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               <loc>https://counselvise.com/direct-tax/judgements/ita-3598-ahd-2004-14-ratanben-hargovandas-patel-ahmedabad-the-income-tax-officer-ward-8-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3603-ahd-2004-14-raiben-ugardas-patel-o-s-d-f-t-ahmedabad-the-income-tax-officer-ward-8-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3589-ahd-2004-14-pramodbhai-kanjibhai-patel-huf-ahmedabad-the-income-tax-officer-ward-8-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1437-ahd-1997-14-shri-sunrise-ship-breaking-industries-bhavnagar-the-dy-cit-rajkot</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3608-ahd-2004-14-sevantibhai-kanjibhai-patel-ahmedabad-the-income-tax-officer-ward-8-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1441-ahd-1998-14-the-acit-inv-cir-2-baroda-shri-prakash-c-shah-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-ahd-1998-14-satyanarayan-gopiram-ahmedabad-acit-cc-1-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1595-ahd-1998-14-the-acit-co-cir-1-2-baroda-transpeak-finance-ltd-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2379-ahd-2004-14-the-addl-cit-valsad-range-valsad-bilag-industries-ltd-vapi</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-215-ahd-2005-14-kankaria-maninagar-nagrik-sahakari-bank-ltd-ahmedabad-the-acit-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1657-ahd-2004-14-johri-sons-jewellers-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2432-ahd-2004-14-smt-leelaben-rajnikant-shah-baroda-the-income-tax-officer-ward-5-2-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1914-ahd-1998-14-m-s-shree-ambica-flour-mills-corp-ahmedabad-add-cenrl-cir-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1965-ahd-1998-14-m-s-paramananad-rajeshkumar-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2836-ahd-2002-14-m-s-sonnet-colour-p-ltd-ahmedabad-the-i-t-o-co-wd-7-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3787-ahd-2004-14-shivapada-holdings-pvt-ltd-bulsar-the-addl-cit-valsad-range-valsad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3793-ahd-2004-14-ethnic-holdings-pvt-ltd-bulsar-the-addl-cit-valsad-range-valsad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3806-ahd-2004-14-the-khedbrahma-nagrik-sahakari-bnak-ltd-sabarkantha-the-income-tax-officer-s-k-ward-2-sabarkantha</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3791-ahd-2004-14-esthetic-finvest-pvt-ltd-bulsar-the-addl-cit-valsad-range-valsad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-ahd-2005-14-the-acit-circle-10-ahmedabad-the-co-op-bank-of-ahmedabad-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-ahd-2005-14-the-acit-circle-10-ahmedabad-the-co-op-bank-of-ahmedabad-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-278-ahd-2005-14-kevin-cast-engineering-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3852-ahd-2004-14-the-ito-ward-12-3-ahmedabad-shri-samrathbhai-s-mali-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-722-ahd-1999-14-m-s-alembic-chemicals-works-co-ltd-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-ahd-2005-14-vardhman-synthetics-pvt-ltd-surat-the-income-tax-officer-ward-4-4-surat</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3320-ahd-2004-14-the-ito-ward-3-2-ahmedabad-shri-atul-v-shah-prop-m-s-atul-texchem-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-ahd-2005-14-the-acit-circle-1-ahmedabad-bhagwati-spherocast-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-245-ahd-2005-14-shri-mukundbhai-ramabhai-patel-mehsana-the-acit-mehsana-circle-mehsana</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3783-ahd-1996-14-income-tax-department-bhagwati-autocast-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2262-ahd-2004-14-m-s-shah-associates-surat-the-income-tax-officer-ward-5-3-surat</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5314-ahd-1996-14-shri-rajeni-v-shah-ahmedabad-the-dy-city-a-s-r-8-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3722-ahd-2004-14-the-dcit-tds-range-ahmedabad-ahmedabad-municipal-corporation-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-ahd-2004-14-intellect-components-company-ahmedabad-the-income-tax-officer-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-ahd-2005-14-the-dcit-circle-6-ahmedabad-shri-rameshchandra-s-patel-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1129-ahd-1997-14-m-s-ankit-intermediates-ahmedabad-the-dy-cit-asstt-sr-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3665-ahd-1997-14-the-acit-cen-circle-3-baroda-m-s-industrial-vendor-inc-agency-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2329-ahd-2002-14-m-s-arihant-metal-indus-godhra-the-dycit-cent-cir-1-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-573-ahd-2004-14-m-s-arihant-metal-industries-godhra-the-dy-cit-cent-cir-1-godhra</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2339-ahd-2004-14-baroda-dist-industrial-co-op-bank-ltd-ahmedabad-the-ito-ward-5-3-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-ahd-2005-14-m-s-radha-krishna-anand-the-income-tax-officer-ward-1-anand</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3707-ahd-2004-14-m-s-saremal-jhaverchand-fine-fab-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3330-ahd-1997-14-m-s-chemstar-organics-i-ltd-baroda-the-dy-cit-asstt-sr-1-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3732-ahd-2004-14-the-acit-tds-range-1-ahmedabad-essem-entreainment-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1320-ahd-1998-14-the-dcit-sr-9-ahmedabad-tsunami-pharmaceuticals-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3959-ahd-2004-14-the-acit-ahmedabad-circle-3-ahmedabad-m-s-premprakash-industries-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3617-ahd-2004-14-m-s-ambica-rice-mills-ahmedabad-the-income-tax-officer-ward-6-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3571-ahd-2004-14-nutan-petroleum-dist-surat-the-income-tax-officer-ward-5-3-surat</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-ahd-2005-14-the-ito-ward-8-4-ahmedabad-vam-airtex-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-616-ahd-2003-14-m-s-krishna-enterprises-ahmedabad-the-ito-ward-6-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1226-del-2003-14-pepsico-india-holdings-pvt-ltd-dcit-osd-range-14</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1780-del-2003-14-shivalik-finleasse-ltd-ito-ward-8-2</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1768-del-2003-14-alankar-commercial-pvt-ltd-dcit-cir-1-1</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3646-del-2001-14-shive-wires-p-ltd-jcit-spl-range</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2973-del-2003-14-rekha-jain-ito-ward-1-1</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1935-del-2003-14-nand-kishor-mahavir-singh-ito-ward-1-1</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2609-del-2003-14-vipin-arora-acit</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4256-del-2002-14-acit-circle-tayal-concast-pvt-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1767-del-2003-14-alankar-commercial-pvt-ltd-dcit-cir-1-1</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-863-del-2004-14-s-k-bose-ito-ward-20-4</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-991-del-2002-14-teesho-rubber-pvt-ltd-dcit</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5251-del-2003-14-rama-suri-ito-ward-5</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1444-del-2001-14-chet-ram-sharma-ito-ward-5</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-990-del-2002-14-anil-kumar-dcit</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1490-del-2003-14-bombay-holdings-pvt-ltd-dcit-cir-2</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1491-del-2003-14-bombay-holdings-pvt-ltd-dcit-cir-2</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-del-2004-14-ito-ward-1-4-mukesh-tyagi</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1915-del-2003-14-kishanco-operation-sorsawa-acit-cir</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-244-del-2004-14-laxmi-narayan-dcit-circle</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-783-del-2004-14-oswal-ageo-mills-dcit-central-circle-1</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1489-del-2003-14-bombay-holdings-pvt-ltd-dcit-cir-2</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-824-del-2004-14-oswal-agro-mills-ltd-dcit-central-circle-i</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5595-del-2003-14-acit-cir-2-gartwal-steels-pvt-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3345-del-2003-14-madras-holdings-p-ltd-dcit-circle-2</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1788-del-2003-14-udham-singh-huf-ito-ward-1-3</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1791-del-2003-14-ved-singh-huf-ito-ward-1-3</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5095-del-2003-14-market-committee-acit</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5062-del-2003-14-market-committee-acit</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-kacharadas-patel-specific-family-trust-commissioner-of-income-tax-59-of-1993-and-59a-of-1993</loc>
