cir-28-10</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-494-del-2002-14-pacific-consultants-intl-dcit-tds-cir-28-10</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-429-ind-2004-14-smt-sunita-jain-ujjain-the-ito-wd-2-2-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-580-ind-1999-14-the-dcit-cir-1-ujjain-m-s-pithampur-cozima-p-ltd-jaora</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1065-ind-2004-14-shri-satyanarayan-kanhaiyalal-gagrani-huf-neemuch-the-ito-neemuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1064-ind-2004-14-shri-satyanarayan-kanhaiyalal-gagrani-huf-neemuch-the-ito-neemuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-245-ind-2001-14-the-ito-khargone-m-s-jai-bharat-trading-co-bhikangaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-177-ind-2001-14-the-dcit-cir-2-2-indore-m-s-sanjay-brothers-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-606-ind-2004-14-m-s-stl-export-ltd-indore-the-acit-co-cir-2-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-221-ind-2001-14-the-dcit-inv-cir-2-1-indore-m-s-anand-ele-emporiam-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-700-ind-1999-14-the-acit-cir-2-bhopal-m-s-murano-poultry-farm-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1028-ind-2004-14-m-s-mannalal-kanhaiyalal-laddha-dhar-the-ito-dhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-277-ind-2003-14-shri-kailashchand-vyash-huf-satwash-the-ito-dewas</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-88-ind-2002-14-shri-premchand-tilgora-nalkhera-the-ito-wd-3-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-911-ind-2004-14-the-ito-5-3-indore-shri-anirudh-joshi-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-661-ind-1997-14-smt-lalit-prabha-karanparia-indore-the-acit-cir-1-3-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-954-ind-2004-14-the-ito-5-2-indore-shri-mangilal-dosi-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-909-ind-2004-14-the-ito-5-3-indore-smt-g-saroj-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-682-ind-2004-14-the-ito-5-2-indore-shri-surendra-kumar-solanki-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-304-ind-2004-14-m-s-panjab-boot-house-bhopal-the-ito-1-2-bhopal</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-793-ind-2004-14-shri-ishwar-s-o-rajan-patel-pithampur-the-ito-dhar</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-261-ind-2000-14-m-s-western-marketing-agency-indore-the-dcit-cir-1-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-233-ind-2001-14-shri-ashok-kumar-agrawal-tirla-the-ito-dhar</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-846-ind-2004-14-the-ito-5-2-indore-shri-rameshchand-jaiswal-indore</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-707-ind-1998-14-the-acit-inv-cir-1-indore-shri-maheshchandra-jagdishchandra-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ambica-cement-products-13</loc>
               <lastmod>2025-09-18T06:55:26.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-hynoup-food-oil-ind-pvt-ltd-19-of-1993</loc>
               <lastmod>2025-09-18T06:55:26.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-kohinoor-flour-mills-pvt-ltd-420</loc>
               <lastmod>2025-09-18T06:55:26.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sayaji-industries-commissioner-of-income-tax-48</loc>
               <lastmod>2025-09-18T07:04:22.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-gujarat-i-ahmedabad-mehsana-district-co-operative-milk-producers-union-ltd-26</loc>
               <lastmod>2025-09-18T06:59:00.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rohit-mills-ltd-commissioner-of-income-tax-7-of-1993</loc>
               <lastmod>2025-12-25T08:35:19.803Z</lastmod>
           </url>
         
   </urlset>
 