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               <loc>https://counselvise.com/direct-tax/judgements/ita-390-del-2003-14-acit-kushal-international-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1337-del-2002-14-acit-babri-paper-mills-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1034-del-2003-14-acit-sikka-papers-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-736-del-2004-14-kailash-agro-industries-ito-ward-i-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-491-del-2001-14-dcit-cc-17-jaquar-amp-co-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3306-del-2004-14-acit-circle-47-1-ho-seop-kang</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-32-ahd-2005-14-the-ito-s-k-ward-2-himatnagar-shri-deepakkumar-j-patel-dist-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-696-ahd-1998-14-gujarart-insecticides-ltd-ankleshwar-dcit-sr-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-598-ahd-2005-14-the-ito-ward-3-nadiad-the-mahemdabad-urban-co-op-bank-ltd-dist-kheda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2907-ahd-1995-14-the-acit-central-circle-1-3-ahmedabad-vadilal-inds-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-684-ahd-1997-14-m-s-krishna-textiles-suart-the-a-c-i-t-cen-cir-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3229-ahd-2004-14-the-dcit-circle-11-ahmedabad-m-s-anil-dyestuff-indus-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-555-ahd-2005-14-shri-shailesh-ramanlal-patel-ahmedabad-the-income-tax-officer-ward-3-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-547-ahd-2005-14-the-ito-navsari-m-s-amar-tiles-centre-bilimora</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3557-ahd-2004-14-shri-prabhudas-k-patel-ahmedabad-the-dcit-circle-2-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3001-ahd-2004-14-m-s-mayur-construction-surat-the-income-tax-office-ward-7-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-743-ahd-2000-14-shri-marla-vibhag-damanganga-vasannt-major-shahkari-mandli-dharampur-the-d-c-i-t-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-844-ahd-2000-14-the-ito-ward-1-3-surat-shri-vallabhbhai-l-patel-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1578-ahd-1997-14-the-acit-cent-circle-3-baroda-ishwar-ashish-plastics-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1956-ahd-2000-14-the-ito-t-d-s-valsad-m-s-amoli-organics-ltd-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1396-ahd-1998-14-shri-amulakhbhai-r-patel-surat-acit-inv-cir-1-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3733-ahd-2004-14-the-acit-tds-range-1-ahmedabad-kataria-transport-co-guj-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3348-ahd-2004-14-samruddh-dairy-products-pvt-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1702-ahd-2001-14-m-s-aico-indus-ltd-daman-the-jcit-valsad-range-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2395-ahd-2000-14-the-dycit-circle-i-valsad-m-s-a-k-const-nani-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1158-ahd-2001-14-m-s-swaminarayan-ship-breaking-p-ltd-surat-the-dcit-co-cir-3-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3333-ahd-2004-14-m-s-mahadev-trading-co-ahmedabad-the-income-tax-officer-ward-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2410-ahd-2000-14-m-s-shivam-chemicals-vapi-the-jtcit-sr-i-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-295-ahd-2005-14-smt-seema-timir-dey-ahmedabad-the-income-tax-officer-ward-14-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1101-ahd-1998-14-the-acit-cir-1-1-baroda-m-s-tarika-sarees-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-282-ind-2004-14-m-s-mimani-insulesons-p-ltd-indore-the-jcit-r-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-101-ind-2005-14-the-ito-3-2-indore-smt-kamla-devi-lukkad-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2072-ahd-2004-14-the-ito-ward-4-mehsana-shanta-cotton-industries-p-ltd-tal-kadi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3532-ahd-2004-14-shri-yogeshwar-healthcare-limited-ahmedabad-the-income-tax-officer-tds-osd-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2705-ahd-2000-14-m-s-ameen-silk-mills-p-ltd-surat-the-dy-cit-co-cir-3-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2653-ahd-2000-14-the-ito-tds-valsad-m-s-genuine-services-p-ltd-dadra</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2648-ahd-2000-14-the-ito-ward-2-vapi-m-s-sardar-bhiladwada-pardi-co-op-bank-ltd-killa-pardi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2160-ahd-2000-14-shri-manhar-bhai-purshottam-bhai-shah-surat-the-ito-wd-3-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3545-ahd-2004-14-m-s-dhanlaxmi-enterprises-baroda-the-asstt-cit-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2652-ahd-2000-14-the-ito-ward-2-vapi-m-s-sardar-bhiladwala-pardi-peoples-co-op-bank-ltd-killa-pardi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1964-ahd-1998-14-m-s-bina-fide-investment-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2008-ahd-2000-14-m-s-narottamdas-harjivandas-amp-co-valsad-the-dycit-asstt-s-r-1-valsad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3543-ahd-2004-14-shri-bharat-chimanlal-doshi-baroda-the-asstt-cit-circle-2-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2002-ahd-1998-14-m-s-v-nitin-textiles-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-250-ahd-2001-14-the-dycit-co-circle-3-1-surat-m-s-abhuyadav-synthetics-p-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-ahd-2001-14-the-dycit-circle-i-valsad-sheth-b-b-shroff-valsad-peoples-co-op-bank-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1814-ahd-2001-14-m-s-patel-ambala-somnath-sarkar-limbu-pole-ahmedabad-the-ito-wd-1-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3452-ahd-2004-14-the-ito-ward-6-1-ahmedabad-m-s-manish-enterprises-dist-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1370-ahd-1998-14-the-acit-cir-8-2-ahmedabad-m-s-paradise-colour-industries-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2656-ahd-2000-14-the-ito-tds-valsad-m-s-genuine-services-p-ltd-dadra</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3544-ahd-2004-14-shri-vijay-chimanlal-doshi-baroda-the-asstt-cit-circle-2-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3675-ahd-2004-14-dr-mayur-virjibhai-parmar-surat-the-income-tax-officer-ward-5-3-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4133-ahd-1996-14-m-s-bansi-associates-surat-the-acit-inv-circle-1-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3438-ahd-1996-14-income-tax-department-piyush-steel-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-950-ahd-2000-14-m-s-vikas-industries-surat-the-j-c-i-tsr-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2625-ahd-2000-14-the-ito-tds-2-surat-m-s-patel-gruh-nirman-corpn-l-yojna-5-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1987-ahd-1998-14-m-s-harisiddh-