               <lastmod>2025-12-25T08:35:19.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-746-ind-2004-14-the-dcit-5-1-indore-smt-sunanda-bhanurkar-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-973-ind-2004-14-the-acit-cir-5-1-indore-shri-sanjay-telang-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3225-ahd-2004-14-shri-pradipbhai-d-shah-ahmedabad-the-acit-circle-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1228-ahd-1998-14-m-s-indian-dairy-machinery-co-ltd-vithal-udyognagar-the-dcit-sr-2-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-561-ahd-1998-14-the-dcit-spl-r-2-baroda-atlas-wires-ltd-bharuch</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-799-ahd-1998-14-the-acit-cir-6-1-ahmedabad-shri-pannalal-dahyalal-shah-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-634-ahd-1998-14-the-ito-ward-3-4-ahmedabad-vimla-sidharth-trust-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3605-ahd-2004-14-prahladbhai-ugardas-patel-ahmedabad-the-income-tax-officer-ward-8-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3600-ahd-2004-14-bhimabhai-lallubhai-ahmedabad-the-income-tax-officer-ward-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3599-ahd-2004-14-abhay-lallubhai-ahmedabad-the-income-tax-officer-ward-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3609-ahd-2004-14-vinod-ugardas-patel-ahmedabad-the-income-tax-officer-ward-8-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1777-ahd-2004-14-j-r-synthetics-pvt-ltd-surat-the-income-tax-officer-ward-1-3-surat</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3453-ahd-2004-14-shri-shatataraka-holdings-pvt-ltd-mumbai-the-acit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-ahd-2005-14-m-s-adinath-textiles-ahmedabad-the-income-tax-officer-ward-6-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-910-ahd-2004-14-m-s-national-transport-co-baroda-the-income-tax-officer-ward-2-4-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1639-ahd-1998-14-m-s-skylark-c-m-c-p-ltd-ahmedabad-the-dcit-sr-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3321-ahd-2004-14-the-ito-ward-10-2-ahmedabad-gujarat-state-co-op-agri-rural-dev-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-647-ahd-1996-14-income-tax-department-bhagwati-autocast-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-487-ahd-1996-14-the-dcit-a-s-r-7-ahmedabad-bhagwati-autocast-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-928-ahd-2002-14-the-ito-ward-1-2-ahmedabad-m-s-bhajisan-investment-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1441-ahd-1997-14-m-s-sanjay-oilcake-industries-jamnagar-the-dy-cit-rajkot</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5315-ahd-1996-14-shri-dinesh-v-shah-ahmedabad-the-dy-city-a-s-r-8-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3324-ahd-1996-14-the-acit-circle-2-4-ahmedabad-atul-manharlal-choksi-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1138-ahd-1998-14-the-dcit-sr-2-baroda-parul-chemicals-ltd-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1873-ahd-2003-14-nirmal-land-corporation-ahmedabad-the-ito-ward-1-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1091-ahd-1997-14-the-acit-cir-6-3-ahmedabad-dr-puransingh-thakore-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1872-ahd-2003-14-nirmal-land-corporation-ahmedabad-the-ito-ward-1-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1758-ahd-1998-14-the-acit-circle-2-1-ahmedabad-m-s-n-p-shah-amp-co-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1077-ahd-2002-14-m-s-swapnil-financial-p-ltd-ahmedabad-the-dy-cit-asstt-sr-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3616-ahd-2004-14-ahmedabad-dist-co-op-producers-union-ltd-uttam-dairy-ahmedabad-the-asstt-comm-of-income-tax-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3501-ahd-2004-14-the-ito-ward-8-4-ahmedabad-videh-publication-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-ahd-2005-14-kankaria-maninagar-nagrik-sahakari-bank-ltd-ahmedabad-the-acit-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3550-ahd-2004-14-shri-manish-dineshchandra-shah-navsari-the-acit-circle-1-navsari</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1448-ahd-2000-14-the-ito-ward-3-3-ahmedabad-m-s-monarch-dyestuff-industries-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3245-ahd-2004-14-shri-arpan-a-chokshi-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2548-ahd-2004-14-the-ito-ward-3-nadiad-the-balasinor-nagrik-sahakari-bank-ltd-dist-kheda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1338-ahd-1998-14-the-acit-co-circle-3-baroda-industrial-vendor-inc-agency-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-856-ahd-1998-14-m-s-sulekhram-steels-ltd-ahmedabad-the-dcit-sr-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1428-ahd-1999-14-the-dcit-cerl-circle-3-baroda-m-s-j-jleasing-finance-p-ltd-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3356-ahd-2004-14-shri-mukesh-karsanbhai-patel-navsari-the-acit-circle-1-navsari</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-ahd-2005-14-shri-maulik-piyush-jariwala-surat-the-income-tax-officer-ward-9-2-surat</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-ahd-2005-14-the-acit-circle-1-navsari-m-s-b-tex-ointment-mfg-co-navsari</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-ahd-2003-14-shri-nevil-j-wadia-silvasa-the-ito-ward-3-vapi</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3634-ahd-1997-14-m-s-anjaleem-enterprises-p-ltd-baroda-the-dy-cit-asstt-sr-1-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-ahd-1998-14-ravi-k-modi-surat-acit-a-cir-1-3-surat</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-303-ahd-2003-14-shri-mansingh-deepsingh-chohan-nani-daman-the-ito-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-ahd-2005-14-the-ito-ward-2-4-ahmedabad-shri-lokumal-chanchaldas-sevkani-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1892-ahd-1998-14-m-s-anar-chemicals-p-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3584-ahd-2004-14-karsanbhai-kacharabhai-patel-ahmedabad-the-income-tax-officer-ward-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3581-ahd-2004-14-shri-mohanlal-baraiya-o-s-f-t-ahmedabad-the-income-tax-officer-ward-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3592-ahd-2004-14-pushpaben-joitaram-patel-o-s-d-f-t-ahmedabad-the-income-tax-officer-ward-8-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3577-ahd-2004-14-shri-chandulal-mohanlal-baraiya-ahmedabad-the-income-tax-officer-ward-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3785-ahd-2004-14-shatataraka-holdings-pvt-ltd-bulsar-the-addl-cit-valsad-range-valsad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-787-ahd-1998-14-m-s-makson-phar-i-p-ltd-surendranagar-dcit-sr-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-790-ahd-1998-14-zaverchand-gaekwad-ltd-baroda-dcit-sr-3-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3794-ahd-2004-14-raksahak-chemicals-pvt-ltd-bulsar-the-addl-cit-valsad-range-valsad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-ahd-2005-14-s-j-amp-s-p-family-trust-ahmedabad-the-income-tax-officer-tds-osd-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-656-ahd-2001-14-m-s-amratlal-amp-sons-ahmedabad-the-acit-cir-1-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3243-ahd-2004-14-the-ito-ward-3-3-ahmedabad-shri-pravinchandra-b-patel-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-813-ahd-2001-14-smt-jagruti-dhirenbhai-shah-surat-the-ito-wd-1-6-surat</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-850-ahd-2001-14-shri-jagjivandas-k-shah-surat-the-ito-wd-1-6-surat</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2778-del-2001-14-dcit-tds-circle-23-2-nhk-japan-broad-casting-corporation</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2782-del-2001-14-dcit-tds-circle-23-2-nhk-japan-broad-casting-corporation</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1014-del-2002-14-dcit-abb-instrumentation-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-del-2004-14-upper-mukhya-adhikari-acit</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3524-del-2003-14-ito-ward-3-1-bindal-alloys-pvt-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1995-del-2004-14-kissan-sehkari-chini-mills-ltd-acit-circle</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1789-del-2003-14-jasi-ram-huf-ito-ward-1-3</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2032-del-2003-14-acit-cir-kisan-sahkari-chini-mills</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-del-2004-14-n-c-gupta-acit-circle</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1994-del-2004-14-kissan-sehkari-chini-mills-lttd-acit-circle</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3800-del-2002-14-rashtriya-packaging-ito-ward-35-4</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1743-del-2003-14-pacific-machinary-and-equipment-pvt-ltd-ito-ward-14-3</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-605-del-2003-14-dcit-circle-14-1-polyplex-corporation-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1239-del-2003-14-geeta-chawla-ito-ward-21-8-vikas-bhawan</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-608-del-2003-14-dcit-cir-18-1-western-india-shipyard-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3847-ahd-2004-14-m-s-krishna-organics-surat-the-income-tax-officer-ward-2-4-surat</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3876-ahd-2004-14-m-s-international-traders-nani-daman-ut-the-income-tax-officer-vapi-ward-4-nani-daman-ut</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3731-ahd-2004-14-the-acit-tds-range-1-ahmedabad-essem-entreainment-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3956-ahd-2004-14-the-acit-ahmedabad-circle-3-ahmedabad-m-s-samir-synthetic-mills-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-375-ahd-2001-14-the-ito-ward-8-5-ahmedabad-shri-prakash-k-bhagwati-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2224-ahd-2004-14-the-i-t-o-ward-8-3-ahmedabad-shyamal-intermediates-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3958-ahd-2004-14-the-acit-ahmedabad-circle-3-ahmedabad-m-s-premprakash-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-25-ahd-2005-14-the-ito-ward-7-4-ahmedabad-mahila-utkarsh-nagrik-sahakari-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-19-ahd-2005-14-the-ito-ward-8-4-ahmedabad-vam-airtex-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-23-ahd-2005-14-the-ito-ward-7-4-ahmedabad-mahila-utkarsh-nagrik-sahakari-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5210-del-2003-14-phonix-electric-india-dcit-special-range-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-60-del-2004-14-saroj-bala-ito-ward-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3056-del-2004-14-ito-ward-1-4-laxmi-devi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1792-del-2003-14-bir-singh-huf-ito-ward-1-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5074-del-2003-14-suma-industries-ltd-dcit-cir-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5114-del-2003-14-market-commettee-ito-