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               <loc>https://counselvise.com/direct-tax/judgements/ita-453-ahd-1998-14-the-acit-inv-cir-1-baroda-shri-shashikant-j-patel-v-v-nagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2581-ahd-1998-14-shri-rasiklal-v-thakkar-baroda-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-125-ahd-2005-14-alfa-bristlers-pvt-ltd-baroda-the-dy-cit-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3957-ahd-2002-14-sardargunj-mercantile-co-op-bank-ltd-anand-the-i-t-o-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1753-ahd-1998-14-kanyalal-c-patel-suart-a-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-140-ahd-2001-14-the-ito-ward-1-8-surat-the-surat-peoples-co-op-bank-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2445-ahd-1998-14-the-acit-sr-8-ahmedabad-m-s-gujarat-telephone-cabels-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-890-ahd-1998-14-m-s-risona-finagro-ltd-baroda-acit-cir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3861-ahd-2004-14-shri-jagdish-chandulal-mehta-surat-the-income-tax-officer-ward-6-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-143-ahd-2005-14-gujarat-lyka-organics-ltd-baroda-the-dy-cit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-345-ahd-2005-14-m-s-paridhan-textiles-ahmedabad-the-income-tax-officer-ward-12-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2923-ahd-1997-14-shri-mananbhai-niranjanbhai-huf-ahmedabad-the-dy-cit-asstt-sr-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2122-ahd-1998-14-the-ito-ward-3-8-suart-smt-miraben-h-jariwala-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3473-ahd-1997-14-the-acit-cent-cir-1-surat-j-r-dyeing-amp-printing-mills-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-769-ahd-1998-14-m-s-ambica-sugar-trading-co-surat-acit-cir-2-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-591-ahd-1998-14-the-dcit-sr-8-ahmedabad-natwar-parikh-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3867-ahd-2004-14-shri-sudesh-khanna-ahmedabad-the-acit-circle-8-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-73-ahd-1997-14-the-acit-cir-nadiad-m-s-smith-auto-ind-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-476-ahd-1999-14-the-acit-spl-r-5-ahmedabad-m-s-radhe-associates-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1428-ahd-1992-14-panorama-plastics-income-tax-department</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2457-ahd-1998-14-m-s-amercian-dryfruit-ltd-nadiad-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-773-ahd-1999-14-shri-jekishoredas-nathhabhai-dhirnar-bardoli-the-a-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-838-ahd-2005-14-shri-govindbhai-ravjibhai-patel-morbi-the-income-tax-officer-ward-1-3-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2823-ahd-1996-14-income-tax-department-m-s-premier-plastic-ind</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1918-ahd-1995-14-united-phosporous-ltd-vapi-the-dy-cit-s-r-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2123-ahd-1998-14-m-s-united-phuspharus-ltd-mumbai-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-781-ahd-1999-14-m-s-taktawala-glass-inds-p-ltd-mumbai-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3613-ahd-2004-14-m-s-arbuda-sales-agency-ahmedabad-the-income-tax-officer-ward-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2404-ahd-1998-14-shri-manoj-b-vadodaria-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-974-ahd-2001-14-m-s-gujarat-laghu-udyog-sahakari-soc-ltd-ahmedabad-the-acit-cir-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1632-ahd-1998-14-shri-rasiklal-b-soni-ahmedabad-the-acit-cen-cir-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2029-ahd-1992-14-income-tax-department-panorama-plastics</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-653-ahd-2005-14-sunanda-industries-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-20-ahd-2005-14-shri-akshay-m-juneja-l-h-of-late-madanlal-m-juneja-surat-the-income-tax-officer-ward-2-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3148-ahd-2004-14-shri-sumatilal-k-shah-prop-of-kush-graphics-ahmedabad-the-income-tax-officer-ward-7-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3064-ahd-1997-14-the-dcit-a-sr-2-baroda-jyoti-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3139-ahd-1997-14-the-dcit-a-sr-2-baroda-jyoti-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3659-ahd-1997-14-m-s-jyoti-ltd-baroda-the-acit-cen-cir-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2950-ahd-1997-14-m-s-jyoti-ltd-baroda-the-dy-cit-asstt-sr-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-350-ahd-1999-14-the-dcit-a-central-circle-inv-2-1-ahmedabad-m-s-ramdev-food-products-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2881-ahd-2002-14-the-dcit-baroda-circle-1-baroda-m-s-jyoti-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3547-ahd-2004-14-m-s-vasudha-products-pvt-ltd-banaskantha-the-dy-comm-of-income-tax-circle-1-1-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1476-ahd-2001-14-m-s-shree-krishna-plastics-surat-the-dycit-cir-2-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2145-ahd-1998-14-the-dcit-asstt-ahmedabad-guajrat-appollo-eqipment-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2318-ahd-1998-14-the-dcit-a-circle-1-1-ahmedabad-m-s-ankur-oil-induatries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2130-ahd-1998-14-the-acit-cenrl-circle-1-baroda-m-s-f-a-chasmawala-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1308-ahd-2002-14-m-s-gurukrupa-traders-panchmahal-the-ito-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1307-ahd-2002-14-m-s-umiya-iron-mart-panchmahal-the-ito-godhra</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-ahd-2001-14-the-addl-cit-assesment-sr-i-surat-shri-surendra-d-shah-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2335-ahd-1998-14-the-ito-ward-1-godhra-m-s-diomond-footwear-halol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2429-ahd-1998-14-the-acit-spl-r-1-ahmedabad-m-s-kajal-exports-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-341-ahd-1999-14-the-acit-spl-r-7-ahmedabad-m-s-sanskrut-comfort-system-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2489-ahd-1998-14-m-s-indian-petrochemicals-cor-ltd-baroda-the-i-t-o-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2531-ahd-1998-14-m-s-vardhman-stamping-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2887-ahd-2002-14-the-ito-s-r-ward-4-modasa-dr-anil-s-joshi-modasa</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-343-ahd-1999-14-the-acit-spl-r-7-ahmedabad-m-s-sanskrut-comfort-system-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2496-ahd-1998-14-the-ito-ward-7-1-ahmedabad-m-s-ahwra-constrols-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1032-ahd-1998-14-the-acit-inv-cir-1-1-surat-m-s-akshar-enterprise-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3708-ahd-1997-14-the-acit-cen-cir-1-1-ahmedabad-m-s-altair-inv-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-303-ahd-2004-14-m-s-new-bharat-watch-co-ahmedabad-the-income-tax-officer-ward-3-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-401-ahd-2005-14-shri-ishwarbhai-thakorbhai-raja-surat-the-income-tax-officer-ward-7-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2429-del-2001-14-dcit-circle-11-1-geeta-bhasin</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2430-del-2001-14-dcit-circle-11-1-geeta-bhasin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3047-del-2001-14-ashok-verma-jcit-spl-range-30</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4194-del-2001-14-capsugel-india-ltd-dcit-spl-range-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5179-del-2004-14-ito-ward-2-mohinder-kumar-aggarwal</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3116-del-2001-14-addl-cit-spl-range-2-oriental-bank-of-commerce</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3810-del-2003-14-acit-circle-i-bindlas-duplex-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3187-del-2004-14-indzoetic-pharmaceuticals-ito-ward-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4661-del-2004-14-acit-circle-2-ranjit-singh-amp-company</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1607-del-2004-14-vaish-agarwal-rajvansh-vidya-acit-circle-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1007-del-2002-14-ram-kishan-jcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