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               <loc>https://counselvise.com/direct-tax/judgements/ita-2372-ahd-1999-14-the-acit-asstt-s-r-9-ahmedabad-m-s-unnati-pumps-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1947-ahd-1999-14-the-incometax-ward-7-3-ahmedabad-m-s-lalbhai-sales-amp-servces-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2341-ahd-1999-14-the-rahsmi-conductors-p-ltd-ahmedabad-thedy-c-i-t-asstt-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1072-ahd-2005-14-the-asstt-comm-of-income-tax-circle-8-ahmedabad-shree-rama-multi-tech-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1022-ahd-2005-14-jay-ambe-sales-pvt-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-590-ahd-2004-14-the-ito-ward-3-1-ahmedabad-m-s-vaibhav-dyestuff-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-302-ahd-2005-14-the-acit-circle-1-1-baroda-gujarat-automotive-gears-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-984-ahd-2005-14-the-ito-ward-2-anand-patel-darshnaben-amishbhai-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3680-ahd-2004-14-shri-chanravadan-a-taktawala-ahmedabad-the-acit-cent-circle-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-835-ahd-1999-14-the-acit-circle-8-4-ahmedabad-m-s-the-nutan-nagrik-sahakari-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1368-ahd-2005-14-the-ito-ward-1-nadiad-the-nadiad-peoples-co-op-bank-ltd-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-887-ahd-1999-14-the-ito-ward-2-2-baroda-m-s-anupam-corporation-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-485-ahd-1999-14-m-s-amee-impex-electriacals-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2408-ahd-2004-14-baroda-dist-milk-producers-union-ltd-baroda-the-acit-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4520-ahd-2003-14-shri-topandas-chellaram-nihalani-baroda-the-income-tax-officer-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-391-ahd-1999-14-the-acit-spl-r-7-ahmedabad-m-s-pramukh-ind-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3033-ahd-1997-14-m-s-v-c-desai-sachi-constract-co-alkapuri-the-acit-cir-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-96-ahd-2001-14-m-s-surat-dist-co-op-milk-producers-union-ltd-surat-the-jtcit-sr-i-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2264-ahd-1998-14-m-s-shah-amp-shah-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-660-ahd-1999-14-the-acit-asstt-spl-range-2-baroda-m-s-plastichemisc-inds-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-66-ahd-1999-14-the-dcit-a-circle-2-2-suart-m-s-chimanlal-amp-sons-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-67-ahd-1999-14-the-dcit-a-circle-2-2-suart-m-s-chimanlal-amp-sons-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-188-ahd-2005-14-the-ito-ward-3-mehsana-shri-mangalbhai-shankerbhai-patel-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-189-ahd-2005-14-the-ito-ward-3-mehsana-smt-maniben-w-o-vithalbhai-ramabhai-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-51-ahd-1999-14-the-acit-spl-r-1-suart-m-s-shivapada-holding-p-ltd-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1123-ahd-2005-14-shri-mahendrabhai-ramniklal-sheth-ahmedabad-the-income-tax-officer-ward-10-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1357-ahd-1999-14-the-acit-asstt-spl-r-2-surat-m-s-kiran-synthetics-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2037-ahd-1998-14-the-dcit-a-spl-9-ahmedabad-m-s-n-k-ind-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-93-ahd-1999-14-the-ramanlal-fakirchand-huf-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-22-ahd-1999-14-m-s-anup-ind-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1525-ahd-1999-14-the-acit-asstt-spl-r-1-baroda-m-s-aryama-polytex-ltd-halol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1533-ahd-1999-14-the-acit-asstt-spl-r-2-baroda-m-s-gujarat-electircity-board-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1073-ahd-2005-14-the-asstt-comm-of-income-tax-circle-8-ahmedabad-shree-rama-polysynth-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1014-ahd-2005-14-shri-shaileshbhai-shah-nadiad-the-cit-ii-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4871-del-2004-14-sanjog-overseas-ltd-ito-co-ward-7-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1746-del-2000-14-ito-ward-8-babu-ram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1409-del-2004-14-ajay-home-products-ltd-dcit-circle-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1807-del-2003-14-kamla-devi-ito-ward-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1749-del-2000-14-ito-ward-8-babu-ram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1563-del-2002-14-acit-cir-18-1-unison-hotel-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2455-del-2001-14-motorola-inc-dcit-non-resident-circle</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1386-del-2004-14-medea-video-ltd-acit-circle-6-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2851-del-2002-14-ito-ward-2-kamlesh-rani</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-171-ind-2005-14-m-s-skylark-hotel-amp-restaurant-bhopal-the-ito-wd-1-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-921-ind-1999-14-the-dcit-co-cir-2-2-indore-m-s-perfect-boxes-p-h-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-another-o-n-g-c-as-agent-of-brown-root-international-inc-546-2001</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/smt-y-prameela-w-o-late-yadaiah-goud-the-commissioner-of-income-tax-no-iv-ayakar-bhavan-basheerbagh-hyderabad-and-the-assistant-commissioner-of-income-tax-circle-2-3-hyderabad-and-the-income-tax-officer-ward-5-1-hyderabad-and-the-tax-recovery-officer-5-o-o-the-addl-jt-commissioner-of-income-tax-range-5-church-building-ramkot-hyderabad-12601</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2747-del-2005-14-santosh-sharma-ito-ward-48-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3438-ahd-2004-14-m-s-h-k-construction-baroda-the-income-tax-officer-ward-5-3-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-ahd-1999-14-m-s-gujarat-co-op-oil-seeds-growers-federations-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