hissar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5052-del-2003-14-market-committee-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5107-del-2003-14-market-commettee-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5098-del-2003-14-market-committee-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1165-del-2003-14-vimal-ito-ward-20-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5364-del-2003-14-acit-cir-2-jaswant-singh-mills-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5000-del-2002-14-acit-rewari-circle-b-r-d-textiles</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2608-del-2003-14-vipin-arora-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-746-del-2004-14-acit-circle-i-green-field-corporation</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1884-del-2004-14-ito-ward-2-1-p-k-construction-co</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2459-del-2000-14-dcit-co-cir-25-4-indo-java-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4489-del-2002-14-acit-circle-ii-dewan-rubber-industreis</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2424-del-2001-14-deepak-oil-mills-jcit-special-range-18</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-609-del-2001-14-containeer-corp-of-india-ltd-jcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1008-del-2002-14-lic-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2849-del-2003-14-acit-saharanpur-prem-spining-amp-weaving-mills-co-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1973-del-2003-14-acit-cir-i-bindal-inds-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1288-del-2001-14-jcit-special-range-soth-bros-litm</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1883-del-2004-14-ito-ward-2-1-narendra-kumar-gupta</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5135-del-2003-14-market-commette-ito-hissar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5140-del-2003-14-market-commettee-ito-rohtak</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5149-del-2003-14-market-commettee-ito-hissar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5160-del-2003-14-market-committee-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5153-del-2003-14-market-comettee-ito-hissar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5163-del-2003-14-market-committee-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2509-del-2004-14-sudhir-kumar-bhugra-ito-ward-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1179-del-2003-14-dinesh-chand-sapra-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5058-del-2003-14-market-committee-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5055-del-2003-14-market-committee-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5073-del-2003-14-baker-oil-tools-india-pvt-ltd-ito-ward-2-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5121-del-2003-14-market-committee-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5120-del-2003-14-market-committee-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5134-del-2003-14-market-commettee-ito-hissar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-439-del-2002-14-acit-circle-i-r-l-sharma</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5575-del-2003-14-acit-cir-i-tayal-construction-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4241-del-2001-14-garg-associates-p-ltd-dcit-inv-circle</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5574-del-2003-14-acit-cir-i-tayal-constructions-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-302-del-2004-14-acit-circle-dany-dairy-amp-food-engineers-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-910-ind-2003-14-m-s-nakoda-wire-ind-ratlam-the-ito-wd-1-ratlam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-246-ind-2002-14-m-s-malwa-oxision-amp-industrial-gases-p-ltd-ratlam-the-jcit-s-r-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-741-ind-2004-14-the-dcit-5-1-indore-shri-suhas-bhaskar-mule-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-820-ind-2004-14-the-dcit-5-1-indore-shri-chintaman-shintre-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-716-ind-2004-14-the-dcit-5-1-indore-shri-g-k-choudhary-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-976-ind-2004-14-the-acit-cir-5-1-indore-shri-rajendra-kumar-jain-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-505-ind-1997-14-shri-babulal-agarawal-bhopal-the-acit-cir-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1085-ind-2004-14-the-ito-5-2-indore-shri-shailandra-dangi-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-237-ind-2003-14-the-acit-3-1-bhopal-m-s-shukla-stone-works-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-83-ind-2004-14-the-acit-1-2-bhopal-smt-natasha-arora-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1081-ind-2004-14-shri-pradeep-vasantrao-kapse-indore-the-ito-wd-5-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-368-ind-2001-14-the-dcit-cir-2-1-indore-m-s-standerd-agencies-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-257-ind-2004-14-the-acit-3-1-bhopal-shri-tejkulpal-singh-gorobara-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1103-ahd-1998-14-the-acit-co-cir-1-3-baroda-l-m-p-tractors-p-ltd-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4372-ahd-1996-14-the-d-c-i-t-asstt-s-r-2-baroda-mrs-vimlaben-j-patel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-971-ahd-1998-14-the-dcit-a-sr-2-ahmedabad-m-s-mamta-machinery-pvt-ltd-ambaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2263-ahd-2004-14-m-s-c-m-patel-amp-co-borsad-the-income-tax-officer-ward-3-4-petlad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-480-ahd-1998-14-the-dcit-spl-r-1-surat-shri-valjibhai-jerambhai-patel-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1022-ahd-1998-14-m-s-national-tractor-traders-surat-acit-cir-2-2-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3237-ahd-2004-14-jay-plasto-silvassa-the-income-tax-officer-ward-2-vapi</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3812-ahd-2004-14-the-adit-exemptions-ahmedabad-shri-sant-harchuram-charitable-trust-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3942-ahd-2004-14-m-s-kothari-dye-chem-ahmedabad-the-income-tax-officer-ward-3-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-226-ind-2003-14-m-s-shukla-stone-works-bhopal-the-acit-inv-cir-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-337-ind-2004-14-smt-shanawaz-bai-dhar-the-ito-dhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-327-ind-2003-14-m-s-shukla-stone-bhopal-the-acit-inv-cir-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1079-ind-2004-14-shri-vivek-vasantrao-kapse-indore-the-ito-wd-5-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-658-ind-2004-14-shri-suresh-s-o-gourdhandas-kukreja-indore-the-acit-inv-cir-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-686-ind-2004-14-the-ito-5-2-indore-smt-roheni-nigankar-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-843-ind-2004-14-the-ito-5-2-indore-smt-sushma-joshi-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-848-ind-2004-14-the-ito-5-2-indore-shri-santosh-jain-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-850-ind-2004-14-the-ito-5-2-indore-shri-g-r-shukla-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-628-ind-2004-14-the-dcit-5-1-indore-shri-p-j-athve-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-714-ind-2004-14-the-dcit-5-1-indore-m-s-ashok-w-kriplani-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-827-ind-2004-14-the-dcit-5-1-indore-shri-deepak-kumar-verma-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-755-ind-2004-14-the-dcit-5-1-indore-shri-v-dandekar-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-721-ind-2004-14-the-dcit-5-1-indore-shri-sharad-kumar-joshi-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-744-ind-2004-14-the-dcit-5-1-indore-shri-upendra-shah-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-ind-1998-14-shri-bharat-kumar-modi-mumbai-the-dcit-spl-rg-1-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-789-ind-2004-14-the-ito-5-2-indore-shri-bhagwandas-soni-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-745-ind-2004-14-the-dcit-5-1-indore-shri-n-s-gokhale-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-507-ind-2003-14-shri-inderchand-kailashchand-sanavad-the-ito-1-1-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-757-ind-2004-14-the-dcit-5-1-indore-shri-jagdishchandra-b-sharma-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-824-ind-2004-14-the-dcit-5-1-indore-shri-s-n-gupta-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-709-ind-2004-14-the-dcit-5-1-indore-shri-ashok-kumar-joshi-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-740-ind-2004-14-the-dcit-5-1-indore-shri-d-g-kawer-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3460-ahd-1997-14-the-acit-circle-i-baroda-m-s-emlici-engg-ltd-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3422-ahd-1997-14-m-s-emtici-engineering-ltd-vallabh-v-nagar-the-acit-centcir-1-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-479-ahd-1998-14-the-dcit-spl-r-1-surat-shri-valjibhai-jerambhai-patel-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3721-ahd-1997-14-the-acit-cen-cir-2-2-ahmedabad-m-s-mardia-castiongs-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-739-ahd-2004-14-anil-steel-traders-ahmedabad-the-dy-cit-circle-10-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1201-ahd-2004-14-the-ito-ward-7-1-ahmedabad-shri-nilay-p-anandiwala-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-744-ahd-1998-14-the-acit-co-cir-7-1-ahmedabad-m-s-anupama-steel-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-243-ahd-1998-14-the-dcit-asstt-sr-i-baroda-baroda-power-transmission-ltd-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-741-ahd-2004-14-anil-steel-traders-ahmedabad-the-dy-cit-circle-10-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2462-ahd-2004-14-taralaxmi-r-shah-family-trust-ahmedabad-the-income-tax-officer-circle-ii-ward-g-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3932-ahd-2004-14-the-ito-ward-6-4-ahmedabad-m-s-winfab-engineers-