3801-del-2002-14-ito-ward-33-3-rawal-chamicals</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4192-del-2001-14-rajat-gupta-jcit-spl-range-7</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1429-del-2004-14-r-k-construction-acit-range-ii</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4746-del-2003-14-uprising-construction-p-ltd-addl-cit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4940-del-2002-14-filak-raj-ito-ward-19-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-362-ind-2004-14-the-acit-2-1-bhopal-shri-rajendra-kumar-sethi-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-43-ind-2002-14-shri-anil-kumar-gupta-ratlam-the-ito-wd-1-ratlam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-32-ind-2004-14-shri-suresh-jain-indore-the-ito4-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-33-ind-2004-14-shri-suresh-jain-indore-the-ito4-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1045-ind-2003-14-m-s-juneza-tyres-bhopal-the-ito-wd-3-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-149-ind-2004-14-smt-ashabai-l-h-prhaladrai-hasomal-indore-the-ito-wd-3-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-186-ind-2003-14-the-acit-cir-2-bhopal-shri-jitendra-gupta-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-570-ind-2004-14-shri-surendra-kumar-sethi-bhopal-the-dcit-asstt-cir-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-365-ind-2004-14-the-acit-2-1-bhopal-shri-surendra-kumar-sethi-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-991-ind-2004-14-smt-kamlawati-durgani-dhar-the-acit-cir-2-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-649-ind-2004-14-m-s-gokulchand-amp-sons-ujjain-the-ito-wd-1-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1139-ind-2004-14-shri-manilal-kataria-indore-the-ito-wd-2-3-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-164-ind-2003-14-shri-asgar-ali-ratlam-the-acit-cir-1-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-277-ind-2001-14-the-ito-ward-2-bhopal-shri-ram-singh-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-874-ind-2004-14-smt-usha-gupta-vidisha-the-ito-vidisha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-794-ind-2004-14-shri-ishwar-s-o-rajan-patel-pithampur-the-ito-dhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-171-ind-2004-14-the-acit-1-1-indore-m-s-kumar-trading-co-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-690-ind-2004-14-the-ito-dewas-m-s-sanjay-khatri-amp-co-dewas</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-326-ind-1997-14-shri-mujaffar-hussain-alais-munnae-painter-bhopal-the-acit-inv-cir-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-323-ind-1997-14-shri-mujaffar-hussain-alais-munnae-painter-bhopal-the-acit-inv-cir-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-329-ind-1997-14-shri-mujaffar-hussain-alais-munnae-painter-bhopal-the-acit-inv-cir-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-327-ind-1997-14-shri-mujaffar-hussain-alais-munnae-painter-bhopal-the-acit-inv-cir-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-328-ind-1997-14-shri-mujaffar-hussain-alais-munnae-painter-bhopal-the-acit-inv-cir-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sanghani-bright-steel-manufacturers-union-of-india-thr-secretary-6522</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/council-of-institute-of-chartered-accountants-of-india-jayesh-dhirajlal-buddh-fca-1-of-2005</loc>
               <lastmod>2025-12-25T10:11:08.222Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1262-del-2001-14-jcit-special-range-27-pawan-hans-helicopters-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1772-del-2003-14-amrit-international-ltd-ito-ward-1-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3497-del-2003-14-syam-lal-anupam-vastra-bhandar-ito-ward-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1523-del-2004-14-indraprastha-chemicals-p-ltd-jcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4589-del-2004-14-timraj-singh-ito-ward-1-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1433-del-2004-14-acit-circle-2-tricone-cements-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4265-del-2004-14-naveen-kumar-garg-ito-ward</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4963-del-2002-14-alankar-ispat-pvt-ltd-dcit-spl-range-24</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1329-del-2003-14-dcit-circle-10-1-denso-india-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4195-del-2001-14-khandewal-kandy-ind-p-ltd-dcit-asstt-spl-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1659-del-2004-14-hns-india-vsat-inc-dcit-international-taxation</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-93-del-2005-14-dcit-circle-3-1-chohal-investments-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3222-del-2002-14-s-pal-enterprises-acit-circle-19-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5278-del-2003-14-ito-ward-7-1-s-j-knitting-amp-finishing-mills-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5167-del-2004-14-hns-india-vsat-inc-dcit-circle-1-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5186-del-2004-14-dcit-cicle-14-1-psb-housing-finance-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2458-del-2001-14-seth-trading-co-acit-circle-4-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-259-ahd-2005-14-shri-hasmukh-t-sheth-ahmedabad-the-acit-circle-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-258-ahd-2005-14-shri-vinod-t-sheth-ahmedabad-the-acit-circle-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2577-ahd-1998-14-the-kiran-corporations-suart-the-a-c-i-t-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2556-ahd-1998-14-the-dcit-a-inv-cir-1-baroda-dr-bhupendra-m-patel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3956-ahd-2002-14-sardargunj-mercantile-co-op-bank-ltd-anand-the-i-t-o-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3952-ahd-2002-14-sardargunj-mercentile-co-op-bank-ltd-anand-the-i-t-o-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1628-ahd-2002-14-the-ito-ward-4-anand-anand-sardar-gunj-mercantile-coop-bank-ltd-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3958-ahd-2002-14-sardargunj-mercantile-co-op-bank-ltd-anand-the-i-t-o-ward-1-anand</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3454-ahd-2003-14-the-acit-mehsana-circle-mehsana-keshav-holiday-resorts-pvt-ltd-mehsana</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3409-ahd-2004-14-shakti-oil-trading-co-sabarkatha-the-income-tax-officer-sk-ward-2-himmatnagar</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-516-ahd-1999-14-m-s-rasna-enterprise-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-754-ahd-2005-14-the-acit-s-k-circle-himatnagar-nalin-lease-finance-ltd-himatnagar</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-819-ahd-1998-14-shri-govindram-l-kabra-ahmedabad-acit-cen-cir-1-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-758-ahd-2005-14-the-acit-s-k-circle-himatnagar-nalin-lease-finance-ltd-himatnagar</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-756-ahd-2005-14-the-acit-s-k-circle-himatnagar-nalin-lease-finance-ltd-himatnagar</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-909-ahd-2005-14-the-ito-vapi-ward-1-vapi-shri-alpesh-amrutlal-shah-vapi</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-912-ahd-2005-14-the-ito-vapi-ward-1-vapi-shri-himesh-amrutlal-shah-vapi</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2215-ahd-1998-14-m-s-pavan-travels-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3731-ahd-1997-14-the-acit-inv-circle-6-1-ahmedabad-shri-deepak-b-saijwani-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-954-ahd-1998-14-the-acit-co-cir-1-1-baroda-air-command-international-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-ahd-2001-14-the-ito-ward-1-8-surat-the-surat-peoples-co-op-bank-ltd-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-ahd-2001-14-the-ito-ward-1-8-surat-the-surat-peoples-co-op-bank-ltd-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-ahd-2003-14-shri-kantilal-s-kodia-panchmahal-the-ito-ward-2-panchmahal</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-ahd-2001-14-the-ito-ward-1-8-surat-the-surat-peoples-co-op-bank-ltd-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2252-ahd-1997-14-the-dy-cit-asstt-s-r-8-ahmedabad-harsidh-specific-family-trust-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1013-ahd-1998-14-smt-vinaben-r-dalal-surat-the-acit-cir-2-1-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3107-ahd-2004-14-smt-damyantiben-m-majithia-ahmedabad-the-income-tax-officer-ward-7-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1614-ahd-1998-14-shri-kamlesh-b-kandai-ahmedabad-the-acit-inv-cir-2-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3165-ahd-2004-14-dr-dilip-shantilal-shah-ahmedabad-the-income-tax-officer-ward-9-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1049-ahd-1996-14-siddharth-kasturbhai-ahmedabad-income-tax-department</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-722-ahd-2005-14-shri-kanaiyalal-n-hemrajani-godhra-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3116-ahd-1997-14-the-acit-cc-2-baroda-m-s-sri-subhas-b-dalal-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-906-ahd-1998-14-m-s-doshi-tubes-p-ltd-baroda-dcit-sr-1-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2251-ahd-2004-14-m-s-himalaya-machinery-pvt-ltd-baroda-the-dy-cit-circle-1-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-ahd-2004-14-the-ito-ahmedabad-ward-1-4-ahmedabad-dharnendra-garments-ind-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1438-ahd-1996-14-income-tax-department-siddharthbhai-katurbhai-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1491-ahd-2001-14-shri-suresh-a-patel-ahmedabad-the-acit-inv-cir-8-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2245-ahd-1998-14-the-dcit-a-cir-ward-7-1-ahmedabad-m-s-gujarat-chemicals-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2428-ahd-1998-14-the-acit-range-1-ahmedabad-m-s-accura-pac-india-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-612-ahd-2003-14-m-s-ami-traders-ahmedabad-the-ito-ward-10-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-665-ahd-2005-14-the-acit-central-circle-2-baroda-shri-kailash-n-hemrajani-godhra</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-663-ahd-2005-14-the-acit-central-circle-2-baroda-shri-kanaiyalal-n-hemrajani-godhra</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-777-ahd-2005-14-shri-ashwin-jayantilal-shah-ahmedabad-the-income-tax-officer-osd-1-amp-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3298-ahd-1996-14-income-tax-department-m-s-premier-plastic-ind</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2315-ahd-1998-14-the-dcit-a-central-circle-2-2-ahmedabad-m-s-premier-ind-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-830-ahd-1998-14-the-air-command-international-ltd-baroda-acit-co-cir-1-1-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2350-ahd-1998-14-the-dcit-a-cir-2-1-baroda-m-s-babulal-a-chokshi-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-ahd-1999-14-the-shashikant-dyeiing-amp-priting-mills-suart-the-a-c-i-t-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3671-ahd-2004-14-m-s-uma-textiles-ahmedabad-the-income-tax-officer-ward-6-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-969-ahd-1998-14-the-dcit-a-sr-2-ahmedabad-trivedi-marbles-ltd-ambaji</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-ahd-1998-14-the-ito-ward-2-patan-kantilal-dungerchandji-unjha</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3457-ahd-1997-14-the-dcit-a-sr-2-ahmedabad-m-s-hotel-roopalee-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2104-ahd-1998-14-the-dcit-a-spl-sr-9-ahmedabad-m-s-vikshara-trading-amp-invesment-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-692-ahd-2005-14-the-dcit-circle-11-ahmedabad-m-s-anil-dye-stuff-indus-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1834-ahd-2001-14-the-jtcit-panchmahal-range-godhara-m-s-gurukrupa-steel-amp-cement-supply-lunawada</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-ahd-2001-14-m-s-mitafab-p-ltd-surat-the-dcit-co-cir-3-1-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3222-ahd-2004-14-the-ito-ward-8-2-surat-smt-induben-a-shah-pro-lucky-enterprises-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-698-ahd-2001-14-the-ito-ward-1-valsad-smt-shardaben-kantilal-modi-valsad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-990-ahd-2002-14-m-s-vardhman-silk-mills-p-ltd-surat-the-addl-cit-tds-range-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-989-ahd-2002-14-m-s-sharvee-tex-p-ltd-surat-the-addl-cit-tds-range-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2483-ahd-1998-14-shri-rameshbhai-a-chokshi-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-554-ahd-2001-14-the-dcit-cocircle-3-2-surat-m-s-prime-polymers-ltd-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3702-ahd-1997-14-the-acit-cen-cir-1-1-ahmedabad-m-s-abudance-invest-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2678-ahd-2004-14-m-s-sainik-transport-ahmedabad-the-income-tax-officer-tds-osd-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1645-ahd-1998-14-m-s-applied-software-p-ltd-ahmedabad-the-acit-co-cir-7-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2425-ahd-1998-14-the-dcit-a-circle-1-1-ahmedabad-m-s-shree-chem-ind-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2951-ahd-1997-14-m-s-jyoti-ltd-baroda-the-dycit-asstt-sr-2-baroda</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3657-ahd-1997-14-m-s-jyoti-ltd-baroda-the-acit-cent-cir-3-baroda</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3660-ahd-1997-14-the-dycit-asstt-sr-2-baroda-m-s-jyoti-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1256-ahd-1998-14-the-dcit-sr-2-baroda-m-s-jyoti-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1029-ahd-1999-14-the-acit-circle-2-3-ahmedabad-shri-devendra-k-shah-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-512-ahd-1999-14-m-s-jyoti-ltd-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-697-ahd-2001-14-the-ito-ward-i-valsad-smt-shardaben-kantilal-modi-valsad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-988-ahd-2002-14-m-s-dhawal-indus-surat-the-addl-cit-tds-range-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1005-ahd-1998-14-the-acit-inv-cir-2-1-ahmedabad-jivaji-ramaji-prajapati-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2432-ahd-1998-14-the-dcit-a-central-circle-inv-7-1-ahmedabad-m-s-vardhman-stamping-kalol</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2336-ahd-1998-14-the-ito-ward-1-godhra-m-s-diomond-footwear-halol</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-717-ahd-2004-14-the-ito-ward-3-mehsana-mehsana-shri-narsinhbhai-n-prajapati-kalol</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1283-ahd-2001-14-the-dycit-cent-circle-3-2-surat-m-s-nakoda-textile-indus-p-ltd-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2637-ahd-2004-14-shri-mahendra-r-patel-huf-dist-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1775-ahd-1998-14-m-s-gem-eyeadoms-ltd-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2083-ahd-1998-14-the-dcit-a-sr-1-ahmedabad-m-s-neptune-euipment-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-ind-2000-14-shri-shivmurti-mishra-indore-the-ito-wd-2-3-indore</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1106-ind-2004-14-the-ito-2-1-ujjain-dr-shri-sushil-gupta-ujjain</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1107-ind-2004-14-the-ito-2-1-ujjain-dr-shri-sushil-gupta-ujjain</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1108-ind-2004-14-the-ito-2-1-ujjain-dr-shri-sushil-gupta-ujjain</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-ind-2003-14-smt-bharti-kabra-panchmani-the-ito-itarshi</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1142-ind-2004-14-dr-shri-ajay-kumar-jain-indore-the-ito-5-1-indore</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-270-ind-2003-14-smt-kiswar-jahan-l-r-or-lt-fazal-ur-rehman-bhopal-the-ito-3-bhopal</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-ind-2003-14-smt-kiswar-jahan-l-r-or-lt-fazal-ur-rehman-bhopal-the-ito-3-bhopal</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-840-ind-2004-14-shri-jethanand-mandsaur-the-ito-mandsaur</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1133-ind-2004-14-shri-mahendra-kumar-madholal-ratlam-the-ito-wd-2-ratlam</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-400-ind-2001-14-the-acit-inv-cir-2-1-indore-m-s-amarnath-kashiram-constr-p-ltd-indore</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-244-ind-2002-14-m-s-laxmi-besan-mills-ujjain-the-ito-wd-3-ujjain</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-ind-2002-14-smt-pritiben-a-patel-indore-the-ito-asstt-s-r-1-indore</