1064-ahd-2005-14-the-acit-baroda-circle-1-2-baroda-jhonson-electric-pvt-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1137-ahd-2005-14-abhishek-exim-co-ahmedabad-the-income-tax-officer-ward-10-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-ahd-1999-14-shri-ganesh-valabhai-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1358-ahd-1999-14-the-dcit-inv-7-1-ahmedabad-m-s-b-nanji-constructions-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1032-ahd-2005-14-the-ito-ward-4-4-ahmedabad-monte-carlo-construction-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1440-ahd-1999-14-m-s-bodeli-urban-co-op-bank-ltd-bodeli-the-d-c-i-t-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1439-ahd-1999-14-m-s-bodeli-urban-co-op-bank-ltd-bodeli-the-d-c-i-t-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2427-ahd-1998-14-the-acit-spl-r-1-ahmedabad-m-s-deejay-chemicals-ind-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1504-ahd-1999-14-the-dcit-inv-circle-2-baroda-the-bodeli-urban-co-op-bank-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3664-ahd-1997-14-the-acit-cen-cir-3-baroda-m-s-associated-engg-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1213-ahd-1998-14-the-acit-cir-6-1-ahmedabad-m-s-abhishek-enterprises-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2444-ahd-1998-14-the-acit-spl-r-7-ahmedabad-m-s-star-piston-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-ahd-1999-14-m-s-navjivan-roller-flour-mills-ltd-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3078-ahd-2002-14-shri-ashwin-b-shah-baroda-the-d-c-i-tc-c-2-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1276-ahd-2000-14-smt-kamlaben-ravjibhai-patel-kalol-the-a-c-i-t-mehsana</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2901-ahd-2004-14-raj-granites-p-ltd-ahmedabad-the-addl-cit-range-5-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-426-ahd-2005-14-the-ito-ward-3-mehsana-shri-mangalbhai-ramabhai-prajapati-kalol</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-ahd-1999-14-the-ito-1-6-palanpur-shri-shankarlal-b-patel-palanpur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2443-ahd-1998-14-the-acit-spl-r-7-ahmedabad-m-s-star-piston-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-ahd-1998-14-the-dcit-sr-5-ahmedabad-shri-upendra-vipul-a-shah-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1991-ahd-2004-14-shri-umed-s-bothra-ahmedabad-the-income-tax-officer-ward-13-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1080-ahd-2005-14-the-ito-ward-4-anand-vallabh-vidhyanagar-comm-co-op-bnak-ltd-anand</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1021-ahd-2005-14-jay-ambe-sales-pvt-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1220-ahd-1998-14-the-acit-inv-cir-6-2-ahmedabad-m-s-pioneer-construction-co-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1736-ahd-1998-14-m-s-chudhury-contraction-co-kheralu-the-a-c-i-t-mehsana</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1401-ahd-1999-14-the-acit-asstt-spl-r1-ahmedabad-m-s-abs-industries-limited-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2343-ahd-1999-14-the-nutan-nagrik-sahakari-bank-ltd-ahmedabad-the-asstt-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2089-ahd-1999-14-shri-subhash-s-shah-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-681-ahd-2003-14-shri-nitin-vinaychandra-shah-ahmedabad-the-acit-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2069-ahd-1998-14-the-dcit-a-central-circle-2-baroda-m-s-dinesh-mills-ltd-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2025-ahd-1998-14-shri-yunus-g-bhilakhia-vapi-the-d-c-i-t-vapi</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-349-ahd-2003-14-shri-bhagwandas-s-kodia-panchmahal-the-ito-ward-2-panchmahal</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1295-ahd-1999-14-the-ashish-plastic-inds-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3194-ahd-1995-14-the-acit-circle-6-1-ahmedabad-mangalmurti-corporation-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3193-ahd-1995-14-the-acit-circle-6-1-ahmedabad-mangalmurti-corporation-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-ahd-2004-14-the-acit-mehsana-circle-mehsana-the-mehsana-dist-cent-co-op-bank-ltd-mehsana</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1114-ahd-2004-14-m-s-jay-jalaram-pulse-mills-tintoi-ahmedabad-the-income-tax-officer-sabarkantha-ward-4-modasa</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1655-ahd-2004-14-the-ito-s-k-ward-4-modasa-m-s-jay-jalaram-pulse-mills-dist-s-k</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1046-ahd-2005-14-the-acit-osd-range-8-ahmedabad-ahmedabad-shree-aravalli-finelease-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-ahd-2005-14-shri-farasram-h-pandit-valsad-the-income-tax-officer-ward-1-valsad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1057-ahd-1998-14-the-acit-cen-cir-1-baroda-emtic-engg-ltd-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-ahd-1998-14-the-acit-co-cir-7-8-ahmedabad-sumeru-leasing-amp-finance-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2644-ahd-2002-14-the-acit-b-k-circle-palanpur-m-s-trivedi-marbles-ltd-ambaji</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3533-ahd-2004-14-smt-sunita-bharatkumar-ahmedabad-the-income-tax-officer-ward-2-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1377-ahd-1998-14-the-acit-inv-cir-1-baroda-m-s-bhagyodaya-builders-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2650-ahd-2002-14-the-acit-b-k-circle-palanpur-m-s-trivedi-marbles-ltd-ambaji</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-669-ahd-2005-14-digital-multiforms-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1056-ahd-1998-14-the-acit-cen-cir-1-baroda-emtic-engg-ltd-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-ahd-2000-14-the-saurastra-salt-mfgg-co-bhavnagar-the-a-c-i-t-rajkot</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-349-ahd-1999-14-the-acit-spl-r-5-ahmedabad-m-s-sharda-machinic-works-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-ahd-1999-14-m-s-sharda-mechanic-works-p-ltd-surendranagar-the-d-c-i-t-surendranagar</