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3905-ahd-2004-14-m-s-ruchi-dyeing-amp-printing-mills-surat-the-acit-circle-6-surat</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2815-ahd-1997-14-the-acit-circle-10-1-ahmedabad-shri-r-p-loonia-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4508-ahd-2003-14-naresh-babulal-gandhi-ahmedabad-the-income-tax-officer-ward-14-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3931-ahd-2004-14-the-ito-ward-6-4-ahmedabad-m-s-winfab-engineers-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3725-ahd-2002-14-the-acit-circle-1-navsari-shri-ajaybhai-d-sagar-navsari</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-ahd-1998-14-the-acit-cen-cir-1-1-ahmedabad-gopi-synthetics-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-560-ahd-1998-14-the-dcit-spl-r-2-baroda-bayer-diagnostics-india-ltd-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-689-ahd-1998-14-shri-pannalal-dahyalal-shah-ahmedabad-dcit-asstt-wd-6-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3176-ahd-1997-14-m-s-c-g-glass-ltd-baroda-the-acit-co-cir-1-4-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-942-ahd-1998-14-the-ito-ward-6-1-ahmedabad-shri-shivabhai-v-patel-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-ahd-1998-14-mukesh-jewellers-ahmedabad-acit-cen-cir-1-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1877-ahd-2003-14-nirmal-land-corporation-ahmedabad-the-ito-ward-1-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-635-ahd-1998-14-the-ito-ward-3-4-ahmedabad-maninin-niranjan-trsut-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3177-ahd-1997-14-m-s-c-g-glass-ltd-baroda-the-acit-co-cir-1-4-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-594-ahd-1998-14-panchmahal-dyestuff-industries-ankleshwar-acit-sr-2-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-ahd-1998-14-m-s-ahmedabad-induction-alloys-ltd-ahmedabad-dcit-spl-r-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-673-ahd-1998-14-the-acit-cir-3-1-ahmedabad-shri-ashit-bharatbhai-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-683-ahd-1998-14-m-s-chudgar-ranchodlal-jethalal-fin-amp-trading-p-ltd-ahmedabad-acit-co-cir-7-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1961-ahd-1998-14-m-s-cera-corners-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1952-ahd-1998-14-the-dcit-a-sr-1-suart-smt-sunita-amit-desai-surat</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2825-ahd-2002-14-m-s-celllose-products-of-india-ltd-ahmedabad-the-dy-cit-asstt-spl-range-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3615-ahd-2004-14-ahmedabad-dist-co-op-producers-union-ltd-uttam-dairy-ahmedabad-the-asstt-comm-of-income-tax-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1989-ahd-1998-14-m-s-s-k-patel-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1659-ahd-2004-14-swapnil-financial-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1806-ahd-1998-14-the-ito-2-3-mehsana-m-s-chudhary-constraction-co-keralu</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3586-ahd-2004-14-haresh-ramjibhai-patel-ahmedabad-the-income-tax-officer-ward-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3580-ahd-2004-14-shri-jamnaben-u-baraiya-ahmedabad-the-income-tax-officer-ward-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3587-ahd-2004-14-shantaben-karsanbhai-kacharabhai-patel-ahmedabad-the-income-tax-officer-ward-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3596-ahd-2004-14-jadiben-kanjibhai-patel-ahmedabad-the-income-tax-officer-ward-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3594-ahd-2004-14-udaykumar-k-baraiya-huf-ahmedabad-the-income-tax-officer-ward-8-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3606-ahd-2004-14-raju-jagjivandas-patel-ahmedabad-the-income-tax-officer-ward-8-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3590-ahd-2004-14-bhuriben-cheharsingh-ahmedabad-the-income-tax-officer-ward-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3604-ahd-2004-14-nima-karsanbhai-patel-ahmedabad-the-income-tax-officer-ward-8-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3602-ahd-2004-14-ramesh-udaykumar-baraiya-o-s-d-f-t-ahmedabad-the-income-tax-officer-ward-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-ahd-2005-14-manubhai-baldevbhai-brahmbhatt-ahmedabad-the-income-tax-officer-ward-15-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-ahd-2005-14-the-acit-circle-10-ahmedabad-smt-vaishali-s-sodhan-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3390-ahd-2004-14-m-s-jhaveri-industries-dist-valsad-the-income-tax-officer-tds-valsad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3260-ahd-1997-14-the-acit-circle-6-1-ahmedabad-dr-miss-s-c-pandya-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2983-ahd-2002-14-m-s-swami-corporations-nadiad-the-i-t-o-wd-1-nadiad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3080-ahd-2004-14-shri-devendrabhai-r-jodhani-surat-the-income-tax-officer-ward-8-3-surat</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3570-ahd-2004-14-phoenix-software-india-pvt-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-ahd-2004-14-shri-dhirubhai-r-desai-ahmedabad-the-income-tax-officer-ward-13-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2382-ahd-2004-14-the-addl-cit-valsad-range-valsad-mitsu-ltd-vapi</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-216-ahd-2005-14-kankaria-maninagar-nagrik-sahakari-bank-ltd-ahmedabad-the-acit-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-217-ahd-2005-14-kankaria-maninagar-nagrik-sahakari-bank-ltd-ahmedabad-the-acit-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3746-ahd-2004-14-the-ito-tds-osd-1-tds-range-ahmedabad-city-gold-entertainment-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2433-ahd-2004-14-smt-leelaben-rajnikant-shah-baroda-the-income-tax-officer-ward-5-2-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2434-ahd-2004-14-smt-leelaben-rajnikant-shah-baroda-the-income-tax-officer-ward-5-2-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1930-ahd-1998-14-m-s-ishwar-arts-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3745-ahd-2004-14-the-ito-tds-osd-1-tds-range-ahmedabad-city-gold-entertainment-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3815-ahd-2004-14-dr-narendra-b-modi-vapi-the-income-tax-officer-s-k-ward-4-modasa</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3789-ahd-2004-14-sovereign-holdings-pvt-ltd-bulsar-the-addl-cit-valsad-range-valsad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3825-ahd-2004-14-m-s-abbey-chemicals-pvt-ltd-baroda-the-income-tax-officer-ward-1-1-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-265-ahd-2005-14-s-j-amp-s-p-family-trust-ahmedabad-the-income-tax-officer-tds-osd-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3900-ahd-2004-14-cama-moters-limied-ahmedabad-the-income-tax-officer-ward-1-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3430-ahd-1997-14-the-dycit-asstt-sr-2-baroda-migweld-and-machines-ltd-anand</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-ahd-1998-14-ravi-k-modi-surat-acit-a-cir-1-3-surat</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1741-ahd-1998-14-m-s-b-jadav-amp-co-ahmedabad-a-c-i-t-cir-6-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-ahd-2003-14-shri-narrod-jamshedji-wadia-silvasa-the-ito-ward-3-vapi</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2747-ahd-2004-14-shri-ravishankar-prasad-ahmedabad-the-income-tax-officer-war-14-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-929-ahd-2002-14-the-ito-ward-1-2-ahmedabad-m-s-bhojisan-investment-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2256-ahd-1997-14-the-acit-cir8-3-ahmedabad-r-g-thakkar-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3667-ahd-1997-14-the-acit-cent-circle-3-baroda-m-s-chemicals-and-dye-stuff-inds-nadiad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5313-ahd-1996-14-shri-ashok-v-shah-ahmedabad-the-dy-city-a-s-r-8-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3688-ahd-2004-14-m-s-jayshanker-b-upadhyaya-dist-sabarkantha-the-acit-s-k-circle-himatnagar</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-ahd-2005-14-baroda-cricket-association-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-ahd-1998-14-shri-sunderlal-p-lalwani-ahmedabad-acit-cc-1-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-ahd-1998-14-m-s-m-s-corporation-ahmedabad-acit-inv-circle-6-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-110-ahd-1998-14-phar-east-laboratories-ltd-godhra-dcit-asstt-sr-2-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-228-ahd-2005-14-the-ito-ward-10-3-ahmedabad-the-nutan-nagrik-shakari-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-ahd-2005-14-the-dcit-circle-6-ahmedabad-shri-rameshchandra-s-patel-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1966-ahd-2004-14-the-ito-ward-5-3-ahmedabad-shri-amit-kumar-banthia-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2438-ahd-2004-14-addlife-medical-institute-ltd-ahmedabad-the-income-tax-officer-tds-osd-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2439-ahd-2004-14-addlife-medical-institute-ltd-ahmedabad-the-income-tax-officer-tds-osd-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1427-ahd-1999-14-the-dcit-cerl-circle-3-baroda-m-s-j-j-leasing-amp-finance-p-ltd-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-974-ahd-1998-14-the-acit-co-cir-7-3-ahmedabad-sulekhram-steels-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3448-ahd-2004-14-the-ito-ward-1-navsai-shri-mukesh-karsanbhai-patel-navsari</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3511-ahd-2004-14-m-s-jagannath-g-vaidya-nadiad-the-income-tax-officer-ward-2-nadiad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2417-ahd-1997-14-m-s-d-p-auto-works-surat-acit-cir-1-3-surat</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3346-ahd-2004-14-m-s-sony-plastics-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3347-ahd-2004-14-m-s-raja-cables-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3774-ahd-2004-14-shri-natwarlal-s-patel-baroda-the-income-tax-officer-ward-6-4-