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-324-ind-1997-14-shri-mujaffar-hussain-alais-munnae-painter-bhopal-the-acit-inv-cir-2-bhopal</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-953-ahd-1999-14-the-acit-cos-circle-1-1-baroda-m-s-arun-aluminium-p-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-716-ahd-2004-14-the-ito-ward-3-mehsana-mehsana-shri-ajitbhai-n-prajapati-kalol</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2246-ahd-1998-14-the-ito-ward-7-1-ahmedabad-m-s-akshartirth-offset-printers-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2099-ahd-1998-14-the-dcit-a-sr-5-ahmedabad-m-s-khambhta-family-trust-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-ahd-2001-14-the-ito-ward-3-4-surat-m-s-akshant-paper-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-ahd-2001-14-the-ito-ward-1-8-surat-the-surat-peoples-co-op-bank-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4080-ahd-2002-14-the-i-t-o-ward-3-godhar-shri-kantilal-surajmal-kodia-dahod</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3038-ahd-2004-14-the-ito-ward-1-amp-tds-mehsana-sardar-sarovar-narmada-nigam-ltd-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-898-ahd-2003-14-the-ito-ward-12-2-ahmedabad-m-s-ami-traders-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2252-ahd-1998-14-m-s-arbuda-sil-cheem-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2079-ahd-1998-14-m-s-sadmak-lab-i-ltd-valsad-the-d-c-i-t-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-610-ahd-2003-14-m-s-ami-traders-ahmedabad-the-ito-ward-10-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-ahd-2000-14-m-s-surat-co-op-bank-ltd-surat-the-i-t-o-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2376-ahd-1998-14-shri-indrabhan-v-trivedi-deesa-the-i-t-o-palanpur</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-ahd-2000-14-m-s-surat-co-op-bank-ltd-ahmedabad-the-i-t-o-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-611-ahd-2003-14-m-s-ami-traders-ahmedabad-the-ito-ward-10-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2317-ahd-1999-14-the-dcit-circle-6-4-ahmedabad-shri-justice-anil-r-dave-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-ahd-2000-14-m-s-surat-co-op-bank-ltd-surat-the-i-t-o-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1227-ahd-1998-14-m-s-concord-pharmaceuticals-ltd-ahmedabad-the-dcit-sr-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-777-ahd-2003-14-the-ito-ward-8-2-ahmedabad-symphony-comfort-systems-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-664-ahd-2005-14-the-acit-central-circle-2-baroda-shri-indrajit-n-hemrajani-godhra</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1736-ahd-2000-14-shri-ratilal-k-mali-navsari-the-d-c-i-t-cir-1-navsari</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-ahd-2005-14-the-ito-ward-6-4-ahmedabad-shri-pramod-j-amin-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-778-ahd-2005-14-the-acit-circle-10-ahmedabad-m-s-chudgar-ranchhodlal-jethalal-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2817-ahd-1997-14-the-acit-circle-3-1-ahmedabad-manan-niranjan-huf-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1440-ahd-1996-14-income-tax-department-mananbhai-nirnajanbhai-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1737-ahd-2000-14-shri-ratilal-k-mali-navsari-the-d-c-i-t-cir-1-navsari</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3115-ahd-1997-14-the-acit-cc-2-baroda-m-s-sri-mukesh-b-dalal-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2120-ahd-1998-14-the-ito-ward-3-6-suart-shri-gaurav-h-jariwala-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1436-ahd-2000-14-shri-ratilal-k-mali-navsari-the-d-c-i-t-cir-1-navsari</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2121-ahd-1998-14-the-ito-ward-3-6-suart-shri-amar-h-jariwala-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2194-ahd-1998-14-the-dcit-a-circle-8-3-ahmedabad-shri-amit-r-shah-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2187-ahd-1999-14-the-d-c-i-t-central-cir-8-3-ahmedabad-shri-amit-r-shah-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2189-ahd-1999-14-the-d-c-i-t-cir-8-3-ahmedabad-shri-amit-r-shah-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1135-ahd-2005-14-the-ito-vapi-ward-vapi-m-s-industrial-work-wear-silvassa</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-784-ahd-1998-14-the-acit-cen-cir-2-surat-nakoda-textile-inds-p-ltd-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3670-ahd-2004-14-m-s-arti-textiles-ahmedabad-the-income-tax-officer-ward-6-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-829-ahd-1998-14-the-air-command-international-ltd-baroda-acit-co-cir-1-1-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1123-ahd-1998-14-the-acit-sr-7-ahmedabad-suhar-dyes-amp-chemical-inds-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2391-ahd-1998-14-the-dcit-a-spl-r-7-ahmedabad-m-s-raj-ratna-metal-amp-ind-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1917-ahd-1995-14-united-phosporous-ltd-vapi-the-dy-cit-s-r-1-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1169-ahd-1999-14-the-acit-asstt-spl-r-9-ahmedabad-m-s-nachno-polyplast-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3669-ahd-2004-14-the-jt-cit-tds-range-ahmedabad-naroda-nagrik-co-op-bank-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2366-ahd-1998-14-the-dcit-a-central-circle-2-baroda-m-s-naramada-roller-flour-amp-pulse-mills-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-839-ahd-1999-14-m-s-baroda-people-co-op-bank-ltd-baroda-the-i-t-o-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1213-ahd-2004-14-m-s-bharat-builders-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2372-ahd-1998-14-shr-deepak-bhogilal-shah-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-649-ahd-2005-14-the-acit-baroda-circle-1-2-baroda-elysium-pharmaceutical-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3642-ahd-2004-14-m-s-siwana-engineering-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-379-ahd-2005-14-the-ito-ward-5-3-ahmedabad-raj-jay-investment-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-183-ahd-1998-14-navinchandra-k-shah-ahmedabad-acit-cen-cir-1-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1388-ahd-1998-14-the-acit-co-cir-1-2-baroda-m-s-spectoms-engg-p-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3065-ahd-1997-14-the-dcit-a-sp-r-2-baroda-jyoti-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3658-ahd-1997-14-m-s-jyoti-ltd-baroda-the-acit-cen-cir-3-baroda</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3067-ahd-1997-14-m-s-jyoti-ltd-baroda-the-dcit-sp-r-2-baroda</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3068-ahd-1997-14-m-s-jyoti-ltd-baroda-the-dcit-sp-r-2-baroda</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1602-ahd-1998-14-the-ito-ward-3-3-ahmedabad-m-s-engineering-equipments-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1596-ahd-1998-14-the-acit-co-cir-1-3-baroda-kalp-prakash-finance-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-ahd-2001-14-smt-lataben-bipinchandra-kapadi-surat-the-dcit-cir-2-2-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-ahd-2001-14-the-ito-ward-1-8-surat-m-s-the-gujarat-indus-co-op-bank-ltd-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-540-ahd-1998-14-stein-doshi-amp-bhalla-ahmedabad-dcit-asstt-sr-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-309-ahd-2001-14-m-s-flexpro-electicals-p-ltd-surat-the-jtcit-asstt-sr-2-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-ahd-2001-14-the-ito-ward-1-8-surat-m-s-the-surat-mercantile-co-op-bank-ltd-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-647-ahd-2005-14-the-ito-ward-10-3-ahmedabad-the-nutan-nagrik-sahakari-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2316-ahd-1997-14-the-acit-cir2-1-surat-m-s-h-b-n-and-co-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2133-ahd-1997-14-the-acit-inv-circle-2-baroda-m-s-v-b-enterpries-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3520-ahd-1997-14-m-s-hotel-roopalee-ahmedabad-the-dy-cit-asstt-sr-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2156-ahd-1998-14-the-dcit-a-sr-1-ahmedabad-m-s-cadila-lab-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2164-ahd-1998-14-the-dcit-a-cir2-1-baroda-shri-pradip-r-gandhi-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2166-ahd-1998-14-the-acit-circle-2-2-baroda-shri-vijay-singh-dharamsingh-karadia-ankleshwar</