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-791-ahd-1999-14-the-dcit-cerl-circle-2-2-ahmedabad-m-s-bhagyawanti-mercantile-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1050-ahd-1999-14-the-dcit-cerl-circle-7-1-ahmedabad-m-s-apolloindustrial-products-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-789-ahd-1999-14-the-dcit-cerl-circle-1-1-ahmedabad-m-s-marvel-marketing-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2232-ahd-1998-14-the-dcit-a-sr-1-ahmedabad-m-s-cadila-exports-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-401-ahd-1999-14-the-acit-spl-r-3-ahmedabad-m-s-new-nandi-seeds-corp-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2126-ahd-1998-14-m-s-ultima-search-vapi-the-d-c-i-t-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-ahd-1999-14-the-a-d-i-examption-ii-ahmedabad-m-s-nima-memorial-trust-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3215-ahd-2003-14-hynoup-food-amp-oil-industries-ltd-ahmedabad-the-income-tax-officer-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-ahd-1999-14-m-s-sunset-driven-in-cinema-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-695-ahd-2005-14-lippi-systems-limited-ahmedabad-the-income-tax-officer-ward-4-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-ahd-1999-14-the-akash-trading-co-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2409-ahd-2004-14-baroda-dist-milk-producers-union-ltd-baroda-the-acit-circle-2-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2051-ahd-1998-14-the-ito-t-d-s-3-ahmedabad-m-s-samrat-enngeris-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1355-ahd-1999-14-the-acit-asstt-spl-r-2-surat-m-s-kiran-synthetics-ltd-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1807-ahd-1998-14-m-s-k-b-brothers-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1676-ahd-1998-14-m-s-prayer-diagnostics-india-ltd-baroda-ito-tds-2-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-882-ahd-1999-14-the-acit-asstt-spl-range-5-ahmedabad-dr-prannath-nagpal-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2326-ahd-1998-14-the-dcit-a-spl-ran-3-ahmedabad-m-s-chandrakant-kalyanbhai-amp-brothers-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-ahd-1998-14-the-acit-inv-cir-1-1-surat-m-s-akshar-enterprise-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2516-ahd-1998-14-shri-rajkumar-gulshan-gaba-suart-the-a-c-i-t-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1074-ahd-1998-14-the-dcit-sr-1-baroda-m-s-gelikeps-p-ltd-atladra</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2498-ahd-1998-14-shri-jagdish-k-raval-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2105-ahd-1998-14-shri-hiralal-somabhai-damania-daman-the-a-c-i-t-vapi</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1400-ahd-1999-14-the-acit-asstt-spl-r-1-ahmedabad-m-s-core-laboratries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-207-ahd-2005-14-the-ito-ward-3-mehsana-shri-babubhai-prahladbhai-patel-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1006-ahd-2004-14-m-s-vaishnav-construction-co-vallabh-vidhyanagar-the-income-tax-officer-ward-2-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2534-ahd-1998-14-nirma-indus-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1532-ahd-1999-14-the-acit-asstt-spl-r-2-baroda-m-s-gujarat-electircity-board-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-788-ahd-1999-14-the-acit-asstt-spl-range-1-ahmedabad-m-s-chartered-capital-inv-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2125-ahd-1999-14-the-acit-asstt-sr-1-ahmedabad-m-s-the-anil-starch-products-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1318-ahd-1999-14-the-late-abdul-rahim-u-maniar-ahmedabad-the-i-t-o-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3862-ahd-2002-14-the-i-t-o-ward-1-2-ahmedabad-m-s-apsara-processors-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1433-ahd-2002-14-m-s-nemlaxmi-books-i-p-ltd-surat-the-acit-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2614-ahd-1998-14-m-s-asian-tubs-limited-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2508-ahd-1998-14-dr-kishore-h-mothwani-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-782-ahd-1999-14-smt-chandrakuvar-r-bhatia-ahmedabad-the-i-t-o-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1108-ahd-1999-14-the-acit-asstt-spl-ran-2-baroda-m-s-m-c-daver-aromatics-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3461-ahd-1997-14-the-acit-circle-i-baroda-m-s-f-a-chasmawala-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1057-ahd-2005-14-the-asst-comm-of-i-t-baroda-circle-4-baroda-shri-chandramohan-shukul-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-126-ahd-1998-14-m-s-shreem-industries-ahmedabad-dcit-asstt-sr-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-866-ahd-2005-14-shri-shailesh-jamnadas-thakar-surat-the-income-tax-officer-ward-9-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3181-del-2002-14-chaya-jain-ito-ward-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3723-del-2001-14-ito-ward-6-1-m-d-overseas-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4061-del-2003-14-nirupana-trust-for-girl-education-director-of-income-tax-exem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-461-del-2000-14-timex-watches-ltd-jcit-spl-range-22</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4978-del-2002-14-ito-ward-2-4-b-r-industries-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2516-del-2001-14-dcit-non-resedent-circle-motorolla-inc</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-630-ahd-2005-14-krishnamegh-yarn-industries-ahmedabad-the-cit-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2318-ahd-1999-14-shri-sagarmal-ganeshmal-shah-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1068-ahd-2005-14-the-acit-circle-1-1-baroda-diamond-cables-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1198-ahd-2005-14-the-ito-ward-3-nadiad-the-balasinor-nagrik-sahakari-bank-ltd-dist-kheda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1079-ahd-2005-14-the-ito-ward-4-anand-sardar-gunj-mer-co-op-bnak-ltd-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2125-ahd-1998-14-m-s-