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3120-ahd-1997-14-the-acit-co-circle-1-2-baroda-m-s-yash-developers-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1431-del-2003-14-p-k-shah-ito-ward</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2606-del-2003-14-vipin-arora-acit</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2968-del-2003-14-acit-cir-balwant-rai</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2848-del-2003-14-acit-circle-co-operative-co-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-678-del-2004-14-maruti-udyog-ltd-addl-cit-range-6</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1970-del-2003-14-acit-cir-i-sameer-leasing-cont</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2077-del-2002-14-dcit-thapar-builders-pvt-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2607-del-2003-14-vipin-arora-acit</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4133-del-2003-14-ashok-singh-ito-ward-1</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2610-del-2003-14-vipin-arora-acit</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-del-2005-14-hind-pocket-p-ltd-ito-ward-12-4</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1289-del-2001-14-jcit-special-range-soth-bros-litm</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-945-del-2004-14-herbs-india-p-ltd-cit-a-muzzafarnagar</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4965-del-2004-14-amrapali-cinema-ito-ward-i-2</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2817-del-2004-14-dcit-circle-i-mahrishi-steels-pvt-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4157-del-2003-14-timmal-singh-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-1493-del-2003-14-bombay-holdings-pvt-ltd-dcit-cir-2</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3348-del-2003-14-madras-holdings-p-ltd-dcit-circle-2</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1877-del-2004-14-asha-textile-p-ltd-dcit-special-range-ii</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4185-del-2001-14-renoo-nirula-dcit-central-circle-17</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1848-del-2003-14-sarvesh-kumar-ito-ward-2-1</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2008-del-2003-14-ito-ward-2-amba-palace</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5057-del-2003-14-market-committee-acit</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5025-del-2003-14-market-committee-acit</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5029-del-2003-14-market-committee-acit</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5115-del-2003-14-market-commette-ito-hissar</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5099-del-2003-14-market-committe-ito</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5024-del-2003-14-market-committee-acit</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5138-del-2003-14-market-commettee-ito-hissar</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5151-del-2003-14-market-commettee-ito-hissar</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5143-del-2003-14-market-commettee-ito-rohtak</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5173-del-2003-14-market-commettee-cit-a-hissar</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5136-del-2003-14-markt-commettee-ito-hissar</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5162-del-2003-14-market-committee-acit</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2510-del-2004-14-ashok-kumar-agarwal-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-2508-del-2004-14-manmohan-swaroop-bhatnagar-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-617-del-2004-14-eagle-ceramics-p-ltd-dcit</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1891-del-2001-14-ito-new-delhi-diwan-craft-system-pvt-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2773-del-2001-14-dcit-tds-circle-23-2-nhk-japan-broad-casting-corporation</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2774-del-2001-14-dcit-tds-circle-23-2-nhk-japan-broad-casting-corporation</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2775-del-2001-14-addl-cit-tds-circle-23-2-nhk-japan-broad-casting-corporation</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4184-del-2001-14-nalin-narula-dcit-central-circle-17</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2777-del-2001-14-dy-cit-tds-circle-23-2-nhk-japan-broad-casting-corporation</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1032-del-2002-14-united-brothers-acit</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2779-del-2001-14-dcit-tds-circle-23-2-nhk-japan-broad-casting-corporation</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2781-del-2001-14-dcit-tds-circle-23-2-nhk-japan-broad-casting-corporation</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1741-del-2003-14-pacific-machinary-and-equipment-pvt-ltd-ito-ward-14-3</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3201-del-2002-14-neottey-leminetors-p-ltd-ito-ward-13-2</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1782-del-2003-14-chemical-costruction-international-pvt-ltd-dcit-cir-3-1</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1847-del-2001-14-dcit-inv-circle-2-1-johri-mal-shiv-lal-pvt-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-349-ind-2001-14-shri-thadaram-gurubuxani-nepanagar-the-ito-wd-2-khandwa</loc>
               <lastmod>2024-10-09T15:49:54.986Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-659-ind-2004-14-shri-suresh-s-o-gourdhandas-kukreja-indore-the-acit-inv-cir-2-indore</loc>
               <lastmod>2024-10-10T05:48:29.608Z</lastmod>
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           <url>
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               <loc>https://counselvise.com/direct-tax/judgements/nirma-specific-family-trust-commissioner-of-income-tax-61-of-1993</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/adani-exports-limited-union-of-india-1370-2004-to-1372-2004-1367-2004-to-1369-2004</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3723-ahd-2004-14-sabarkantha-dist-co-op-producers-union-ltd-dist-sabarkantha-the-acit-s-k-circle-himatanagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3941-ahd-2004-14-m-s-kothari-dye-chem-ahmedabad-the-income-tax-officer-ward-3-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1711-ahd-2002-14-m-s-candid-electronics-amp-computers-ltd-new-delhi-the-ito-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2241-ahd-2004-14-shree-shramjivi-nagarik-sahkari-mandli-ltd-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-939-ahd-1998-14-m-s-raghvir-engineering-p-ltd-surat-the-dcit-sr-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3694-ahd-2004-14-emtici-engineering-ltd-vallabh-vidhyanagar-the-acit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3762-ahd-2004-14-the-acit-bharuch-circle-bharuch-jaykrishna-industries-ltd-ankleshwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1017-ahd-1998-14-m-s-depila-pharmaceuticals-p-ltd-ahmedabad-dcit-sr-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1874-ahd-2003-14-nirmal-land-corporation-ahmedabad-the-ito-ward-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4554-ahd-2003-14-smt-sarojben-ajaybhai-sagar-navsari-the-dy-cit-circle-1-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1876-ahd-2003-14-nirmal-land-corporation-ahmedabad-the-ito-ward-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-653-ahd-1998-14-the-ito-ward-3-3-ahmedabad-shrenikbhai-kasturbhai-huf-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-724-ahd-1998-14-ito-ward-10-4-ahmedabad-m-s-international-detergent-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1768-ahd-1998-14-shri-prakash-b-dhaber-baroda-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2084-ahd-1999-14-m-s-cellulose-products-of-india-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-512-ahd-2000-14-m-s-natwarlal-shamaldas-amp-co-ahmedabad-the-i-t-o-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2992-ahd-2004-14-the-ito-vapi-ward-4-nani-daman-shri-pradeep-kumar-malik-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3379-ahd-2004-14-the-ito-ward-2-bharuch-the-jambusar-peoples-co-op-bank-ltd-dist-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3582-ahd-2004-14-shri-mohanlal-baraiya-o-s-f-t-ahmedabad-the-income-tax-officer-ward-8-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1838-ahd-2000-14-the-dcit-cir-nadiad-m-s-giriraj-mines-udlapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3593-ahd-2004-14-pushpaben-joitaram-patel-o-s-d-f-t-ahmedabad-the-income-tax-officer-ward-8-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3601-ahd-2004-14-ramesh-udaykumar-baraiya-o-s-d-f-t-ahmedabad-the-income-tax-officer-ward-8-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1271-ahd-1998-14-the-acit-cir-10-1-ahmedabad-m-s-taxmac-engineers-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3362-ahd-2004-14-m-s-kaybee-ahmedabad-the-income-tax-officer-ward-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1521-ahd-2004-14-the-ito-ward-9-2-ahmedabad-shri-ajay-p-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-513-ahd-1996-14-the-acit-central-cir-2-1-ahmedabad-nirma-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1630-ahd-1998-14-the-dcit-sr-11-ahmedabad-m-s-madhu-silk-textiles-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3401-ahd-1997-14-shri-dr-miss-s-c-pandya-ahmedabad-the-acit-inv-cir-6-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3264-ahd-2004-14-the-acit-osd-range-9-ahmedabad-m-s-patel-cement-products-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1218-ahd-2004-14-shri-shirish-s-pandya-huf-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2876-ahd-1997-14-the-acit-comp-cir-1-4-baroda-raj-aquatic-group-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-259-ahd-1998-14-satyanarayan-gopiram-huf-ahmedabad-acit-cc-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-179-ahd-2005-14-the-acit-circle-10-ahmedabad-shri-rohit-n-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1940-ahd-1998-14-shri-dilip-trikamlal-shah-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