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1282-ahd-2001-14-the-dycit-cent-circle-3-2-surat-m-s-nakoda-textile-indus-p-ltd-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-ahd-2001-14-shri-jafar-jahan-surat-the-dycit-cir-2-2-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-995-ahd-2000-14-the-d-c-i-t-cen-cir-3-2-surat-m-s-surbhi-industries-ltd-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2319-del-2003-14-east-west-pvt-ltd-dy-cit-cir-11-i</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3115-del-2001-14-addl-cit-spl-range-2-oriental-bank-of-commerce</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1263-del-2001-14-jcit-special-range-27-pawan-hans-helicopters-ltd</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1264-del-2001-14-jcit-special-range-27-pawan-hans-halicopters-ltd</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3715-del-2001-14-suman-prakashan-p-ltd-dcit-circle-2-1</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1586-del-2002-14-munjal-shova-ltd-dcit</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3496-del-2003-14-deny-dairy-amp-foods-engg-ltd-acit-circle</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4590-del-2004-14-timraj-singh-ito-ward-1-2</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3202-del-2004-14-surender-pencil-industries-p-ltd-acit-circle</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4588-del-2004-14-timraj-singh-ito-ward-1-2</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3402-del-2004-14-seth-tabamal-trust-acit-circle-2</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1605-del-2004-14-vaish-agarwal-rajvansh-vidya-acit-circle-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1603-del-2004-14-vaish-agarwal-rajvansh-vidya-acit-circle-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1604-del-2004-14-vaish-agarwal-rajvansh-vidya-acit-circle-2</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4946-del-2002-14-acit-circle-16-1-tourism-finance-corporation-of-india-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4964-del-2002-14-alankar-ispat-pvt-ltd-dcit-spl-range-24</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1204-del-2001-14-indian-farmars-fertilizer-corp-ltd-jcit-special-range-10</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-476-del-2002-14-bharat-bhushan-arora-ito-ward-2</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5192-del-2004-14-dcit-circle-14-1-paras-money-investment-management-services-pvt-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5187-del-2004-14-dcit-circle-14-1-psb-finance-amp-investment-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-del-2005-14-mahabir-prasad-aggarwal-acit-hissar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-del-2005-14-microwave-communication-ltd-dcit-circle-6-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1166-del-2003-14-naveen-projects-ltd-dcit-circle-13-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-del-2005-14-dcit-circle-6-1-manjula-finance-p-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-165-ind-2004-14-the-ito-2-vidisha-shri-vivek-palod-vidisha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-265-ind-2004-14-the-ito-2-2-indore-m-s-mangilal-vijayvergiya-amp-sons-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-366-ind-2000-14-m-s-k-d-wires-p-ltd-indore-the-dcit-co-cir-2-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-449-ind-2004-14-shri-jaipal-rajdev-bhopal-the-ito-wd-2-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-364-ind-2004-14-the-acit-2-1-bhopal-shri-surendra-kumar-sethi-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1110-ind-2004-14-the-ito-4-2-indore-shri-k-r-dhamani-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-434-ind-2002-14-shri-ramlal-yadav-s-o-shri-bhagirathji-yadav-ujjain-the-ito-wd-1-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-347-ind-2002-14-m-s-classic-sound-amp-vission-indore-the-ito-wd-2-2-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-337-ind-1998-14-the-dcit-asstt-spl-rg-bhopal-m-s-betul-tyre-amp-tube-industries-bhopal</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-ind-1999-14-the-ito-ward-1-7-indore-m-s-krishna-construction-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-ind-1999-14-the-jcit-asstt-s-r-2-indore-m-s-m-p-fin-corp-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-276-ind-2001-14-the-ito-ward-2-bhopal-shri-ram-singh-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-347-ind-2003-14-the-ito-1-2-bhopal-shri-s-m-auther-bhopal</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-762-ind-2004-14-m-s-sanjay-khatri-amp-co-dewas-the-ito-dewas</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-123-ind-2003-14-m-s-aakash-indore-the-ito-wd-2-3-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-ind-2000-14-the-ito-ward-2-bhopal-shri-bal-krishna-jhawar-bhopal</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-301-ind-2002-14-shri-balkrishana-jhawar-bhopal-the-ito-wd-2-bhopal</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-325-ind-1997-14-shri-mujaffar-hussain-alais-munnae-painter-bhopal-the-acit-inv-cir-2-bhopal</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3464-ahd-1997-14-the-ito-ward-6-2-ahmedabad-shri-mafatlal-ambalal-patel-huf</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-989-ahd-1998-14-the-dcit-spl-r-1-surat-m-s-mork-colour-p-ltd-chikli</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2314-ahd-1998-14-the-dcit-a-central-circle-2-suart-m-s-sai-textile-ind-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2071-ahd-1998-14-the-dcit-cerl-cir-a-baroda-m-s-prayas-casting-ltd-u-u-nagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1175-ahd-2001-14-m-s-aspi-casting-p-ltd-surat-the-dcit-co-cir-3-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-436-ahd-2001-14-the-addl-cit-sr-2-surat-shri-mahesh-vadilal-shah-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1774-ahd-1998-14-m-s-gem-eyeadoms-ltd-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4136-ahd-2003-14-m-s-jodhani-exports-ahmedabad-the-acit-circle-9-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-455-ahd-1999-14-the-dcit-circle-9-1-ahmedabad-miss-mirinalini-sarabhai-n-trust-no-103-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3513-ahd-2003-14-poonam-industries-ltd-surat-the-income-tax-officer-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2615-ahd-1998-14-shri-j-p-shah-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2035-ahd-1998-14-the-dcit-a-sr-9-ahmedabad-m-s-cama-hotel-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2565-ahd-1998-14-m-s-kandoi-bhogilal-mulchand-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1878-ahd-1998-14-the-acit-cenrl-circle-7-1-ahmedabad-m-s-amrut-goyal-developers-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1056-ahd-2004-14-the-ito-ward-2-3-baroda-the-dabhoi-magrik-sahakari-bank-ltd-dist-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3953-ahd-2002-14-sardargunj-mercentile-co-op-bank-ltd-anand-the-i-t-o-ward-1-anand</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1316-ahd-2001-14-m-s-navpad-textile-indus-ltd-surat-the-jtcit-sr-ii-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3954-ahd-2002-14-sardargunj-mercantile-co-op-bank-ltd-anand-the-i-t-o-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-263-ahd-2000-14-m-s-surat-co-op-bank-ltd-surat-the-i-t-o-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2153-ahd-1998-14-shri-dusyant-a-dave-ahmedabad-thedy-c-i-t-asstt-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-267-ahd-2000-14-m-s-surat-co-op-bank-ltd-surat-theincometax-officer-ward-2-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-897-ahd-2003-14-the-ito-ward-2-ahmedabad-m-s-ami-traders-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-884-ahd-1998-14-the-acit-cir-2-2-ahmedabad-m-s-media-labs-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2969-ahd-2004-14-shri-shailesh-jamnadas-thakkar-prop-tulsi-traders-surat-the-income-tax-officer-ward-9-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3334-ahd-2004-14-the-ito-ward-6-3-ahmedabad-m-s-shree-umiya-corporation-dist-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-896-ahd-2003-14-the-ito-ward-12-2-ahmedabad-m-s-ami-traders-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3117-ahd-2003-14-the-acit-vapi-circle-vapi-shri-yunus-g-bilakhia-vapi-gujarat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-265-ahd-2000-14-m-s-surat-co-op-bank-ltd-ahmedabad-the-i-t-o-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2337-ahd-1997-14-m-s-elecon-enginering-co-ltd-vallabh-v-nagar-the-acit-central-cir-1-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3321-ahd-1997-14-m-s-elecon-engi-co-ltd-vallabh-v-nagar-the-acit-cent-cir-i-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-ahd-2001-14-the-ito-ward-1-8-surat-m-s-the-surat-peoples-co-op-bank-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2945-ahd-1997-14-shri-minor-kalpeshkumar-k-patel-ahmedabad-the-ito-central-cir-iii-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-659-ahd-1998-14-the-ito-ward-3-3-ahmedabad-niranjan-narottam-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-76-ahd-2005-14-the-ito-ward-6-4-ahmedabad-shri-pramod-j-amin-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-ahd-2005-14-shri-rajbhai-abbasbhai-kallawala-surat-the-asst-comm-of-income-tax-circle-7-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1439-ahd-1996-14-income-tax-department-sunilbhai-siddharthbhai-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-677-ahd-2005-14-the-ito-ward-1-anand-m-s-harish-hosiery-mart-anand</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-723-ahd-2005-14-shri-kanaiyalal-n-hemrajani-godhra-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-884-ahd-2005-14-the-ito-ahmedabad-ward-1-1-ahmedabad-bosch-rexroth-india-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-540-ahd-2005-14-the-ito-ward-10-4-ahmedabad-the-vijay-co-operative-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-768-ahd-1998-14-m-s-ambica-sugar-trading-co-surat-acit-cir-2-2-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-882-ahd-2005-14-m-s-harsh-electronics-bilimora-the-income-tax-officer-ward-2-navsari</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-883-ahd-2005-14-the-ito-ahmedabad-ward-1-1-ahmedabad-bosch-rexroth-india-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2273-ahd-1998-14-smt-manjulaben-j-javeri-suart-the-d-c-i-t-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
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           <url>
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               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-757-ahd-2005-14-the-acit-s-k-circle-himatnagar-nalin-lease-finance-ltd-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1124-ahd-1998-14-m-s-jem-inds-ltd-mogar-the-dcit-sr-2-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-911-ahd-2005-14-the-ito-vapi-ward-1-vapi-shri-alpesh-amrutlal-shah-vapi</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-906-ahd-2005-14-moulai-masood-saheb-amp-shaikh-gulam-husain-saheb-dargah-property-trust-dist-surendranagar-the-director-of-income-tax-exemp-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-914-ahd-2005-14-the-ito-vapi-ward-1-vapi-shri-himesh-amrutlal-shah-vapi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-955-ahd-1998-14-the-acit-co-cir-1-1-baroda-air-command-international-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2822-ahd-1996-14-income-tax-department-m-s-premier-plastic-ind</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2124-ahd-1998-14-m-s-united-phuspharus-ltd-mumbai-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-407-ahd-1998-14-m-s-patco-automobiles-pvt-ltd-ahmedabad-acit-co-cir-7-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-828-ahd-2005-14-ashapura-sales-agency-ahmedabad-the-income-tax-officer-ward-7-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-907-ahd-2005-14-dawoodi-bohra-jamat-chuda-aamil-saheb-dist-surendranagar-the-director-of-income-tax-exem-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-981-ahd-2001-14-shri-bajranglal-poonam-chand-joshi-surat-the-ito-wd-2-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-913-ahd-2005-14-the-ito-vapi-ward-1-vapi-shri-himesh-amrutlal-shah-vapi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1878-ahd-2001-14-the-jtcit-r-3-surat-m-s-city-cons-co-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-827-ahd-2005-14-shri-punam-gopalbhai-gadhvi-ahmedabad-the-income-tax-officer-ward-12-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3254-ahd-2004-14-smt-sadhnaben-k-desai-surat-the-income-tax-officer-ward-3-1-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3083-ahd-1997-14-m-s-dipak-m-naik-ahmedabad-the-acit-central-cir-1-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-ahd-2005-14-raj-jay-investment-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3661-ahd-1997-14-the-dycit-asstt-sr-2-baroda-m-s-jyoti-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1016-ahd-1998-14-m-s-jyoti-ltd-baroda-dcit-sr-2-baroda</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1257-ahd-1998-14-the-dcit-sr-2-baroda-m-s-jyoti-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1442-ahd-2001-14-the-addlcit-sr-2-surat-m-s-rasbihari-enterprises-ltd-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-ahd-2001-14-shri-sunil-bipinchandra-kapadia-surat-the-dcit-cir-2-2-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1389-ahd-2000-14-the-j-c-i-t-asstt-sr-1-surat-m-s-desai-constructions-co-valsad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-ahd-2001-14-the-ito-ward-1-8-surat-m-s-the-gujarat-indus-co-op-bank-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-970-ahd-1998-14-the-dcit-a-sr-2-ahmedabad-trivedi-marbles-ltd-ambaji</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5145-ahd-1996-14-the-acit-inv-circle-2-baroda-m-s-ragini-construction-co-ankleshwar</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-ahd-2001-14-shri-jayvadan-mohanlal-surat-the-dcit-cir-2-2-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4346-ahd-1996-14-baroda-commercial-corporation-baroda-income-tax-department</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2414-ahd-1998-14-m-s-superstar-weding-ind-ltd-udhyognagar-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2488-ahd-1998-14-m-s-indian-petrochemicals-corpration-ltd-baroda-the-i-t-o-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2886-ahd-2002-14-the-ito-s-r-ward-4-modasa-dr-anil-s-joshi-modasa</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1721-del-2000-14-ddit-e-t-c-i-raunaq-educaiton-foundation</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4230-del-2001-14-dcit-company-circle-5-1-capsngel-india-ltd</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4058-del-2003-14-mishri-devi-jain-dharmarth-aushdhalaya-trust-ito-ward-1</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3157-del-2004-14-installment-finance-co-ito-ward-1-3</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1606-del-2004-14-vaish-agarwal-rajvansh-vidya-acit-circle-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4662-del-2004-14-acit-circle-2-ranjit-singh-amp-company</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3691-del-2001-14-paragon-earthmoves-acit-circle-13-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1855-del-2001-14-dcit-co-circle-2-1-sanmati-rites-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4431-del-2002-14-mahavir-singh-rava-dcit-spl-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1392-del-2004-14-ashok-seth-dcit-circle-37-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2632-del-2002-14-dcit-circle-9-1-stalwant-exports-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1614-del-2002-14-diwan-chand-satyapal-jcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1052-del-2002-14-spectrum-magazines-ltd-dcit</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3224-del-2002-14-kailash-apartments-pvt-ltd-dcit-circle-11-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1061-ind-2004-14-shri-ramanuj-prasad-mundra-neemuch-the-acit-inv-cir-ratlam</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-783-ind-2004-14-shri-sanjay-karan-badjatya-khachrod-the-ito-2-2-ujjain</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1017-ind-2004-14-m-s-shakti-pumps-india-ltd-indore-the-jcit-cir-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-695-ind-2004-14-the-ito-4-1-indore-smt-manendrikaben-shah-indore</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-992-ind-2004-14-smt-kamlawati-durgani-dhar-the-acit-cir-2-1-indore</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-ind-2005-14-m-s-dewas-silk-mills-dewas-the-acit-1-1-ujjain</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-433-ind-2002-14-shri-ramlal-yadav-s-o-shri-bhagirathji-yadav-ujjain-the-ito-wd-1-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-102-ind-2001-14-shri-ramlal-yadav-ujjain-the-ito-wd-1-ujjain</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-608-ind-2004-14-shri-s-n-kalani-indore-the-ito-4-3-indore</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-ind-2005-14-the-acit-3-1-indore-shri-anil-rathi-indore</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-599-ind-2003-14-shri-asrad-alam-dewas-the-ito-dewas</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-ind-2002-14-the-ito-5-1-indore-m-s-droplex-india-tar-products-p-ltd-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sikkim-subba-associates-and-teesta-rangit-pvt-ltd-union-of-india-and-secretary-income-sales-tax-department-gangtok-and-director-of-income-tax-investigation-east-kolkata-and-director-of-income-tax-investigation-new-delhi-and-director-of-income-tax-investigation-n-e-region-guwahati-and-deputy-commissioner-of-income-tax-central-circle-iv-new-delhi-10-of-2004</loc>