jay-silk-mills-suart-the-d-c-i-t-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2932-ahd-2004-14-karan-intermediate-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1628-ahd-1999-14-the-dcit-circle-1-1-ahmedabad-shri-atul-a-mehta-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-309-ahd-2005-14-sanwalia-sales-pvt-ltd-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2527-ahd-1997-14-the-ito-tds-i-baroda-anichem-india-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2058-ahd-1998-14-the-acit-circle-1-2-suart-shri-pravinbhai-dayalal-desai-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2497-ahd-1998-14-shri-jagdish-k-raval-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1330-ahd-1999-14-the-ito-ward-6-1-ahmedabad-shri-u-v-kaasjiwala-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1111-ahd-1999-14-the-acit-asstt-spl-ran-2-baroda-m-s-national-builders-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1512-ahd-1999-14-m-s-ratnamani-metal-amp-tubes-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-57-ahd-2004-14-the-acit-mehsana-circle-mehsana-the-mehsana-dist-cent-co-op-bank-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1451-ahd-1999-14-the-acit-asstt-spl-r-3-baroda-m-s-synergy-multibase-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2348-ahd-1999-14-m-s-a-arti-leather-p-ltd-ahmedabad-the-income-tas-officer-wd-7-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1360-ahd-1999-14-the-dcit-inv-7-1-ahmedabad-m-s-b-nanji-constructions-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1218-ahd-2005-14-the-ito-ward-1-godhra-the-godhra-sarvajanik-co-op-credit-so-ltd-dist-panchamahal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-373-ahd-1998-14-prakash-n-patnakar-baroda-acit-cir-2-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-199-ahd-2005-14-the-ito-ward-3-mehsana-shri-patel-baldevbhai-umeddas-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-200-ahd-2005-14-the-ito-ward-3-mehsana-shri-dineshbhai-bhagwanbhai-patel-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-201-ahd-2005-14-the-ito-ward-3-mehsana-shri-hashmukhlal-mafatlal-patel-kalol</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2543-ahd-1998-14-the-acit-sr-8-ahmedabad-m-s-gujarat-apollo-euipment-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2552-ahd-1998-14-m-s-special-cables-ind-ankleshwar-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-ahd-1999-14-m-s-kantilal-chimanlal-amp-sons-appliances-p-ltd-surat-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1385-ahd-1999-14-m-s-kantilal-chimanlal-amp-sons-appliances-p-ltd-surat-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2613-ahd-1998-14-m-s-asian-tubs-limited-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-819-ahd-2005-14-the-ito-ward-4-valsad-sheth-b-b-shroff-bulsar-peoples-co-op-bank-ltd-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1371-ahd-1999-14-m-s-elora-decoraters-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-818-ahd-2005-14-the-ito-ward-4-valsad-sheth-b-b-shroff-bulsar-peoples-co-op-bank-ltd-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-208-ahd-1998-14-the-dcit-sr-5-ahmedabad-m-s-ramendra-j-parikh-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2536-ahd-1998-14-shri-jayendrakumar-h-kharawala-ahmedabad-the-jt-cit-spl-range-4-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1027-ahd-1998-14-the-dcit-sr-5-ahmedabad-m-s-ramendra-j-parikh-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-983-ahd-1998-14-the-dcit-sr-7-ahmedabad-sirhind-steels-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1977-ahd-1998-14-the-itoward-2-7-ahmedabad-shri-jivaji-ramaji-prajapati-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-222-ahd-1999-14-the-acit-sr-8-ahmedabad-m-s-nirma-credit-amp-capital-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1979-ahd-1998-14-the-itoward-2-7-ahmedabad-shri-jivaji-ramaji-prajapati-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1166-ahd-1999-14-m-s-madhuyash-polyweave-p-ltd-surat-the-i-t-o-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-151-ahd-1998-14-the-ito-ward-2-3-surat-shri-sai-textiles-consultant-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1980-ahd-1998-14-the-itoward-2-7-ahmedabad-shri-jivaji-ramaji-prajapati-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3154-ahd-1997-14-m-s-vijay-cons-co-ahmedabad-the-acit-cir-6-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4132-ahd-2003-14-the-ito-ward-1-gandhinagar-shri-ajitkumar-mithalal-tal-dehgam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2619-ahd-1998-14-the-dcitcircle-6-4-ahmedabad-m-s-goodwin-travels-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1776-ahd-1998-14-m-s-goodluck-marketing-pvt-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-773-ahd-2002-14-shri-navin-chandra-n-patel-borsad-the-acit-inv-cir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1082-ahd-1999-14-shri-kantilal-chunilal-amp-sons-surat-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-63-ahd-1998-14-the-jigishaben-p-desai-petlad-acit-inv-cir-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-548-ahd-1999-14-the-dcit-a-central-circle-inv-1-1-ahmedabad-m-s-omkar-textile-mills-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2409-ahd-1998-14-the-dcit-a-central-circle-2-2-ahmedabad-m-s-torrent-distributors-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1174-ahd-2002-14-the-ito-ward-10-4-ahmedabad-shri-sunderlal-r-agarwal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-812-ahd-1999-14-the-acit-asstt-spl-range-2-baroda-newton-engg-amp-constr-co-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1175-ahd-2002-14-the-ito-ward-10-4-ahmedabad-m-s-rawatmal-s-agarwal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-779-ahd-1999-14-m-s-kalupur-commercial-co-op-bank-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3761-ahd-2002-14-shri-prakashbhai-h-desai-petlad-the-jtcit-asstt-sr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3185-ahd-2003-14-hynoup-food-and-oil-ind-ltd-ahmedabad-the-income-tax-officer-wd-4-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-962-ahd-2005-14-m-s-siddharth-coporation-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1450-ahd-1998-14-shri-anwarhussein-a-memon-ahmedabad-acit-inv-cir-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2184-ahd-1998-14-the-dcit-a-sr-2-baroda-m-s-shrayans-corporations-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-564-ahd-1998-14-deepak-nitrate-ltd-baroda-dcit-sr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1061-ahd-2005-14-the-asst-comm-of-i-t-baroda-circle-4-baroda-shri-chandramohan-shukul-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1083-ahd-2004-14-shri-vipul-s-lashkari-ahmedabad-the-acit-circle-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-854-ahd-2005-14-the-acit-circle-5-ahmedabad-poggen-amp-nagarsheth-powertronics-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4252-ahd-2003-14-multi-kilfire-pvt-ltd-baroda-the-dy-cit-cent-cir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1390-ahd-2004-14-smt-chandrikaben-j-sheth-surendranagar-the-income-tax-officer-c-c-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1763-ahd-1998-14-m-s-gujrat-investmant-casting-ltd-baroda-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1764-ahd-1998-14-m-s-gujarat-investment-casting-ltd-baroda-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4078-ahd-2002-14-the-i-t-o-ward-3-godhra-shri-bhagwandas-surajmal-kodia-dahod</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1808-ahd-1998-14-the-udana-uhyagnagar-sahakari-sangh-ltd-suart-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4081-ahd-2002-14-the-i-t-o-ward-3-godhar-shri-kantilal-surajmal-kodia-dahod</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4079-ahd-2002-14-the-i-t-o-ard-3-godhar-shri-bhagwandas-surajmal-kodia-dahod</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1530-ahd-1999-14-the-acit-asstt-spl-r-3-ahmedabad-shri-ketan-s-patel-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1010-ahd-2004-14-the-acit-anand-circle-anand-m-s-vaishnav-construction-co-vallabh-vidyanagar</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1042-ahd-2005-14-the-ito-ward-1-godhra-the-godhra-city-co-op-bnak-ltd-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1081-ahd-2005-14-shri-patel-dineshchandra-shankarlal-ahmedabad-the-income-tax-officer-ward-13-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1381-ahd-1998-14-the-acit-inv-cir-1-baroda-shri-kanubhai-n-amin-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1379-ahd-1998-14-the-acit-inv-cir-1-baroda-m-s-bhagyodaya-builders-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1071-del-2002-14-pavish-finance-amp-leasing-ltd-acit-inv-circle-2-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3734-del-2001-14-bank-of-india-ito-hqrs-cib</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1851-del-2004-14-ito-ward-1-1-pramila-dawar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1071-del-2000-14-dcit-cen-cir-2-satya-metals</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5267-del-2003-14-acit-cir-6-1-manasrovar-investment-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2433-del-2001-14-freezeking-industries-p-ltd-dcit-coy-circle-29-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3642-del-2004-14-ongc-as-representative-assessee-of-acit-circle-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1283-del-2001-14-sheila-prasad-dcit-circle</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2562-del-2002-14-aerotech-engg-india-pvt-ltd-dcit-coy-circle-1-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2511-del-2001-14-dcit-non-resident-circle-nokia-network-o-y</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-815-del-2001-14-erksson-radio-system-ab-stodeholm-dcit-non-resident-circle</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1798-del-2001-14-dcit-non-resident-circle-aricson-redio-system-ab</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1957-del-2004-14-imperial-estate-pvt-ltd-ito-co-ward-11-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2935-del-2004-14-sameer-leasing-co-ltd-acit-circle-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4207-del-2001-14-moongipa-investment-ltd-acit-circle-7-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1316-del-2000-14-vikas-gaurm-ito-ward-4</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-576-del-2001-14-ashok-kumar-sapra-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2516-del-2003-14-shree-shyam-kamal-india-pvt-ltd-ito-ward-8-3</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4509-del-2004-14-sheba-wheels-pvt-ltd-ito-ward-8-2</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4236-del-2001-14-arun-bansal-dcit-co-circle-3</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1872-del-2001-14-addl-cit-special-range-15-skyline-engineering-cont-i-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3720-del-2001-14-dcit-circle-8-1-s-k-s-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2413-del-2001-14-usha-droger-ltd-jcit-special-range-27</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1748-del-2000-14-ito-ward-8-babu-ram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1754-del-2000-14-ito-ward-8-prabhu-dayal-s-o-shiv-charan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1745-del-2000-14-ito-ward-8-babu-ram</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-776-del-2004-14-acit-circel-yamuna-alloys-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-122-ind-1999-14-the-dcit-cir-1-bhopal-m-s-volga-furniture-ind-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-94-ind-2005-14-m-s-narayan-sons-indore-the-ito-5-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-104-ind-2005-14-shri-mohammad-azhar-hasan-bhopal-the-ito-2-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-218-ind-2005-14-shri-prakashchand-manwani-bhopal-the-ito-2-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-125-ind-2005-14-the-jai-bharti-shikshan-sansthan-ujjain-the-ito-2-1-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1035-ind-2004-14-shri-suresh-jain-indore-the-ito-4-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-707-ind-2002-14-miss-rituja-deshmukh-burhanpur-the-ito-