3687-ahd-2004-14-m-s-maxwell-automatic-ahmedabad-the-income-tax-officer-ward-6-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3784-ahd-2004-14-shatataraka-holdings-pvt-ltd-bulsar-the-addl-cit-valsad-range-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1962-ahd-1998-14-m-s-vadillal-dairy-international-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1516-ahd-2000-14-the-j-c-i-t-asstt-sr-2-ahmedabad-m-s-miracle-foils-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1956-ahd-1998-14-m-s-gamdiwala-dairy-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3216-ahd-2004-14-shri-kihsorebhai-bachubhai-mistry-dist-surat-the-income-tax-officer-ward-6-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3747-ahd-2004-14-the-ito-tds-osd-1-tds-range-ahmedabad-city-gold-entertainment-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3839-ahd-2004-14-m-s-shri-krishna-trading-co-bharuch-the-income-tax-officer-ward-3-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3809-ahd-2004-14-the-ito-l-ward-2-godhra-the-santrampur-urban-co-op-bank-ltd-p-m-s</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3792-ahd-2004-14-ethnic-holdings-pvt-ltd-bulsar-the-addl-cit-valsad-range-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3795-ahd-2004-14-raksahak-chemicals-pvt-ltd-bulsar-the-addl-cit-valsad-range-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3835-ahd-2004-14-the-ito-ward-11-4-ahmedabad-m-s-rainbow-textile-mills-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-264-ahd-2005-14-s-j-amp-s-p-family-trust-ahmedabad-the-income-tax-officer-tds-osd-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3845-ahd-2004-14-alex-cables-ltd-ahmedabad-the-dy-cit-osd-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-300-ahd-2005-14-shri-shah-vasantlal-chandulal-ahmedabad-the-acit-circle-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3790-ahd-2004-14-esthetic-finvest-pvt-ltd-bulsar-the-addl-cit-valsad-range-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-814-ahd-2003-14-the-acit-anand-circle-anand-jem-industries-ltd-magar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3142-ahd-2004-14-the-ito-ward-11-2-ahmedabad-smt-parulben-p-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2263-ahd-1997-14-the-acit-cen-cir2-rajkot-saurashtra-cement-and-chemicals-ltd-ranavav</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-448-ahd-2003-14-smt-najuben-j-wadia-silvasa-the-ito-ward-3-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-223-ahd-1998-14-the-acit-cir-10-2-ahmedabad-m-s-prajapati-bababhai-nathabhai-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3323-ahd-2004-14-the-acit-circle-10-ahmedabad-m-s-chloritech-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3104-ahd-2004-14-shri-ravishankar-prasad-ahmedabad-the-income-tax-officer-ward-14-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3640-ahd-1997-14-the-acit-circle-2-4-ahmedabad-shri-ashit-s-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5316-ahd-1996-14-shri-navin-v-shah-ahmedabad-the-dy-city-a-s-r-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3763-ahd-2004-14-the-acit-bharuch-circle-bharuch-the-bharuch-dist-cent-co-op-bank-ltd-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-286-ahd-1998-14-m-s-m-s-corporation-ahmedabad-acit-inv-circle-6-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3552-ahd-2004-14-shri-rammohansingh-rajpatsingh-parihar-surat-the-income-tax-officer-ward-3-4-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-ahd-2005-14-the-acit-mehsana-circle-mehsana-the-kalol-nagrik-sahakari-bank-ltd-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-242-ahd-2005-14-the-ito-ward-10-3-ahmedabad-the-manekchawk-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3112-ahd-2004-14-the-acit-circle-4-ahmedabad-hiren-aluminium-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-855-ahd-1998-14-m-s-sulekhram-steels-ltd-ahmedabad-the-dcit-sr-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1334-ahd-1998-14-the-acit-co-circle-3-baroda-m-s-j-j-leasing-and-finance-p-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1754-ahd-1999-14-the-dcit-central-circle-3-baroda-m-s-industrial-vendor-gnc-agency-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1489-ahd-2004-14-the-ito-ward-9-2-ahmedabad-m-s-krishna-builders-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3913-ahd-2004-14-the-acit-osd-range-9-ahmedabad-shri-purshottamdas-p-patel-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1324-ahd-2004-14-shreeji-packaging-daman-the-income-tax-officer-ward-4-daman</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3776-ahd-2004-14-shri-natwarlal-s-patel-baroda-the-income-tax-officer-ward-6-4-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-ahd-2005-14-the-ito-ward-2-4-surat-m-s-krishna-organics-dist-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3773-ahd-2004-14-shri-natwarlal-s-patel-baroda-the-income-tax-officer-ward-6-4-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3772-ahd-2004-14-shri-natwarlal-s-patel-baroda-the-income-tax-officer-ward-6-4-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3621-ahd-2004-14-the-ito-ward-12-1-ahmedabad-shri-tarun-rajnikant-shah-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3961-ahd-2004-14-the-acit-ahmedabad-circle-3-ahmedabad-m-s-premprakash-industries-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-ahd-2005-14-the-ito-ward-7-4-ahmedabad-mahila-utkarsh-nagrik-sahakari-bank-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3960-ahd-2004-14-the-acit-ahmedabad-circle-3-ahmedabad-m-s-premprakash-industries-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2075-del-2002-14-dcit-modern-dairy-products</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4110-del-2003-14-model-footware-p-ltd-ito-ward-5-4</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2466-del-2000-14-jcit-sr-super-steals</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2611-del-2003-14-vipin-arora-acit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1057-del-2002-14-dynamix-construction-pvt-ltd-dcit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-del-2003-14-girdhari-lal-ito</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3735-del-2002-14-acit-circle-ii-narendra-kumar-gupta</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-618-del-2004-14-eagle-ceramics-p-ltd-dcit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3048-del-2001-14-poysha-oxygen-pvt-ltd-dcit-company-circle-25-6</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3648-del-2001-14-ito-ward-2-kamal-shipning-mills</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3347-del-2003-14-madras-holdings-p-ltd-dcit-circle-2</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1687-del-2003-14-ito-ward-2-3-naresh-kumar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-del-2004-14-zakir-ali-ito-ward-2-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2863-del-2004-14-sant-motor-store-ito-ward-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3346-del-2003-14-madras-holdings-p-ltd-dcit-circle-2</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-del-2004-14-neelam-solan-ito-ward-2-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5457-del-2003-14-executive-engg-upper-division-addl-cit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-del-2003-14-udham-singh-huf-ito-ward-1-3</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1790-del-2003-14-dayali-huf-ito-ward-1-3</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5059-del-2003-14-market-committee-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5096-del-2003-14-market-committee-acit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5108-del-2003-14-market-commettee-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5113-del-2003-14-market-commette-ito-hissar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5027-del-2003-14-market-committee-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5053-del-2003-14-market-committee-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5028-del-2003-14-market-committee-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5056-del-2003-14-market-committee-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5133-del-2003-14-market-commettee-ito-hissar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5150-del-2003-14-market-commettee-ito-hissar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5122-del-2003-14-market-committee-acit</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5139-del-2003-14-market-commettee-ito-hissar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5144-del-2003-14-market-commettee-ito-rohtak</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5141-del-2003-14-market-commettee-ito-rohtak</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5152-del-2003-14-market-commettee-ito-hissar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5161-del-2003-14-market-committee-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5158-del-2003-14-market-committee-acit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2326-del-2002-14-acit-circle-i-dhanwantri-jeevan-rekha-pvt-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3714-del-2001-14-acit-circle-19-1-delhi-hospital</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2776-del-2001-14-dcit-tds-circle-23-2-nhk-japan-broad-casting-corporation</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-265-del-2004-14-deepak-scooters-d-pvt-ltd-acit-circle</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4052-del-2003-14-dcit-cir-8-1-siellore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1031-del-2002-14-ram-phill-dcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4051-del-2003-14-dcit-cir-8-1-sidheswari-paper-udyog</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1039-del-2002-14-raghuvansi-charitable-trust-ddit-e</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-236-ind-2003-14-the-acit-3-1-bhopal-m-s-shukla-stone-works-bhopal</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-ind-2004-14-the-acit-1-2-bhopal-smt-natasha-arora-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