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-657-ahd-1998-14-the-dcit-sr-3-ahmedabad-shri-arvindbhai-narottambhai-huf-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2639-ahd-2000-14-the-ito-tds-2-surat-m-s-patel-gruh-nirman-flat-yojna-8-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-305-ahd-1998-14-cibatul-ltd-valsad-acit-cen-cir-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2635-ahd-2000-14-the-ito-tds-2-surat-m-s-patel-gruh-nirman-flat-youjna-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2012-ahd-1998-14-m-s-anil-dychem-pvt-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-591-ahd-1997-14-ito-ward-10-3-ahmedabad-radha-vinod-mittal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2636-ahd-2000-14-the-ito-tds-2-surat-m-s-patel-gruh-nirman-flat-youjna-7-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1959-ahd-1998-14-m-s-sandeep-agencies-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.859Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-861-ahd-1998-14-the-dcit-sr-1-ahmedabad-goyal-amp-co-construction-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-185-ahd-1998-14-m-s-purity-flexpack-ltd-baroda-addl-cit-range-1-baroda</loc>
               <lastmod>2024-10-09T15:57:01.859Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5001-ahd-1995-14-k-kachradas-patel-sp-family-trust-ahmedabad-the-acit-cent-circle-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3297-ahd-2004-14-the-ito-ward-5-1-ahmedabad-m-s-pankaj-aluminium-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2589-del-2002-14-praveen-chand-khanna-amp-sons-huf-ito-ward-6-1</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-365-ind-2002-14-the-ito-3-3-bhopal-m-s-sudarshan-trading-co-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-747-ind-2004-14-m-s-perfect-pottery-company-madhya-bharat-ltd-ratlam-the-addl-cit-r-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-177-ind-2003-14-m-s-shriram-switch-gears-rg-firm-ratlam-the-acit-inv-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-431-ind-1998-14-mrs-anju-malik-bhopal-the-dcit-asstt-spl-rg-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1056-ind-2003-14-shri-sunderlal-mulchand-jain-indore-the-dcit-cir-5-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-208-ind-2005-14-shri-jwala-prasad-santram-burhanpur-the-ito-burhanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-338-ind-2001-14-the-jcit-asstt-s-r-1-indore-m-s-d-m-woollen-mills-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1093-ind-2004-14-m-s-shri-packers-ujjain-p-ltd-ujjain-the-ito-wd-2-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-537-ind-1999-14-the-ito-ward-khandwa-smt-ashadevi-burhanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1113-ind-2004-14-the-acit-ratlam-shri-a-k-khabiya-ratlam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-509-ind-1999-14-m-s-nutan-synthetics-dewas-the-ito-dewas</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-51-ind-1999-14-the-ito-mandsaur-shri-hiralal-kacharmal-mandsaur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-912-ind-2004-14-the-ito-5-3-indore-shri-surendra-kumar-goyal-mhow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1053-ind-2004-14-the-ito-ward-1-ratlam-shri-kaluram-sevaram-ratlam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mohit-marketing-ltd-cy-cit-157-2000-328-2000</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/deep-plastic-products-assistant-commissioner-2681-of-2005</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/accurate-trust-commissioner-of-income-tax-69-1993</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-599-ahd-2005-14-the-ito-ward-3-nadiad-the-mahemdabad-urban-co-op-bank-ltd-dist-kheda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3322-ahd-2004-14-m-s-poly-tech-industries-ahmedabad-the-income-tax-officer-ward-6-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-251-ahd-2003-14-shri-natvarlal-p-adesara-ahmedabad-the-asstt-cit-inv-circle-3-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-880-ahd-2000-14-m-s-amoli-organics-ltd-vapi-the-d-c-i-t-asstt-sr-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4960-ahd-1996-14-vadilal-indus-ltd-ahmedabad-the-acit-cent-circle-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2447-ahd-1997-14-m-s-piyush-steels-ltd-anand-the-dcit-asset-sr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2139-ahd-2004-14-shri-ashok-c-patel-ahmedabad-the-acit-cent-circle-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2151-ahd-2004-14-vasant-investment-corporation-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2150-ahd-2004-14-vasant-investment-corporation-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-900-ahd-2004-14-m-s-mangukia-brothers-surat-the-acit-circle-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3475-ahd-1997-14-the-acit-cen-cir-1-surat-j-r-synthetics-p-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-396-ahd-2000-14-m-s-shaheli-leasing-amp-industries-ltd-surat-the-jcit-asst-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3158-ahd-1997-14-shri-shrikant-bhai-r-patel-nadiad-the-a-c-i-t-cir-nadiad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1060-ahd-2000-14-the-the-surat-dist-co-op-milk-producers-union-td-suart-the-d-c-i-tsr-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1061-ahd-2000-14-the-j-c-i-t-asstt-sr-1-suart-the-surat-co-op-milk-prodecers-union-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-723-ahd-2002-14-m-s-mahalaxmi-fabric-mills-ltd-ahmedabad-the-acit-cent-cir-2-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1173-ahd-2001-14-smt-maniben-kalyanji-gohi-vallabh-vidhya-nagar-the-dycit-asstt-cir-i-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-93-ahd-2001-14-shri-nanubhai-gafurbhai-patel-surat-the-ito-wd-2-8-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1481-ahd-2000-14-m-s-a-k-patel-amp-co-p-ltd-surat-the-d-c-i-t-sr-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3572-ahd-1997-14-m-s-guj-investment-casting-ltd-baroda-the-acit-in-v-cir-1-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-958-ahd-1998-14-the-acit-co-cir-7-5-ahmedabad-rainbow-papers-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-ahd-1998-14-m-s-royal-petrochem-ahmedabad-acit-cir-3-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1812-ahd-1997-14-m-s-ishwar-ashish-plastics-p-ltd-baroda-the-a-c-i-t-com-cir-3-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1836-ahd-2000-14-m-s-bhagwandas-amp-co-suart-the-d-c-i-t-sr-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-846-ahd-2000-14-the-ito-ward-1-3-surat-shri-vallabhbhai-l-patel-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2241-ahd-1998-14-the-dcit-a-spl-1-ahmedabad-m-s-core-emballage-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1342-ahd-1998-14-the-acit-co-circle-2-baroda-shri-deepak-j-shah-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1524-ahd-1998-14-the-dcit