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-253-ind-1999-14-m-s-sanghi-automobiles-indore-the-jcit-asstt-s-r-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-900-ahd-1999-14-the-ito-ward-3-4-ahmedabad-shri-subhash-d-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-877-ahd-1999-14-m-s-vakil-dye-chem-surat-the-a-c-i-t-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2241-ahd-1999-14-the-acit-asstt-sr-1-baroda-shri-sumantlal-r-shah-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1259-ahd-1999-14-the-acit-asstt-sr-3-baroda-m-s-gujarat-hotel-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1506-ahd-1999-14-the-dcit-inv-circle-1-baroda-the-bodeli-urban-co-op-bank-ltd-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-421-ahd-1998-14-m-s-gujarat-filaments-ltd-baroda-dcit-asstt-sr-2-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1649-ahd-1997-14-the-acit-cir-10-1-ahmedabad-mahendra-suitings-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3656-ahd-1997-14-m-s-associated-engg-baroda-the-acit-cen-cir-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1505-ahd-1999-14-the-dcit-inv-circle-2-baroda-the-bodevi-urban-co-op-bank-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-244-ahd-1995-14-nowrojee-n-vakil-amp-co-ahmedabad-the-dcit-sr-3-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-425-ahd-2005-14-the-ito-ward-3-mehsana-smt-prajapati-hiraben-vallabhai-w-o-of-vallabhai-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1043-ahd-2005-14-the-acit-circle-4-surat-surat-beverages-ltd-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1124-ahd-1999-14-the-acit-asstt-spl-r-2-baroda-m-s-navjivan-roller-flour-amp-pulse-mills-ltd-dahod</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3683-ahd-2004-14-shri-chanravadan-a-taktawala-ahmedabad-the-acit-cent-circle-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3677-ahd-2004-14-shri-chanravadan-a-taktawala-ahmedabad-the-acit-cent-circle-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2217-ahd-1998-14-m-s-diomond-footwear-halol-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1796-ahd-1999-14-m-s-duru-syntex-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2257-ahd-1998-14-m-s-sundek-india-limited-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2028-ahd-1998-14-the-dcit-a-sr-2-ahmedabad-shri-ram-krishna-m-parikh-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1122-ahd-1999-14-the-acit-asstt-spl-r-2-baroda-m-s-mahesh-enamelled-wires-p-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-ahd-1999-14-the-dcit-a-central-circle-inv-2-1-ahmedabad-smt-ushaben-s-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8-ahd-1999-14-m-s-abhishek-enggers-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1340-ahd-1999-14-m-s-raymon-glues-amp-chemicals-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2083-ahd-1999-14-m-s-shreerama-krishna-synthetics-surat-the-a-c-i-t-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-822-ahd-2005-14-shri-jayesh-c-doshi-ahmedabad-the-income-tax-officer-ward-6-1-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-152-ahd-2004-14-the-ito-ward-8-3-baroda-shri-hemant-b-trivedi-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-338-ahd-1999-14-m-s-machinery-euipment-mfgg-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1638-ahd-1998-14-m-s-pranav-sales-baroda-the-acit-inv-cir-1-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-607-ahd-2005-14-the-ito-vapi-ward-3-vapi-vapi-enterprises-vapi</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-ahd-1999-14-the-acit-spl-r-2-ahmedabad-shri-rajendra-v-shah-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-ahd-1999-14-m-s-gujarat-coop-oil-seeds-growers-federations-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1359-ahd-1999-14-the-dcit-inv-7-1-ahmedabad-m-s-b-nanji-constructions-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-304-ahd-2005-14-the-acit-osd-gandhinagar-m-s-ambica-industries-dist-gandhinagar</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1446-ahd-1999-14-the-dcit-circle-1-navsari-shri-jitendra-maganlal-shah-maroli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2152-ahd-1998-14-m-s-pashah-investment-ltd-suart-thedy-c-i-t-asstt-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3682-ahd-2004-14-shri-chanravadan-a-taktawala-ahmedabad-the-acit-cent-circle-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3679-ahd-2004-14-shri-chanravadan-a-taktawala-ahmedabad-the-acit-cent-circle-1-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2411-ahd-2004-14-baroda-dist-milk-producers-union-ltd-baroda-the-acit-circle-2-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1356-ahd-1999-14-the-acit-asstt-spl-r-2-surat-m-s-kiran-synthetics-ltd-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-ahd-2005-14-addlife-medical-institute-ltd-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3676-ahd-2004-14-shri-chanravadan-a-taktawala-ahmedabad-the-acit-cent-circle-1-4-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2272-ahd-1999-14-m-s-kabra-investment-p-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-15-ahd-1999-14-the-acit-sr-8-ahmedabad-m-s-gujarat-bottling-co-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-475-ahd-2002-14-the-dycit-cent-circle-2-3-ahmedabad-shri-harshadbhai-k-patel-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-nayanaben-mansukhlal-raichura-273-1993</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-neeka-tubes-pvt-ltd-212-1993</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-abhinay-family-trust-203-1993</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-garden-silk-weaving-factory-139-1993</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/n-manik-rao-municipal-commissioner-office-of-l-b-nagar-municipality-ranga-reddy-district-and-town-planning-officer-office-of-l-b-nagar-municipality-ranga-reddy-district-12733</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-ind-1999-14-the-dcit-cir-1-bhopal-m-s-volga-furniture-ind-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-223-ind-2001-14-shri-ramprasad-motilal-indore-the-ito-wd-2-4-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