-842-ind-2004-14-the-ito-5-2-indore-shri-shyamsunder-atal-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-614-ind-2002-14-the-ito-3-1-indore-shri-randeep-singh-s-o-pratap-singh-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-788-ind-2004-14-the-ito-5-2-indore-shri-balkishan-pawar-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-754-ind-2004-14-the-dcit-5-1-indore-shri-m-l-kashmise-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-715-ind-2004-14-the-dcit-5-1-indore-shri-vijaykumar-bhanaviya-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-971-ind-2004-14-the-acit-cir-5-1-indore-shri-nandkishore-bariya-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-828-ind-2004-14-the-dcit-5-1-indore-shri-padamchand-jain-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-899-ind-2004-14-the-dcit-cir-5-1-indore-shri-abdul-bari-khan-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-713-ind-2004-14-the-dcit-5-1-indore-shri-u-g-borgaonkar-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-751-ind-2004-14-the-dcit-5-1-indore-shri-balmukund-sengar-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-975-ind-2004-14-the-acit-cir-5-1-indore-shri-mahesh-kumar-bhatad-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-981-ind-2004-14-the-acit-cir-5-1-indore-shri-premprakash-gupta-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-996-ind-2004-14-the-ito-5-2-indore-shri-mahesh-mahajan-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-742-ind-2004-14-the-dcit-5-1-indore-shri-kailash-narayan-sharma-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-437-ahd-1998-14-smt-mayuriben-s-shah-ahmedabad-acit-inv-cir-10-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3938-ahd-2004-14-the-dcit-circle-6-ahmedabad-m-s-green-pharmaceuticals-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2591-ahd-2004-14-the-dcit-central-cir-1-4-ahmedabad-ronak-ceramic-industries-ltd-mehsana</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1547-ahd-2004-14-the-acit-circle-9-ahmedabad-shri-govindbhai-c-patel-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-740-ahd-2004-14-anil-steel-traders-ahmedabad-the-dy-cit-circle-10-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2816-ahd-1997-14-the-acit-circle-10-1-ahmedabad-shri-r-p-loonia-ahmedabad</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1286-ahd-1998-14-m-s-rolcon-engg-co-ltd-v-v-nagar-the-dcit-sr-3-baroda</loc>
               <lastmod>2024-10-09T15:46:24.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-633-ahd-1998-14-the-ito-ward-3-4-ahmedabad-kajal-manishji-family-trust-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3707-ahd-1997-14-the-acit-cen-cir-1-1-ahmedabad-m-s-alisma-inv-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2661-ahd-2002-14-smt-sarojben-ajaybhai-sagar-navsari-the-dy-cit-1-navsari</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1878-ahd-2003-14-nirmal-land-corporation-ahmedabad-the-ito-ward-1-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-652-ahd-1998-14-the-dcit-sr-3-ahmedabad-pannaben-shrenikbhai-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1875-ahd-2003-14-nirmal-land-corporation-ahmedabad-the-ito-ward-1-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1848-ahd-1998-14-the-acit-cenrl-circle-1-1-ahmedabad-m-s-arvind-polycot-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1855-ahd-1998-14-m-s-shree-swaminarayan-trading-co-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1767-ahd-1998-14-shri-prakash-b-dhaber-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2716-ahd-2004-14-the-ito-central-ward-2-1-ahmedabad-shri-babuji-k-thakore-mehsana</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2713-ahd-2004-14-the-ito-central-ward-2-1-ahmedabad-shri-vitthalbhai-m-patel-mehsana</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2715-ahd-2004-14-the-ito-central-ward-2-1-ahmedabad-shri-rameshbhai-jethabhai-patel-tal-dist-patan</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1766-ahd-1998-14-shri-parkash-b-dhaber-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3575-ahd-2004-14-smt-raiben-ugardas-patel-ahmedabad-the-income-tax-officer-ward-8-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3374-ahd-2004-14-shri-ashokkumar-punaji-zalora-ahmedabad-the-income-tax-officer-ward-2-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1317-ahd-1998-14-the-dcit-sr-5-ahmedabad-m-s-navjivan-const-co-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3583-ahd-2004-14-bhikhiben-ramjibhai-patel-ahmedabad-the-income-tax-officer-ward-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3591-ahd-2004-14-pushpaben-joitaram-patel-o-s-d-f-t-ahmedabad-the-income-tax-officer-ward-8-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3578-ahd-2004-14-shri-jagdish-mohanlal-baraiya-ahmedabad-the-income-tax-officer-ward-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3167-ahd-1997-14-m-s-mahavir-estate-p-ltd-baroda-the-acit-co-cir-1-3-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3576-ahd-2004-14-shri-ajit-mohanlal-baraiya-ahmedabad-the-income-tax-officer-ward-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3597-ahd-2004-14-khodidas-vandas-patel-huf-ahmedabad-the-income-tax-officer-ward-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-ahd-2005-14-the-ito-ward-5-3-ahmedabad-rahul-calchem-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1860-ahd-2004-14-shri-sunil-t-agrawal-ahmedabad-the-income-tax-officer-ward-6-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3454-ahd-2004-14-shri-ethnic-holdings-pvt-ltd-mumbai-the-acit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3389-ahd-2004-14-m-s-jhaveri-industries-dist-valsad-the-income-tax-officer-tds-valsad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1520-ahd-2004-14-the-ito-ward-9-2-ahmedabad-shri-ajay-p-patel-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3488-ahd-1997-14-the-itoward-1-1-baroda-m-s-vishal-dughdhalaya-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-ahd-2005-14-the-ito-ahmedabad-ward-2-2-ahmedabad-smt-ranjanben-bipinbhai-vakta-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3494-ahd-2004-14-the-ito-ward-11-2-ahmedabad-shri-ratilal-s-prajapati-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3455-ahd-2004-14-shri-ethnic-holdings-pvt-ltd-mumbai-the-acit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3117-ahd-2004-14-the-ito-ward-6-4-ahmedabad-shanti-dyestuff-industries-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4926-ahd-1996-14-the-dcit-a-s-r-2-ahmedabad-project-technologists-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1522-ahd-2004-14-the-ito-ward-9-2-ahmedabad-shri-ajay-p-patel-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-301-ahd-1996-14-nirma-ltd-ahmedabad-the-acit-cent-circle-2-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-851-ahd-2001-14-shri-j-k-shah-huf-surat-the-ito-wd-1-6-surat</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-ahd-2001-14-m-s-abhinay-holding-p-ltd-baroda-the-acit-co-cir-1-1-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-684-ahd-2001-14-m-s-vallabhnagar-cement-products-ahmedabad-the-ito-wd-2-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-ahd-1998-14-the-dcit-asstt-s-r-3-baroda-m-s-yogi-polysters-ltd-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1447-ahd-2000-14-the-ito-ward-3-3-ahmedabad-m-s-monarch-dyestuff-industries-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-ahd-2005-14-the-acit-circle-10-ahmedabad-shri-rohit-n-shah-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-663-ahd-1998-14-the-ito-ward-3-2-ahmedabad-shri-hasmukhlal-amratlal-soni-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3786-ahd-2004-14-shivapada-holdings-pvt-ltd-bulsar-the-addl-cit-valsad-range-valsad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2430-ahd-2004-14-smt-leelaben-rajnikant-shah-baroda-the-income-tax-officer-ward-5-2-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2431-ahd-2004-14-smt-leelaben-rajnikant-shah-baroda-the-income-tax-officer-ward-5-2-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3788-ahd-2004-14-sovereign-holdings-pvt-ltd-bulsar-the-addl-cit-valsad-range-valsad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3846-ahd-2004-14-aditi-exports-pvt-ltd-ahmedabad-the-dy-cit-osd-range-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-ahd-2005-14-the-ito-ward-4-4-ahmedabad-meridian-finance-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2524-ahd-2004-14-shri-ishwersinh-ramsinh-parmar-u-t-of-d-amp-n-h-the-income-tax-officer-vapi-ward-3-vapi</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1990-ahd-1997-14-m-s-saurashtra-cement-ltd-ranavav-the-a-c-i-t-cent-cir-2-rajkot</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-463-ahd-1998-14-apex-electricals-ltd-baroda-dcit-asstt-spl-r-1-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-449-ahd-2003-14-shri-nanubhai-gev-wadia-silvasa-the-ito-ward-3-vapi</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4197-ahd-2003-14-the-ito-ahmedabad-ward-1-3-ahmedabad-caffil-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-155-ahd-2005-14-union-bank-of-india-ahmedabad-the-income-tax-officer-tds-osd-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3900-ahd-2002-14-smt-renukaben-m-mehta-ahmedabad-the-a-c-i-t-circle-5-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3768-ahd-2004-14-the-dcit-osd-range-1-ahmedabad-bhagyoday-metals-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-ahd-2005-14-baroda-cricket-association-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-ahd-2005-14-baroda-cricket-association-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-ahd-2005-14-baroda-cricket-association-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-ahd-2005-14-baroda-cricket-association-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-ahd-2005-14-baroda-cricket-association-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1965-ahd-2004-14-the-ito-ward-5-3-ahmedabad-shri-amit-kumar-banthia-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3758-ahd-2004-14-york-print-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