-sr-5-ahmedabad-dr-p-m-magpal-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2292-ahd-1998-14-the-ito-ward-10-7-ahmedabad-shamim-ahmed-kamallauddin-shaikh-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1541-ahd-1998-14-b-jadav-amp-co-ahmedabad-acit-co-cir-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-488-ahd-1998-14-aps-star-industries-ltd-baroda-dcit-asstt-sr-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-521-ahd-1998-14-ferrox-pigments-baroda-dcit-asstt-sr-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1112-ahd-1998-14-shri-dipak-j-shah-baroda-the-acit-co-cir-2-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-ahd-1998-14-m-s-fag-precision-bearings-ltd-baroda-dcit-asstt-spl-r-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1091-ahd-1998-14-shri-chinubhai-k-shah-baroda-the-acit-co-cir-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-315-ahd-2001-14-the-dycit-circle-i-valsad-sheth-b-b-shroff-valsad-peoples-co-op-bank-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-319-ahd-2001-14-the-dycit-circle-i-valsad-sheth-b-b-shroff-valsad-peoples-co-op-bank-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-313-ahd-2001-14-the-dycit-circle-i-valsad-sheth-b-b-shroff-valsad-peoples-co-op-bank-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1328-ahd-2000-14-m-s-bhaidas-amp-sons-surat-the-d-c-i-tcir-2-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1447-ahd-2004-14-the-dy-cit-central-circle-1-baroda-shri-mahesh-k-ladla-huf-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-314-ahd-2001-14-the-dycit-circle-i-valsad-sheth-b-b-shroff-valsad-peoples-co-op-bank-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4780-ahd-1996-14-kandoi-bhogilal-mulchand-ahmedabad-the-acit-inv-cir-2-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3136-ahd-1997-14-the-dcit-a-sr-2-baroda-mr-dineshbhai-b-thakkar-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1098-ahd-2004-14-the-ito-ward-8-1-ahmedabad-saphil-marketing-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1343-ahd-1998-14-m-s-coating-industries-ahmedabad-the-dcit-sr-6-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2654-ahd-2000-14-the-ito-tds-valsad-m-s-genuine-services-p-ltd-dadra</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3531-ahd-2004-14-shri-yogeshwar-healthcare-limited-ahmedabad-the-income-tax-officer-tds-osd-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2457-ahd-2000-14-the-dycit-circle-1-vapi-m-s-shree-chemicals-ltd-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2455-ahd-1999-14-the-dy-c-i-t-circle-2-1-ahmedabad-m-s-bhogilal-amulchand-kandoi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3524-ahd-2004-14-m-s-rang-developers-ahmedabad-the-income-tax-officer-ward-9-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-489-ahd-2003-14-prashant-india-ltd-surat-the-ito-ward-1-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2651-ahd-2000-14-the-ito-ward-2-vapi-m-s-sardar-bhiladwala-pardi-peoples-co-op-bank-ltd-killa-pardi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2111-ahd-2000-14-m-s-j-j-corpn-surat-the-ito-wd-1-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3639-ahd-2004-14-shri-manoj-c-master-ahmedabad-the-income-tax-officer-ward-15-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3643-ahd-1997-14-the-acit-inv-circle-8-1-ahmedabad-shri-deepak-c-kothari-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1395-ahd-1997-14-the-acit-circle-10-1-ahmedabad-m-s-jindal-india-textiles-mills-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2628-ahd-2000-14-the-ito-tds-2-surat-m-s-patel-gruh-nirman-corpn-l-yojna-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2626-ahd-2000-14-the-ito-tds-2-surat-m-s-patel-gruh-nirman-corpn-l-yojna-5-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2638-ahd-2000-14-the-ito-tds-2-surat-m-s-patel-gruh-nirman-flat-yojna-7-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2634-ahd-2000-14-the-ito-tds-2-surat-m-s-patel-gruh-nirman-flat-yojna-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-523-ahd-2005-14-m-s-mina-wire-industries-dist-gandhinagar-the-acit-mehsana-circle-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2629-ahd-2000-14-the-ito-tds-2-surat-m-s-patel-gruh-nirman-corpn-l-yojna-5-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-588-ahd-1997-14-ito-ward-10-3-ahmedabad-vash-mittal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-534-del-2002-14-aeroplane-shoe-factory-ito-ward-33-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-388-del-2001-14-jaquar-amp-co-ltd-dcit-cc-17</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2434-del-2001-14-dev-raj-dewan-dcit-circle-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-494-del-2001-14-dcit-cc-17-essco-snitations-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4212-del-2001-14-occidental-fashions-india-pvt-ltd-dcit-coy-circle-29-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2093-del-2002-14-ito-modak-trading-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1566-del-2002-14-dcit-meena-exports-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1121-del-2005-14-sharma-selections-p-ltd-ito-ward-8-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3305-del-2004-14-acit-circle-47-1-ho-seop-kang-new-delhi-66</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3297-del-2004-14-acit-circle-47-1-hyung-gyung-choi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3150-del-2001-14-schlumbeyer-asia-services-ltd-jcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3301-del-2004-14-acit-circle-47-1-man-gyeong-park-new-delhi-66</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3299-del-2004-14-acit-circle-47-1-chang-su-kim</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4214-del-2001-14-manoj-prabhakar-dcit-central-circle-9</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2966-del-2002-14-dcit-circle-ii-sadhana-jain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3809-del-2003-14-acit-circle-i-maruti-paper-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3805-del-2003-14-acit-circle-i-shamli-papers-mills-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3819-del-2001-14-deeshee-appliances-p-ltd-acit-central-circle-18</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-189-del-2004-14-meena-gupta-acit-20-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2091-del-2002-14-ito-batra-roadways-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-296-ind-2002-14-the-acit-3-1-bhopal-m-s-sanmati-metals-ltd-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-397-ind-2001-14-shri-sanjay-jadhav-indore-the-ito-wd-2-3-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-732-ind-2004-14-smt-leelabai-davda-dhar-the-ito-dhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1115-ind-2004-14-the-acit-ratlam-shri-p-k-deshpande-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-313-ind-2004-14-the-ito