               <lastmod>2025-12-25T10:25:19.598Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3646-ahd-1997-14-m-s-associated-crown-closures-p-ltd-baroda-the-acit-com-cir-1-1-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2342-ahd-2004-14-m-s-plastic-house-ahmedabad-the-acit-circle-5-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-568-ahd-2004-14-saluja-kirandupak-s-ahmedabad-the-income-tax-officer-ward-4-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2526-ahd-1998-14-shri-rajendra-kantilal-patel-suart-the-a-c-i-t-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-454-ahd-1998-14-the-acit-inv-cir-1-baroda-shri-shashikant-j-patel-v-v-nagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2555-ahd-1998-14-the-addcit-range-1-baroda-m-s-avadhoot-enterprise-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-866-ahd-1999-14-the-acit-inv-circle-2-2-surat-m-s-sushma-impex-india-p-ltd-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3959-ahd-2002-14-sardargunj-mercantile-co-op-bank-ltd-anand-the-i-t-o-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2589-ahd-1998-14-the-ito-t-d-s-1-baroda-m-s-gujarat-state-fertilgers-amp-chemicals-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2588-ahd-1998-14-the-ito-t-d-s-1-baroda-m-s-gujarat-state-fertilergers-amp-chemicals-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3955-ahd-2002-14-sardargunj-mercantile-co-op-bank-ltd-anand-the-i-t-o-ward-1-anand</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3349-ahd-2004-14-shree-telenetwork-p-ltd-ahmedabad-the-income-tax-officer-ward-8-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-ahd-2000-14-m-s-surat-co-op-bank-ltd-surat-the-i-t-o-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1752-ahd-1998-14-kanyalal-c-patel-suart-a-c-i-t-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1324-ahd-2001-14-shri-arvindbhai-h-shah-ahmedabad-the-asstt-cit-cent-cir-2-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1346-ahd-1998-14-m-s-bhagirath-construction-co-pvt-ltd-mehsana-the-acit-co-cir-7-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-ahd-2001-14-the-ito-ward-1-8-surat-the-surat-peoples-co-op-bank-ltd-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3350-ahd-2004-14-shree-tele-network-p-ltd-ahmedabad-the-income-tax-officer-ward-8-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1029-ahd-1998-14-the-dcit-sr-5-ahmedabad-jarey-builders-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1075-ahd-1998-14-the-dcit-sr-1-baroda-m-s-fleet-weld-india-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3037-ahd-2004-14-the-ito-ward-1-amp-tds-mehsana-sardar-sarovar-narmada-nigam-ltd-mehsana</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-261-ahd-2000-14-m-s-surat-people-co-op-bank-ltd-surat-the-i-t-o-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-301-ahd-1998-14-mitsu-industries-ltd-vapi-dcit-spl-range-1-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4499-ahd-2003-14-the-ito-ward-8-2-ahmedabad-symphony-confort-systems-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-731-ahd-2005-14-m-s-abbey-chemicals-pvt-ltd-baroda-the-income-tax-officer-ward-1-1-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1050-ahd-1996-14-sunilbhai-siddharthbhai-ahmedabad-income-tax-department</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1051-ahd-1996-14-mananbhai-nirnajanbhai-ahmedabad-income-tax-department</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-613-ahd-2005-14-grand-polycoats-co-pvt-ltd-baroda-the-dy-cit-circle-1-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-747-ahd-2005-14-the-ito-ahmedabad-ward-12-4-ahmedabad-kankaria-maninagar-nagrik-sahakari-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1437-ahd-2000-14-shri-ratilal-k-mali-navsari-the-d-c-i-t-cir-1-navsari</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3703-ahd-1997-14-the-acit-cen-cir-1-1-ahmedabad-m-s-arvind-narotambhai-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2658-ahd-1997-14-shri-manibhai-p-pael-ahmedabad-the-acit-c-c-1-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-485-ahd-2005-14-m-s-dhruv-traders-dist-anand-the-income-tax-officer-ward-3-anand</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-552-ahd-1998-14-the-dcit-asstt-sr-1-baroda-apex-electricals-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-ahd-1999-14-the-acit-asstt-spl-range-2-baroda-shri-m-c-dawar-aromatics-ltd-m-s-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2491-ahd-1999-14-the-samarpan-corporation-mehsana-the-a-c-i-t-mehsana</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-551-ahd-1998-14-the-dcit-asstt-sr-1-baroda-apex-electricals-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-484-ahd-2005-14-m-s-dhruv-traders-dist-anand-the-income-tax-officer-ward-3-anand</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2195-ahd-1998-14-the-dcit-a-cir-8-3-ahmedabad-shri-amit-r-shah-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2026-ahd-1998-14-smt-rashida-y-bilakhia-vapi-the-d-c-i-t-vapi</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-417-ahd-1999-14-the-dcit-circle-8-1-ahmedabad-smt-kusumben-c-shah-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4687-ahd-1996-14-income-tax-department-smith-auto-indus</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-759-ahd-2005-14-the-acit-s-k-circle-himatnagar-nalin-lease-finance-ltd-himatnagar</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2188-ahd-1999-14-the-d-c-i-t-cir-8-3-ahmedabad-shri-amit-r-shah-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-910-ahd-2005-14-the-ito-vapi-ward-1-vapi-shri-alpesh-amrutlal-shah-vapi</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-840-ahd-2005-14-m-s-neptune-polymers-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1879-ahd-2001-14-the-jtit-r-3-surat-m-s-city-const-co-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1658-ahd-1998-14-the-acit-co-cir-7-5-ahmedabad-m-s-nachmo-enterprises-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2234-ahd-1998-14-the-dcit-a-central-circle-2-2-ahmedabad-m-s-neena-mercantile-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1119-ahd-1997-14-the-acit-cir-1-3-baroda-m-s-jyoti-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-896-ahd-2005-14-m-s-shree-sulphurics-pvt-ltd-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1988-ahd-1997-14-m-s-jyoti-ltd-baroda-the-dc-sr-2-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2453-ahd-1998-14-shri-kanchanbhai-baldevbhai-patel-ahmedabad-the-i-t-o-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3625-ahd-2004-14-the-ito-ward-10-3-ahmedabad-smt-chetna-j-shah-l-h-jagdish-k-shah-ind-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3645-ahd-2004-14-shri-paresh-r-shah-huf-baroda-the-income-tax-officer-ward-5-2-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2397-ahd-1998-14-the-dcit-a-central-circle-3-baroda-m-s-induatrial-vendor-inv-p-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2344-ahd-1998-14-m-s-stain-doshi-bhdla-a-d-ahmedabad-the-d-c-i-t-asstt-spl-r-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1134-ahd-2005-14-the-ito-vapi-ward-vapi-m-s-industrial-work-wear-silvassa</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1740-ahd-1998-14-m-s-crystal-allyes-cor-ahmedabad-d-c-i-t-sr-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3644-ahd-2004-14-shri-paresh-r-shah-huf-baroda-the-income