-ahd-2005-14-the-ito-ward-10-4-ahmedabad-the-vijay-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2340-ahd-2004-14-baroda-dist-industrial-co-op-bank-ltd-ahmedabad-the-ito-ward-5-3-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-ahd-2005-14-the-new-india-assurance-co-ltd-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2381-ahd-1998-14-the-dcit-a-central-circle-7-6-ahmedabad-m-s-s-r-intermediates-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1753-ahd-1999-14-the-dcit-central-circle-3-baroda-m-s-j-j-leasing-amp-finance-p-ltd-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-743-ahd-1999-14-the-dcit-cerl-circle-3-baroda-m-s-industrial-vendor-inc-agency-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1161-ahd-2004-14-the-ito-ward-5-2-ahmedabad-padma-chaya-properties-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-975-ahd-1998-14-the-acit-co-cir-7-3-ahmedabad-sulekhram-steels-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3749-ahd-2002-14-the-ito-ward-8-2-ahmedabad-m-s-s-r-intermediates-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2338-ahd-2004-14-baroda-dist-industrial-co-op-bank-ltd-ahmedabad-the-ito-ward-5-3-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1323-ahd-2002-14-the-dy-cit-cent-cir-2-1-ahmedabad-shri-ash0k-t-goklani-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3775-ahd-2004-14-shri-natwarlal-s-patel-baroda-the-income-tax-officer-ward-6-4-baroda</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-ahd-2004-14-m-s-jashbhai-nathabhai-patel-amp-co-anand-the-income-tax-officer-anand</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1301-ahd-2004-14-shri-natwarlal-h-prajapati-bharuch-the-acit-bharuch-circle-bharuch</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2281-ahd-2004-14-gujarat-mineral-development-corporation-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-ahd-1998-14-acit-cen-cir-2-surat-surat-beverages-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1689-ahd-2004-14-globe-transport-co-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1937-ahd-2002-14-m-s-prosperous-tradelink-p-ltd-ahmedabad-the-acit-cir-7-5-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3957-ahd-2004-14-the-acit-ahmedabad-circle-3-ahmedabad-m-s-premprakash-industries-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-ahd-2005-14-the-ito-ward-7-4-ahmedabad-mahila-utkarsh-nagrik-sahakari-bank-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-ahd-2005-14-the-ito-s-k-ward-3-himatnagar-m-s-durga-oil-mills-himatnagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3762-del-2002-14-bakshi-trading-corporation-india-ito-ward-14-5</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3204-del-2002-14-raja-singh-ito-ward-23-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4440-del-2004-14-harsh-kumar-jain-ito-ward-1-3</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2096-del-2002-14-savita-gupta-dcit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5365-del-2003-14-acit-cir-2-jaswant-singh-mills-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1744-del-2003-14-mahesh-chand-a-o-ward-i</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1766-del-2003-14-alankar-commercial-pvt-ltd-dcit-cir-1-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1055-del-2002-14-clamix-estate-pvt-ltd-dcit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1443-del-2001-14-chet-ram-sharma-ito-ward-5</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1705-del-2000-14-dcit-cen-cir-3-lucky-exports</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4254-del-2004-14-ishwar-singh-p-o-ch-ilam-chand-int-udyog-ito-ward-2-1</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3623-del-2004-14-ratan-pal-singh-ito-ward-2-3</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2009-del-2003-14-ito-ward-2-amba-palace</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1492-del-2003-14-bombay-holdings-pvt-ltd-dcit-cir-2</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-745-del-2004-14-acit-circle-i-brinda-arneja</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2076-del-2002-14-dcit-thapar-builders-pvt-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-477-del-2003-14-anand-duplex-ltd-jcit-special-range</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5576-del-2003-14-acit-cir-i-tayal-construction-pvt-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5458-del-2003-14-sarvesh-kumar-ito-ward-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1793-del-2003-14-tek-singh-hif-ito-ward-1-3</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5112-del-2003-14-market-commette-ito-hissar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5063-del-2003-14-market-committee-acit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5054-del-2003-14-market-committee-acit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5106-del-2003-14-market-commettee-ito-rohtak</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5061-del-2003-14-market-committee-acit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5060-del-2003-14-market-committee-acit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5118-del-2003-14-market-committee-acit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5137-del-2003-14-market-commettee-ito-hissar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5132-del-2003-14-market-commettee-ito-hissar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5123-del-2003-14-market-committee-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5124-del-2003-14-market-committee-acit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5142-del-2003-14-market-commettee-ito-rohtak</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5131-del-2003-14-market-committee-acit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5126-del-2003-14-market-committee-acit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5145-del-2003-14-market-commettee-ito-rohtak</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5185-del-2004-14-glocom-impex-pvt-ltd-ito-ward-12-2</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2325-del-2002-14-acit-circle-i-dhanwantri-jeevan-rekha-pvt-ltd</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2780-del-2001-14-dcit-tds-circle-23-2-nhk-japan-broad-casting-corporation</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2895-del-2003-14-acit-circle-47-1-parikshit-bhasin</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1783-del-2003-14-chemical-costruction-international-pvt-ltd-dcit-cir-3-1</loc>
               <lastmod>2024-10-09T15:49:54.984Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-183-ind-2002-14-smt-taradevi-itarasi-the-acit-inv-cir-bhopal</loc>
               <lastmod>2024-10-09T15:49:54.986Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-293-ind-2004-14-shri-murarilal-bidasaria-indore-the-acit-inv-cir-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-657-ind-2004-14-shri-suresh-s-o-gourdhandas-kukreja-indore-the-acit-inv-cir-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-219-ind-2005-14-shri-manoharlal-manwani-bhopal-the-ito-2-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-688-ind-2004-14-the-ito-5-2-indore-shri-v-g-pardesi-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-847-ind-2004-14-the-ito-5-2-indore-shri-ramesh-laskari-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-615-ind-2002-14-the-ito-3-1-indore-shri-randeep-singh-s-o-pratap-singh-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-797-ind-2004-14-shri-vikram-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-627-ind-2004-14-the-dcit-5-1-indore-shri-vijay-yashwant-vikhe-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-375-ind-1998-14-smt-kusum-devi-modi-mumbai-the-dcit-spl-rg-1-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-898-ind-2004-14-the-dcit-cir-5-1-indore-shri-thado-pesgani-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-821-ind-2004-14-the-dcit-5-1-indore-shri-bhuralal-nararia-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-969-ind-2004-14-the-acit-cir-5-1-indore-shri-suresh-tere-desai-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-822-ind-2004-14-the-dcit-5-1-indore-shri-mathuralal-jain-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-985-ind-2004-14-the-ito-cir-5-1-indore-shri-jagdish-prasad-verma-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1087-ind-1997-14-the-acit-cir-1-1-indore-m-s-alpana-appliances-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-977-ind-2004-14-the-acit-cir-5-1-indore-shri-uttam-singh-chouhan-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-849-ind-2004-14-the-ito-5-2-indore-shri-rameshchandra-mishra-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-972-ind-2004-14-the-acit-cir-5-1-indore-shri-c-k-kasliwal-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-625-ind-2004-14-the-dcit-5-1-indore-shri-v-s-khangaonwkar-indore</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-basaveswarudu-s-o-kotinagaiah-aged-33-years-occu-inspector-of-central-excise-tadpatri-range-and-v-j-kumar-s-o-brahmam-aged-about-33-years-occu-inspector-of-central-excise-hindupur-i-range-and-j-radha-krishna-s-o-sri-j-lakshmaiah-aged-about-42-years-occ-inspector-of-central-excise-kakinada-ii-range-the-secretary-rep-union-of-india-ministry-of-finance-and-company-affairs-department-of-revenue-and-the-chairman-central-board-of-excise-and-customs-7963-of-2004-11090-of-2004-18501-of-2004-20108-of-2004-20890-of-2004-and-w-p-no-4444-of-2005</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-basaveswarudu-s-o-kotinagaiah-aged-33-years-occu-inspector-of-central-excise-tadpatri-range-and-v-j-kumar-s-o-brahmam-aged-about-33-years-occu-inspector-of-central-excise-hindupur-i-range-and-j-radha-krishna-s-o-sri-j-lakshmaiah-aged-about-42-years-occ-inspector-of-central-excise-kakinada-ii-range-the-secretary-rep-union-of-india-ministry-of-finance-and-company-affairs-department-of-revenue-and-the-chairman-central-board-of-excise-and-customs-7963-of-2004-11090-of-2004-18501-of-2004-20108-of-2004-20890-of-2004-and-w-p-no-4444-of-2005</loc>
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