-3-2-bhopal-shri-amrik-singh-gorawar-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-171-ind-1999-14-smt-birjis-khan-bhopal-the-acit-cir-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-265-ind-1998-14-m-s-shri-ram-tractors-amp-motors-rao-the-ito-wd-6-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-173-ind-2000-14-m-s-parasram-amp-co-indore-the-acit-inv-cir-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-581-ind-2003-14-m-s-swastik-ginning-factory-khategaon-the-ito-1-2-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-575-ind-2003-14-the-ito-3-2-bhopal-shri-syed-sallahuddin-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-675-ind-2003-14-the-acit-cir-khandwa-khandwa-m-s-yogesh-industries-burhanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-730-ind-2004-14-the-ito-mandsaur-shri-pankaj-goyal-s-o-omprakash-goyal-pipliamandi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-597-ind-2002-14-m-s-maheswari-appliances-p-ltd-shajapur-the-acit-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-906-ind-2004-14-shri-subhash-khadse-indore-the-ito-5-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-676-ind-2002-14-the-ito-4-1-indore-m-s-hotel-payal-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-677-ind-2002-14-the-ito-4-1-indore-m-s-hotel-payal-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1085-ahd-1998-14-the-dcit-sr-1-ahmedabad-asian-tubes-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-442-ind-2004-14-the-ito-3-2-bhopal-smt-helan-walia-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1140-ind-2004-14-m-s-ahura-enterprises-indore-the-ito-wd-1-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-98-ind-2005-14-the-ito-3-2-indore-smt-kamla-devi-lukkad-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-767-ahd-1999-14-the-dcit-cerl-circle-1-1-ahmedabad-m-s-aroh-holdings-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3216-ahd-2003-14-the-ito-ahmedabad-m-s-soni-pranjivandas-virjibhai-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3881-ahd-2004-14-the-ito-ward-10-2-ahmedabad-the-ahmedabad-mercantile-co-op-bnak-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-420-ahd-2005-14-bvm-metal-industries-navsari-the-acit-circle-1-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-428-ahd-2005-14-shri-raghav-education-amp-charitable-trust-surendranagar-the-director-of-income-tax-exemptions-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1038-ahd-1998-14-the-acit-inv-cir-1-1-surat-shri-katuram-rastogi-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-872-ahd-1998-14-shri-kaluram-b-rastogi-surat-acit-inv-cir-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2633-ahd-2000-14-the-ito-tds-2-surat-m-s-patel-gruh-nirman-flat-yojna-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-294-ahd-2005-14-gipilon-texturising-pvt-ltd-surat-the-income-tax-officer-ward-1-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-883-ahd-1998-14-the-acit-cir-2-4-ahmedabad-ashok-manilal-thakkar-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8-ahd-2005-14-m-s-roman-plastics-industries-daman-the-income-tax-officer-vapi-ward-4-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3529-ahd-2004-14-hipolin-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2337-ahd-1998-14-the-dcit-a0spl-ran-3-ahmedabad-m-s-sandip-agencies-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-528-ahd-1998-14-shashikant-j-patel-v-v-nagar-acit-inv-cir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/zarinaben-ahmed-patel-union-of-india-14606</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9-ahd-2005-14-m-s-roman-plastics-industries-daman-the-income-tax-officer-vapi-ward-4-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3351-ahd-2004-14-the-ito-ward-9-4-ahmedabad-smt-uma-deepak-lad-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-293-ahd-2005-14-gipilon-texturising-pvt-ltd-surat-the-income-tax-officer-ward-1-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3857-ahd-2004-14-shri-gautambhai-khodidas-patel-prop-sirali-developers-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-11-ahd-1998-14-the-dcit-asstt-spl-range-2-baroda-luctose-india-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2284-ahd-2004-14-m-s-kohinoor-tobacco-co-dist-baroda-the-income-tax-officer-ward-2-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1889-ahd-1998-14-m-s-valiant-chemicals-corp-suart-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-470-ahd-1998-14-the-dcit-asstt-sr-2-ahmedabad-shree-rama-multi-tech-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4059-ahd-2003-14-r-m-p-plasto-pvt-ltd-mumbai-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1986-ahd-1998-14-m-s-harsiddth-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4058-ahd-2003-14-r-m-p-plasto-pvt-ltd-mumbai-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1071-ahd-1997-14-kusumchand-k-zaveri-suart-the-a-c-i-t-inv-cir-2-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-324-ahd-1996-14-income-tax-department-geera-finance-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-323-ahd-1996-14-income-tax-department-geera-finance-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3166-ahd-2004-14-shri-hitesh-narendrakumar-shah-ahmedabad-the-acit-cirlce-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1007-ahd-1998-14-the-acit-inv-cir-3-1-ahmedabad-pratima-p-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1398-ahd-1997-14-the-acit-circle-10-1-ahmedabad-m-s-jindal-india-textiles-mills-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-592-ahd-1997-14-ito-ward-10-3-ahmedabad-shri-vinodkumar-n-mittal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-590-ahd-1997-14-ito-ward-10-3-ahmedabad-uravashi-mittal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1876-ahd-1998-14-the-acit-cenrl-circle-2-2-ahmedabad-m-s-torent-lab-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5755-ahd-1991-14-the-acit-central-circle-2-1-ahmedabad-k-kachradas-patel-sp-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1672-ahd-2004-14-m-s-bijji-securities-amp-finance-pvt-ltd-surat-the-income-tax-officer-ward-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3235-ahd-1997-14-the-gujrat-concast-ltd-baroda-the-a-c-i-t-i-inv-cir-i-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-882-ahd-1998-14-the-dcit-sr-11-ahmedabad-shri-chotalal-valjibhai-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3946-ahd-2004-14-the-acit-anand-circle-anand-emtici-engg-limited-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-160-ind-2003-14-shri-girdhar-gopal-cabra-panchmani-the-ito-itarshi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-982-ind-2004-14-the-ito-shajapur-shri-lakhanlal-pramar-amp-brothers-shajapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-375-ind-2004-14-the-ito-3-2-bhopal-smt-fozia-khan-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-99-ind-2005-14-the-ito-3-2-