-tax-officer-ward-5-2-baroda</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3082-ahd-1997-14-m-s-dipak-m-naik-ahmedabad-the-acit-central-cir-1-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2996-ahd-2004-14-m-s-bhojal-gems-surat-the-acit-range-9-surat</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1644-ahd-1998-14-m-s-applied-software-p-ltd-ahmedabad-the-acit-co-cir-7-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-ahd-1999-14-m-s-atul-krishnakant-dalal-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3138-ahd-1997-14-the-dcit-a-sr-2-baroda-jyoti-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3662-ahd-1997-14-the-dycit-asstt-sr-2-baroda-m-s-jyoti-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1136-ahd-1998-14-the-dcit-sr-2-baroda-l-m-patel-amp-sons-baroda</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1041-ahd-1999-14-m-s-bhagwati-appliances-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2189-ahd-2004-14-r-r-patel-gases-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1551-ahd-1998-14-m-s-yash-developers-baroda-the-acit-co-cir-1-2-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-ahd-2001-14-shri-champaklal-j-kapadia-surat-the-dcit-cir-2-2-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-ahd-2001-14-m-s-gujarat-yarn-textile-agents-surat-the-jtcit-sr-2-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-699-ahd-2001-14-the-ito-ward-1-valsad-smt-shardaben-kantilal-modi-valsad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2146-ahd-1998-14-the-dcit-a-spl-8-ahmedabad-m-s-gujarat-apoollo-euipment-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2185-ahd-1998-14-the-dcit-a-sr-2-baroda-m-s-m-c-daver-aromatics-p-ltd-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2312-ahd-1998-14-the-ito-ward-1-bharuch-m-s-mahendra-dyes-amp-chemicals-ankleshwar</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4492-ahd-1996-14-income-tax-department-baroda-commercial-corporation-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1117-ahd-1998-14-the-acit-inv-cir-2-1-ahmedabad-jivaji-ramaji-prajapati-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-ahd-1999-14-the-acit-spl-r-9-ahmedabad-m-s-sanskrut-comfort-system-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2490-ahd-1998-14-m-s-indian-petrochemicals-cor-ltd-baroda-the-i-t-o-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2888-ahd-2002-14-the-ito-s-r-ward-4-modasa-dr-anil-s-joshi-modasa</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2504-ahd-1998-14-smt-ushaben-s-patel-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3177-ahd-1996-14-income-tax-department-guajrat-mineral-development-corpn-ltd</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3232-ahd-1996-14-income-tax-department-guajrat-mineral-development-corpn-ltd</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2638-ahd-2004-14-shri-mahendra-r-patel-huf-dist-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1773-ahd-1998-14-m-s-gem-eyeadoms-ltd-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1251-ahd-2001-14-m-s-essel-mining-amp-indus-ltd-vapi-the-addl-cit-tds-range-surat</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2586-ahd-2002-14-shri-sahilesh-f-jain-the-dycit-cir-10-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:53:31.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2428-del-2001-14-dcit-circle-11-1-geeta-bhasin</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3499-del-2003-14-automotive-equipments-ito-ward-10-6</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3672-del-2001-14-acit-circle-33-1-deepak-asija</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4586-del-2004-14-timraj-singh-ito-ward-1-2</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4264-del-2004-14-ponnam-garg-w-o-sh-naveen-kumar-garg-ito-ward-2-1</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4696-del-2004-14-asstt-commissioner-of-income-tax-rakesh-bhati</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4591-del-2004-14-timraj-singh-ito-ward-1-2</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1608-del-2004-14-vaish-agarwal-rajvansh-vidya-cit-meert</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4587-del-2004-14-timraj-singh-ito-ward-1-2</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3337-del-2004-14-jansath-wine-traders-amp-co-acit-circle-bulandshahr</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3149-del-2004-14-preet-inder-singh-ito-ward-i</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2856-del-2003-14-t-r-malhotra-dcit-circle-16-2</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5307-del-2003-14-ito-ward-11-3-icom-controls-pvt-ltd</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-591-del-2001-14-arun-kumar-jain-jcit-special-range</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1167-del-2003-14-naveen-projects-ltd-dcit-circle-13-1</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1256-del-2001-14-novel-amp-hewitt-i-pvt-ltd-ito-tds-ward-23-2</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5277-del-2003-14-ito-ward-7-1-s-j-knitting-amp-finishing-mills-pvt-ltd</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1062-ind-2004-14-shri-ramanuj-prasad-mundra-neemuch-the-acit-inv-cir-ratlam</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-597-ind-2004-14-the-ito-4-1-indore-shri-rameshchand-behrani-indore</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1078-ind-2004-14-shri-prakashchand-nagrani-dhar-the-ito-dhar</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1097-ind-2004-14-shri-r-k-agrawal-the-ito-dewas</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-363-ind-2004-14-the-acit-2-1-bhopal-shri-surendra-kumar-sethi-bhopal</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-245-ind-2002-14-m-s-laxmi-besan-mills-ujjain-the-ito-wd-3-ujjain</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-569-ind-2004-14-shri-surendra-kumar-sethi-bhopal-the-dcit-asstt-cir-1-bhopal</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-571-ind-2004-14-shri-surendra-kumar-sethi-bhopal-the-dcit-asstt-cir-1-bhopal</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-384-ind-1999-14-the-dcit-cir-1-bhopal-m-s-control-systems-bhopal</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-468-ind-2000-14-m-s-classic-sound-amp-vision-indore-the-ito-wd-2-3-indore</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-ind-1999-14-the-dcit-asstt-s-r-bhopal-m-s-m-p-state-agro-indut-dev-corpn-ltd-bhopal</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-ind-2003-14-the-ito-4-1-indore-m-s-hotel-caveri-indore</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-ind-2002-14-shri-ramlal-yadav-s-o-shri-bhagirathji-yadav-ujjain-the-ito-wd-1-ujjain</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-ind-2002-14-shri-ramlal-yadav-s-o-shri-bhagirathji-yadav-ujjain-the-ito-wd-1-ujjain</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-ind-1999-14-the-dcit-asstt-s-r-bhopal-m-s-m-p-state-agro-indut-dev-corpn-ltd-bhopal</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-ind-2002-14-the-ito-1-2-bhopal-shri-vivek-marwah-bhopal</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-ind-1999-14-the-dcit-asstt-s-r-bhopal-m-s-m-p-state-agro-indut-dev-corpn-ltd-bhopal</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-218-ind-2004-14-the-dcit-5-1-indore-m-s-inven-pharmacuticals-p-ltd-indore</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-ind-2004-14-the-ito-wd-khandwa-m-s-fivestar-steel-ind-khandwa</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-ind-1997-14-shri-mujaffar-hussain-alais-munnae-painter-bhopal-the-acit-inv-cir-2-bhopal</loc>
               <lastmod>2024-10-09T15:27:21.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sayaji-industries-ltd-commissioner-of-income-tax-136-of-1993</loc>
               <lastmod>2025-12-25T08:35:19.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sikkim-subba-associates-and-teesta-rangit-pvt-ltd-union-of-india-and-secretary-to-the-government-of-india-ministry-of-finance-department-of-revenue-and-secretary-income-sales-tax-department-gangtok-and-director-of-income-tax-investigation-east-and-director-of-income-tax-investigation-new-delhi-and-director-of-income-tax-investigation-n-e-region-guwahati-and-deputy-commissioner-of-income-tax-central-circle-iv-10-of-2004</loc>
               <lastmod>2025-12-25T10:25:19.548Z</lastmod>
           </url>
         
   </urlset>
 