-89-ind-2001-14-m-s-devi-ahillya-new-cloth-market-co-ltd-indore-the-acit-cir-1-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1154-ind-2004-14-the-ito-2-2-bhopal-smt-uma-paliwal-bhopal</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-373-ind-2005-14-the-dcit-cir-1-1-ujjain-the-dewas-silk-mills-dewas</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-708-ind-2002-14-miss-rituja-deshmukh-burhanpur-the-ito-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-19-ind-2003-14-shri-rameshwar-prasad-mangal-neemuch-the-ito-neemuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-151-ind-1999-14-m-s-prakash-ceramics-ltd-indore-the-dcit-asstt-s-r-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1445-ahd-1999-14-the-dcit-circle-1-navsari-shri-jitendra-maganlal-shah-maroli</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1243-ahd-2005-14-m-s-kanti-pulse-mills-dist-panchmahal-the-income-tax-officer-ward-3-godhra</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2474-ahd-1999-14-the-asstt-c-i-t-cent-circle-8-4-ahmedabad-m-s-nutan-nagrik-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2367-ahd-2002-14-the-ito-ward-8-4-ahmedabad-m-s-telegun-instruments-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2345-ahd-1997-14-the-ito-ward-1-2-rajkot-m-s-madhusudan-oil-mill-gondal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-94-ahd-1999-14-the-ramprasad-invest-amp-traders-p-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-474-ahd-1999-14-the-acit-spl-r-9-ahmedabad-m-s-vadilla-chemicals-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-ahd-1998-14-lactose-india-ltd-baroda-dcit-asstt-spl-range-2-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-946-ahd-2005-14-shri-gajjar-jagdishbhai-rasikbhai-surat-the-income-tax-officer-ward-9-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2239-ahd-1999-14-the-acit-asstt-sr-1-baroda-shri-paresh-s-shah-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3681-ahd-2004-14-shri-chanravadan-a-taktawala-ahmedabad-the-acit-cent-circle-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-478-ahd-2004-14-m-s-pooja-plastics-ind-gandhinagar-the-dy-cit-circle-1-1-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3404-ahd-2004-14-j-k-entrertainment-pvt-ltd-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-57-ahd-1999-14-m-s-bharat-enggneering-co-suart-the-a-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-129-ahd-2005-14-the-dcit-osd-range-1-ahmedabad-bhavi-tradelink-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-668-ahd-1998-14-the-ito-ward-3-1-ahmedabad-m-s-s-p-trading-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-44-ahd-1999-14-the-acit-spl-r-9-ahmedabad-m-s-nachinio-polyplast-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-205-ahd-2005-14-the-ito-ward-3-mehsana-shri-punjabhai-naranbhai-patel-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-196-ahd-2005-14-the-ito-ward-3-mehsana-shri-shambhu-somabhai-patel-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-210-ahd-2005-14-the-ito-ward-3-mehsana-shri-vaghri-bhalabhai-kasturbhai-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-202-ahd-2005-14-the-ito-ward-3-mehsana-shri-prajapati-govindbhai-shivabhai-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-197-ahd-2005-14-the-ito-ward-3-mehsana-shri-parshottambhai-bababhai-prajapati-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-195-ahd-2005-14-the-ito-ward-3-mehsana-shri-jivanbhai-chhaganbhai-patel-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-476-ind-2005-14-the-ito-1-2-ujain-sh-girish-kumar-sharma-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1024-ind-2004-14-m-s-reviera-agro-p-ltd-bhopal-the-acit-3-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-238-ind-2005-14-shri-shrikant-joshi-indore-the-ito-2-3-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-736-ind-2004-14-shri-naginchand-kothari-indore-the-dcit-cir-2-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-245-ind-1999-14-the-acit-cir-1-3-indore-m-s-orichem-drugs-amp-pharmaceuticals-p-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-274-ind-1999-14-the-jcit-asstt-s-r-1-indore-m-s-indra-marshal-oil-engines-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-198-ahd-2005-14-the-ito-ward-3-mehsana-shri-prajapati-bechubhai-shankarbhai-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2072-ahd-1998-14-the-dcit-cerl-circle-1-baroda-m-s-elecon-engg-co-ltd-v-v-nagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2515-ahd-1998-14-shri-chandravijay-rajkuamr-gupta-suart-the-a-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2052-ahd-1998-14-the-ito-ward-1-1-ahmedabad-shri-arvindlal-b-soni-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1340-ahd-1998-14-the-acit-co-circle-2-baroda-smt-beeta-s-dalal-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1981-ahd-1998-14-the-acit-circle-2-2-ahmedabad-shri-rajnikant-k-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2073-ahd-1998-14-the-dcit-cerl-circle-1-baroda-m-s-elecon-engg-co-ltd-v-v-nagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2500-ahd-1998-14-shri-jagdish-k-raval-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2617-ahd-1998-14-shri-rameshchandra-n-parikh-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3456-ahd-2003-14-the-acit-mehsana-circle-mehsana-the-mehsana-dist-co-op-bank-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1007-ahd-2004-14-m-s-vaishnav-construction-co-vallabh-vidhyanagar-the-income-tax-officer-ward-2-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3455-ahd-2003-14-the-acit-mehsana-circle-mehsana-the-mehsana-dist-cent-co-op-bank-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1009-ahd-2004-14-m-s-vaishnav-construction-co-vallabh-vidhyanagar-the-income-tax-officer-ward-2-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1011-ahd-2004-14-the-acit-anand-circle-anand-m-s-vaishnav-construction-co-vallabh-vidyanagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1083-ahd-2005-14-the-acit-mehsana-circle-mehsana-mehsana-dist-cental-co-op-bank-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1382-ahd-1998-14-the-acit-inv-cir-1-baroda-