indore-smt-kamla-devi-lukkad-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-100-ind-2005-14-the-ito-3-2-indore-smt-kamla-devi-lukkad-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2047-ahd-1998-14-the-ito-ward-7-1-ahmedabad-m-s-bhakti-prasad-nagori-timber-amp-n-plywood-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1438-ahd-1998-14-the-acit-inv-cir-2-baroda-shri-chandrakant-c-shah-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2021-ahd-1998-14-shri-rajendra-chimanlal-modi-suart-the-a-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-629-ahd-2005-14-the-ito-ward-1-nadiad-the-boriavi-peoples-co-op-bank-ltd-tal-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3406-ahd-2004-14-asian-paints-india-ltd-mumbai-the-income-tax-officer-tds-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-792-ahd-2004-14-m-s-gem-stone-exports-surat-the-asstt-comm-of-income-tax-circle-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-727-ahd-2000-14-the-dcit-c0-circle-3-2-surat-m-s-sai-textile-ind-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1446-ahd-2004-14-the-dy-cit-central-circle-1-baroda-shri-mahesh-k-ladla-huf-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-632-ahd-2005-14-shri-labhubhai-dharamshibhai-lakhani-surat-the-income-tax-officer-ward-9-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-593-ahd-2005-14-m-s-jayhind-foods-ahmedabad-the-income-tax-officer-ward-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3335-ahd-2004-14-m-s-patel-agro-seeds-centre-ahmedabad-the-income-tax-officer-ward-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2051-ahd-2000-14-the-dcit-circle-i-vapi-shri-vijaysingh-ramsingh-rathod-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1097-ahd-2004-14-the-acit-osd-ar-1-ahmedabad-anukul-containers-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3536-ahd-1997-14-the-dycit-asstt-sr-3-baroda-m-s-sarang-chemicals-p-ltd-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3546-ahd-1997-14-the-dycit-asstt-sr-2-surat-m-s-himson-knitting-indus-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-960-ahd-1997-14-the-acit-inv-circal-2-1-ahmedabad-shri-kamlesh-b-kandoi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2399-ahd-2000-14-m-s-shree-krishna-nidhi-trust-ahmedabad-the-ito-w-5-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3673-ahd-2004-14-shri-prabhudas-h-patel-ahmedabad-the-income-tax-officer-ward-10-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-131-ahd-2000-14-the-acit-asstt-s-r-1-surat-m-s-the-surat-textile-market-co-op-shops-and-warehouse-so-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2428-ahd-2000-14-shri-babulal-j-suraha-surat-the-jt-cit-asstt-sr-i-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2649-ahd-2000-14-the-ito-ward-2-vapi-m-s-sardar-bhiladwala-pardi-peoples-co-op-bank-ltd-killa-pardi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1739-ahd-2000-14-m-s-hotel-sagar-plazza-surat-the-j-c-i-t-asstt-s-r-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-87-ahd-2000-14-m-s-ketan-kumar-r-shah-valsad-the-d-c-i-t-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2646-ahd-2000-14-the-ito-ward-2-vapi-m-s-sardar-bhiladwada-pardi-peoples-co-op-bank-ltd-killa-pardi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1535-ahd-2000-14-the-ito-ward-1-6-surat-m-s-city-constructions-co-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-84-ahd-2000-14-m-s-jolly-beverage-p-ltd-surat-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-951-ahd-2000-14-m-s-vikas-industries-surat-the-j-c-i-tsr-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1748-ahd-1998-14-m-s-suresh-transport-co-ahmedabad-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3492-ahd-1997-14-the-acit-inv-circle-1-baroda-m-s-gujarat-investment-castings-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1202-ahd-2000-14-shri-prahaladbhai-vithalbhai-patel-suart-the-j-c-i-t-asstt-s-r-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2300-ahd-2000-14-m-s-krishna-textiles-surat-the-jt-cit-sr-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-503-ahd-2005-14-lakhani-arvindbhai-dharmshibhai-surat-the-income-tax-officer-ward-9-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2630-ahd-2000-14-the-ito-tds-2-surat-m-s-patel-gruh-nirman-flat-yojna-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-600-ahd-2005-14-the-ito-ward-3-nadiad-the-sahyog-co-op-credit-so-ltd-dist-kheda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-601-ahd-2005-14-the-ito-ward-3-nadiad-the-sahyog-co-op-credit-so-ltd-dist-kheda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1398-ahd-1998-14-m-s-doshi-heators-p-ltd-surat-ito-tds-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1086-ahd-1998-14-the-acit-co-cir-7-1-ahmedabad-advance-petrochemicals-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-304-ahd-1995-14-archna-corporation-income-tax-department</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1064-ahd-1998-14-m-s-a-d-alwin-p-ltd-ahmedabad-acit-cen-cir-7-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-ahd-2005-14-the-ito-navsari-m-s-amar-tiles-centre-bilimora</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3451-ahd-2002-14-m-s-vasant-inv-corporations-mumbai-the-dy-cit-co-cir-7-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-ahd-2005-14-shri-piyush-d-joshi-baroda-the-income-tax-officer-ward-6-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-160-ahd-2000-14-the-shleli-leasing-amp-industries-ltd-surat-the-jcit-asst-sr-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1106-ahd-1998-14-the-acit-co-cir-1-3-baroda-jitpuran-builders-pvt-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1104-ahd-2000-14-the-dcit-cen-circle-3-2-suart-m-s-mukoda-syntex-p-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1412-ahd-2000-14-the-acit-cir-3-1-suart-m-s-polyweave-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1755-ahd-2000-14-shri-shankarlal-nebhumal-uttamchandani-surat-the-i-t-o-wd-1-9-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1575-ahd-1998-14-m-s-jeevan-products-baroda-acit-cir-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-589-ahd-2005-14-m-s-m-m-finance-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1639-ahd-2001-14-the-addl-cit-sr-2-surat-m-s-vimala-silk-mills-p-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-ahd-2001-14-shri-nanubhai-gafurbhai-patel-surat-the-ito-wd-2-8-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1392-ahd-2001-14-m-s-mukesh-synthetics-surat-the-dycit-cir-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1854-ahd-2001-14-shri-bharatkumar-hargovandas-patel-surat-the-dycit-cent-cir-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3185-ahd-1997-14-the-acit-inv-circle-2-bhavnagar-shri-shashikant-r-vadhar-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-590-ahd-2005-14-m-s-m-m-finance-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1835-ahd-2000-14-m-s-bhawnadas-amp-co-suart-the-d-c-i-tsr-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3337-ahd-1997-14-m-s-dhorajia-cons-co-ahmedabad-the-dy-cit-r-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-912-ahd-1998-14-m-s-satyam-cent-co-ltd-baroda-acit-cen-cir-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1577-ahd-1997-14-the-acit-cent-circle-3-baroda-m-s-panorma-plastics-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3641-ahd-1997-14-the-acit-circle-2-4-ahmedabad-m-s-interlink-securities-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1042-ahd-1998-14-m-s-f1-microns-amp-minerals-p-ltd-baroda-dcit-sr-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1028-ahd-1998-14-the-dcit-sr-5-ahmedabad-dr-kumudchandra-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-808-ahd-1998-14-shri-ambalal-i-patel-visnagar-ito-wd-2-mehsana</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1919-ahd-1997-14-shri-arvindbhai-a-patel-anand-the-acit-anand-cir-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-848-ahd-2000-14-the-ito-ward-1-6-surat-shri-champakbhai-vallbhbhai-patel-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-946-ahd-1998-14-m-s-krishna-packaging-surat-ito-wd-1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-945-ahd-1998-14-m-s-krishna-packaging-surat-ito-wd-1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2015-ahd-1998-14-shri-rakesh-s-agrawal-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-227-ahd-2000-14-the-hindustan-fashions-ltd-jaipur-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-174-ahd-2000-14-m-s-pmaganlal-amp-sons-surat-the-jcit-asst-sr-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-451-del-2002-14-s-r-fragrances-ltd-addl-cit-spl-range-15</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1567-del-2002-14-dcit-sharda-motors-inds-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5568-del-2004-14-genesis-comnet-pvt-ltd-ito-ward-12-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1602-del-2002-14-dcit-s-m-creative-electronics-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-860-del-2004-14-indira-rani-gupta-acit-circle-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1216-del-2001-14-ito-ward-21-4-bansal-motor-finance</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3693-del-2001-14-asha-verma-acit-circle-13-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1037-del-2003-14-acit-circle-i-maruti-papers-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3707-del-2001-14-ito-ward-1-2-akhilesh-kumar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3807-del-2003-14-acit-circle-i-maruti-paper-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3814-del-2003-14-acit-circle-i-sikka-papers-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3818-del-2001-14-deeshee-appliances-p-ltd-acit-central-circle-18</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4201-del-2001-14-cas-cade-interprises-ito-ward-6-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1571-del-2002-14-ito-s-a-services-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-744-ind-2002-14-the-ito-5-1-indore-smt-krishnabai-bholaram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-37-ind-1999-14-the-dcit-asstt-s-r-bhopal-m-s-sjabo-chemicals-ltd-ratlam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-32-ind-2000-14-the-jcit-asstt-s-r-2-indore-m-s-sourabh-cement-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-551-ind-2004-14-the-ito-3-2-bhopal-m-s-reliable-overseas-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-155-ind-2004-14-the-ito-dhar-smt-abha-choudhary-dhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1052-ind-2004-14-the-ito-ward-1-ratlam-shri-kaluram-sevaram-ratlam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-297-ind-2002-14-m-s-sraddha-medical-stores-ujjain-the-ito-wd-2-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-98-ind-2003-14-shri-trilok-kumar-jhalani-ratlam-the-acit-inv-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-164-ind-2001-14-shri-shashad-khan-ajimkhan-lasuriya-the-ito-wd-2-ratlam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-403-ind-2003-14-the-dcit-asstt-s-r-bhopal-m-s-m-p-agro-ind-ltd-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-650-ind-2004-14-shri-pradeep-kumar-malani-raisen-the-acit-1-1-bhopal</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-524-ind-2003-14-smt-shusila-jain-indore-the-ito-wd-1-6-indore</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-464-ind-2004-14-the-ito-neemuch-shri-bapulal-mundra-bhilwara</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/s-samuel-prasad-s-o-late-krupanandam-working-as-deputy-commissioner-of-income-tax-visakhapatnam-union-of-india-and-central-board-of-directories-24528</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/bharti-cellular-limited-collector-and-assistant-superintendent-of-stamps-10256</loc>
               <lastmod>2025-12-25T10:11:08.246Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-632-ind-2004-14-shri-ghanshyamdas-khandelwal-indore-the-ito-wd-5-1-indore</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-983-ind-2004-14-the-ito-shajapur-shri-lakhanlal-pramar-amp-brothers-shajapur</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3560-ahd-1997-14-the-acit-circle-6-2-ahmedabad-m-s-vihim-steel-fabricators-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.859Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-771-ahd-1998-14-shri-chetan-sureshbhai-shah-ahmedabad-acit-cir-10-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.859Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-ahd-2003-14-m-s-delhi-vegetable-surat-the-ito-ward-2-7-surat</loc>
               <lastmod>2024-10-09T15:57:01.859Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1777-ahd-1998-14-m-s-c-c-gandhi-amp-co-ahmedabad-the-i-t-o-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3053-ahd-2003-14-gujarat-maritime-board-gandhi-nagar-the-cit-gandhinagar-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3924-ahd-2004-14-the-acit-circle-1-1-baroda-banco-products-india-ltd-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3269-ahd-1997-14-the-dycit-asstt-sr-3-baroda-gujarat-alkalies-chemicals-ltd-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4970-ahd-1994-14-shri-vasantbhai-h-gajera-surat-the-i-t-o-cum-aced-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1919-ahd-1998-14-m-s-hari-orgo-chem-pvt-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1035-ahd-1998-14-the-acit-inv-cir-1-1-surat-katuram-amp-cons-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-587-ahd-1997-14-the-ito-ward-10-3-ahmedabad-minor-piyush-mittal-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.859Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1396-ahd-1997-14-the-acit-circle-10-1-ahmedabad-m-s-jindal-india-textiles-mills-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.859Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-862-ahd-1998-14-the-dcit-sr-1-ahmedabad-goyal-amp-co-construction-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.859Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3945-ahd-2004-14-the-acit-anand-circle-anand-emtici-engg-limited-anand</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-ahd-1998-14-the-dcit-asstt-spl-range-2-baroda-luctose-india-ltd-baroda</loc>
               <lastmod>2024-10-09T15:57:01.859Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2019-ahd-1998-14-m-s-love-star-contstaction-amp-engg-p-ltd-baroda-the-a-c-i-t-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2249-ahd-2004-14-shri-umedsingh-p-champawat-ahmedabad-the-acit-cent-circle-1-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1440-ahd-1998-14-the-acit-inv-cir-2-baroda-shri-suryakant-c-shah-baroda</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-556-ahd-2005-14-shri-shailesh-ramanlal-patel-ahmedabad-the-income-tax-officer-ward-3-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2319-ahd-2000-14-the-dcit-circle-2-2-surat-shri-chelkahn-vibhag-khand-udyog-sahakari-mandli-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-542-ahd-2000-14-m-s-sparesh-silk-industries-surat-the-a-c-i-t-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-516-ahd-1998-14-the-acit-cir-1-3-surat-surat-botling-co-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1062-ahd-2000-14-the-j-c-i-t-asstt-sr-1-suart-m-s-the-surat-co-op-milk-producers-union-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1103-ahd-2000-14-the-dcit-cen-circle-3-2-suart-m-s-mukoda-textiles-industries-p-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1135-ahd-1997-14-shri-r-l-kalathia-indl-bhavnagar-the-a-c-i-t-cen-cir-2-rajkot</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2308-ahd-2000-14-m-s-maxima-system-ltd-valsad-the-jt-cit-asstt-sr-i-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1822-ahd-2001-14-m-s-shiv-traders-surat-the-dycit-cir-2-1-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1397-ahd-1998-14-shri-amulakhbhai-r-patel-surat-acit-inv-cir-1-2-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-548-ahd-2001-14-shri-shivabhai-ramjibhai-savani-surat-the-ito-wd-3-7-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1873-ahd-2001-14-the-jtcit-r-1-surat-m-s-jaybharat-dyeing-amp-printing-p-ltd-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1608-ahd-2001-14-smt-hansaben-ganeshbhai-patel-surat-the-ito-wd-1-1-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1347-ahd-1998-14-the-acit-circle-2-2-surat-m-s-dhanmohan-industries-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2158-ahd-1998-14-the-dcit-a-sr-1-ahmedabad-m-s-aroma-electronics-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2753-ahd-1997-14-m-s-integra-hindustan-control-ltd-baroda-the-dcit-s-r-2-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4600-ahd-1996-14-the-dcit-a-s-r-1-ahmedabad-omprakash-l-agarwal-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-849-ahd-2000-14-the-ito-ward-1-6-surat-shri-champakbhai-vallabhbhai-patel-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1811-ahd-1997-14-m-s-panorma-plastics-halol-the-a-c-i-t-com-cir-3-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2611-ahd-1997-14-the-dcit-asstt-s-r-i-baroda-integra-hindustan-control-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1958-ahd-2000-14-the-ito-t-d-s-valsad-m-s-amoli-organics-ltd-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1957-ahd-2000-14-the-ito-t-d-s-valsad-m-s-amoli-organcis-ltd-vapi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-ahd-2000-14-the-textile-industris-engineers-p-ltd-vapi-the-a-c-i-t-vapi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2007-ahd-1998-14-m-s-bhaktiprasad-nogori-timbers-amp-plywood-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-ahd-2000-14-m-s-fine-industries-silvassa-the-d-c-i-t-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-468-ahd-2000-14-the-ito-tds-2-surat-m-s-nagina-synthetics-p-ltd-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2189-ahd-1998-14-the-dcit-a-circle-6-4-ahmedabad-shri-suresh-c-parikh-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-496-ahd-1998-14-the-dcit-asstt-spl-r-1-baroda-ambalal-sarabhai-enterprises-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-499-ahd-1998-14-the-dcit-spl-r-3-ahmedabad-s-j-amp-s-p-family-trust-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-337-ahd-1998-14-ambalal-sarabhai-enterprise-ahmedabad-dcit-a-sr-i-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-ahd-2000-14-the-dcit-c0-circle-3-2-surat-m-s-sai-textile-ind-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-494-ahd-1998-14-the-dcit-asstt-spl-r-1-baroda-dhatu-sanskar-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2586-ahd-1998-14-the-ito-t-ws-ward-7-1-ahmedabad-m-s-farsight-consultant-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-ahd-2000-14-the-sidmak-laboratries-india-ltd-valsad-the-jcit-asst-sr-1-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-734-ahd-2000-14-the-j-c-i-t-sr-1-surat-m-s-maxima-systems-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-793-ahd-2004-14-m-s-lathia-brothers-amp-co-surat-the-asst-comm-of-income-tax-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3214-ahd-2004-14-m-s-waghbakriwala-rayons-surat-the-income-tax-officer-ward-6-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2421-ahd-2000-14-the-gujarat-shite-road-transport-corpn-valsad-the-ito-tds-valsad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-479-ahd-2001-14-m-s-ganesh-stone-quarry-surat-the-dycit-inv-cir-3-2-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-596-ahd-2005-14-the-ito-ward-3-nadiad-the-thasra-peoples-co-op-bank-ltd-dist-kheda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-320-ahd-2001-14-the-dycit-circle-i-ahmedabad-sheth-b-b-shroff-valsad-peoples-co-op-bank-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3728-ahd-2004-14-shri-pravinchandra-p-vora-ahmedabad-the-acit-circle-9-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3384-ahd-2004-14-m-s-vitashiv-ceramics-dist-surendranagar-the-income-tax-officer-ward-1-surendranagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-317-ahd-2001-14-the-dycit-circle-i-valsad-sheth-b-b-shroff-valsad-peoples-co-op-bank-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-ahd-2001-14-shri-natvarsingh-r-chauhan-sivassa-the-ito-wd-i-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-735-ahd-2000-14-the-dcitinv-circle-3-1-surat-shri-mohanbhai-girdharlal-patel-huf-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3727-ahd-2004-14-shri-pravinchandra-p-vora-ahmedabad-the-acit-circle-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1784-ahd-2004-14-m-s-m-m-finance-anand-the-jt-cit-anand-range-anand</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3201-ahd-2002-14-m-s-bharat-vijay-constructions-p-ltd-suart-the-i-t-o-wd-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-51-ahd-1997-14-the-acit-inv-circle-2-1-ahmedabad-m-s-bhogilal-mulchand-kandoi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-48-ahd-2000-14-the-d-c-i-t-central-cir-2-surat-m-s-surat-beverage-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2657-ahd-2000-14-the-ito-tds-valsad-m-s-genuine-services-p-ltd-dadra</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-ahd-2000-14-m-s-rizwan-ahmed-mohmed-usmann-shaikh-surat-the-i-t-o-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2650-ahd-2000-14-the-ito-ward-2-vapi-m-s-sardar-bhiladwala-pardi-peoples-co-op-bank-ltd-killa-pardi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-367-ahd-2004-14-m-s-kishanlal-jaswantram-bhatia-ahmedabad-the-income-tax-officer-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1719-ahd-2000-14-m-s-j-j-corporations-surat-the-i-t-owd1-6-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-ahd-2000-14-the-d-c-i-t-central-cir-2-surat-m-s-surat-beverage-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1296-ahd-2000-14-m-s-shiv-traders-surat-the-d-c-i-tcir-2-1-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3642-ahd-1997-14-the-acit-inv-cir8-1-ahmedabad-shri-mahendra-c-kothari-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2446-ahd-1997-14-m-s-piyush-steels-ltd-anand-the-dcit-asset-sr-2-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-589-ahd-1997-14-ito-ward-10-3-ahmedabad-urmiladevi-n-mittal-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2627-ahd-2000-14-the-ito-tds-2-surat-m-s-patel-gruh-nirman-corpn-l-yojna-5-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2192-ahd-1997-14-the-acit-cir3-1-ahmedabad-m-s-indo-dyes-chemical-indus-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1875-ahd-1998-14-the-acit-cenrl-circle-2-2-ahmedabad-m-s-torent-drugs-amp-chemicals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3000-ahd-1997-14-shri-prahlad-singh-b-patel-ahmedabad-ito-wd-5-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-496-ahd-2005-14-the-ito-ward-2-anand-the-sarsa-peoples-co-op-bank-ltd-tal-anand</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3221-del-2004-14-saraswati-kunj-coop-house-building-society-ltd-acit-central-circle-14</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5094-del-2004-14-universal-cranes-amp-ropeways-pvt-ltd-ito-ward-18-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2078-del-2002-14-dcit-maharashtra-group-housing-finance-co-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-17-del-2002-14-dcit-cen-cir-19-ele-insus-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1565-del-2002-14-dcit-star-estate-management-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5145-del-2004-14-gateway-papers-p-ltd-ito-ward-12-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3303-del-2004-14-acit-circle-47-1-dong-hang-lee-new-delhi-66</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-213-del-2004-14-travel-club-india-pvt-ltd-ito-ward-16-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2385-del-2000-14-jcit-sr-30-lawerence-joshepb-krames</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2374-del-2000-14-jcit-sr-30-thomas-william-farrel</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4226-del-2001-14-muthoot-m-george-chitty-fund-dcit-circle-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3692-del-2001-14-vinod-verma-acit-circle-3-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1036-del-2003-14-acit-maruti-papers-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2849-del-2002-14-ito-ward-2-4-ram-niwas-india</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-del-2003-14-acit-shamli-paper-mills-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1411-del-2004-14-ito-mohd-ilyas-cane-crusher</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3806-del-2003-14-acit-circle-i-shamli-paper-mills-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3697-del-2001-14-deeshee-appleances-p-ltd-acit-cc-18</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3698-del-2001-14-deeshe-appliances-p-ltd-acit-cc-18</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3696-del-2001-14-deeshee-appliances-p-ltd-acit-cc-18</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-716-del-2003-14-acit-circle-diamond-coir-india-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3485-del-2003-14-bhagirathi-buiders-ito-ward-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5289-del-2003-14-swaran-singh-acit-cir-12</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1114-ind-2004-14-the-acit-ratlam-shri-m-a-qureshi-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6-ind-2001-14-shri-nanakchand-shriram-indore-the-ito-wd-2-2-indore</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-60-ind-2001-14-m-s-amarlal-kirana-stores-dewas-the-ito-dewas</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-55-ind-2004-14-shri-pradeep-shukla-bhopal-the-acit-inv-cir-1-bhopal</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-633-ind-2004-14-the-ito-4-1-indore-m-s-steel-traders-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-445-ind-2000-14-late-smt-lata-bai-agrawal-indore-the-dcit-inv-cir-1-indore</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-400-ind-2003-14-m-s-simplex-co-indore-the-acit-inv-cir-1-indore</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-661-ind-2004-14-m-s-steel-traders-indore-the-ito-wd-2-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1077-ind-2004-14-smt-shakina-mahidpurwala-indore-the-ito-4-1-indore</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-ind-2004-14-the-acit-3-1-bhopal-dr-smt-sarla-jain-bhopal</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1092-ind-2004-14-shri-prahlad-jaiswal-ujjain-the-ito-wd-2-1-ujjain</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-ind-1999-14-the-ito-ward-2-ratlam-shri-d-n-pachori-ratlam</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pentakota-appala-naidu-the-commissioner-of-income-tax-i-visakhapatnam-and-the-additional-commissioner-of-income-tax-range-5-visakhapatnam-and-the-income-tax-officer-ward-no-1-income-tax-office-anakapalli-visakhapatnam-7563</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sri-krishna-co-the-deputy-commissioner-of-income-tax-circle-i-i-and-the-branch-manager-icici-bank-6482</loc>
               <lastmod>2025-12-25T09:15:15.841Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashok-kumar-prajapat-union-of-india-ors-s-b-civil-writ-petition-no-2379-2002</loc>
               <lastmod>2025-12-25T11:40:21.553Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/innovation-industries-the-assistant-commissioner-of-income-tax-circle-10-1-and-the-sub-registrar-uppal-and-prajay-engineer-syndicate-limited-7369</loc>
               <lastmod>2025-12-25T10:20:22.533Z</lastmod>
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