shri-kanubhai-n-amin-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2373-ahd-1996-14-the-dcit-a-spl-range-2-ahmedabad-trivedi-marbles-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1789-ahd-1998-14-m-s-sheetal-r-shah-ahmedabad-a-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-924-ahd-2005-14-the-ito-ahmedabad-ward-3-3-ahmedabad-shri-mukeshkumar-s-shah-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-931-ahd-2005-14-the-ito-ward-10-2-ahmedabad-m-s-chirag-motor-sales-amp-service-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1121-ahd-1999-14-the-acit-asstt-spl-r-2-baroda-m-s-jal-hipower-petrochem-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1386-ahd-1999-14-m-s-kantilal-chimanlal-amp-sons-appliances-p-ltd-surat-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1434-ahd-2002-14-m-s-nemlaxmi-books-i-p-ltd-surat-the-dy-cit-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1269-ahd-1998-14-the-dcit-sr-3-ahmedabad-shri-ashish-s-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1290-ahd-1999-14-the-acit-asstt-spl-r-1-baroda-m-s-meghs-gold-p-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1647-ahd-1997-14-the-acit-inv-cir-3-2-ahmedabad-m-s-solid-machinery-amp-equipments-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1661-ahd-1998-14-the-acit-cen-cir-2-2-ahmedabad-neena-mercantile-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1648-ahd-1997-14-the-acit-inv-cir-3-2-ahmedabad-m-s-solid-machinery-amp-equipments-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1382-ahd-1999-14-m-s-premium-brands-marketing-p-ltd-ahmedabad-the-i-t-o-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-ahd-2000-14-the-saurastra-salt-mfgg-co-bhavnagar-the-d-c-i-t-rajkot</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4082-ahd-2003-14-m-s-mahadev-trading-co-vadodara-the-income-tax-officer-baorda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1452-ahd-1998-14-shri-anwarhussein-a-memon-ahmedabad-acit-inv-cir-1-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2360-ahd-1998-14-the-acit-circle-1-1-baroda-m-s-power-mech-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-493-ahd-1999-14-the-nutan-nagrik-sahakari-bank-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-399-ahd-1999-14-the-acit-spl-r-3-ahmedabad-m-s-new-nadi-seeds-corp-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4430-ahd-2003-14-kaiwal-corporation-surat-the-income-tax-officer-ward-5-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-400-ahd-1999-14-the-acit-spl-r-3-ahmedabad-m-s-new-nandi-seeds-corp-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-929-ahd-2005-14-m-s-akash-electronics-nadiad-the-income-tax-officer-ward-2-nadiad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-966-ahd-2005-14-shri-girishbhai-babubhai-mehta-tal-anand-the-income-tax-officer-ward-4-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-963-ahd-2005-14-m-s-siddharth-coporation-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3133-ahd-2004-14-m-s-angan-prints-pvt-ltd-surat-the-income-tax-officer-ward-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1453-ahd-1998-14-shri-anwarhussein-a-memon-ahmedabad-acit-inv-cir-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1062-ahd-2005-14-the-asst-comm-of-i-t-baroda-circle-4-baroda-shri-chandramohan-shukul-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-46-ahd-1997-14-the-c-i-tcentral-circle-2-baroda-western-india-ceramics-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2293-ahd-1998-14-the-dcit-a-spl-3-baroda-m-s-shri-ram-textile-ind-ankleshwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-851-ahd-2005-14-m-s-mehta-chawana-amp-sweets-ahmedabad-the-acit-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-839-ahd-2005-14-shri-rajnibhai-mafatlal-gandhinagar-the-acit-gnr-circle-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-885-ahd-2005-14-the-acit-central-circle-2-2-ahmedabad-smt-bhagyawanti-s-mardia-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1027-ahd-2005-14-the-ito-ward-9-4-ahmedabad-m-s-vipul-trading-company-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-836-ahd-1999-14-the-acit-circle-8-4-ahmedabad-m-s-the-general-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3208-ahd-1995-14-mangalmurti-corporation-ahmedabad-the-acit-inv-circle-6-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1075-ahd-2005-14-the-asstt-comm-of-income-tax-circle-8-ahmedabad-sapan-medicals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1063-ahd-2005-14-the-acit-baroda-circle-1-2-baroda-hemant-plastics-amp-chemicals-limited-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2381-ahd-1999-14-the-ito-ward-2-1-ahmedabad-shri-ashok-c-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-632-ahd-1998-14-the-ito-ward-3-4-ahmedabad-taral-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2278-ahd-1999-14-the-acit-asstt-sr-2-surat-m-s-rajbhihari-enterprise-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-270-ahd-1999-14-m-s-weather-makers-ahmedabad-the-i-t-o-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2342-ahd-1999-14-the-nutan-nagrik-sahakari-bank-ltd-ahmedabad-the-asstt-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1235-ahd-2005-14-uco-bank-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1447-ahd-1999-14-the-dcit-circle-1-navsari-shri-jitendra-maganlal-shah-maroli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1843-ahd-2002-14-the-acit-cent-cir-2-3-ahmedabad-shri-harshad-k-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-966-ahd-1996-14-the-acit-inv-circle-1-2-surat-m-s-harish-dyeing-amp-printing-works-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2468-ahd-1998-14-shri-shankarlal-builders-palanpur-the-i-t-o-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-314-ahd-1998-14-m-s-krunal-oil-marketing-pvt-ltd-ahmedabad-acit-inv-cir-7-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-792-ahd-1999-14-the-dcit-cerl-circle-2-2-ahmedabad-m-s-abhinav-mercantile-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2282-ahd-1998-14-m-s-shree-sulphuries-limited-ahmedabad-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-897-ahd-1998-14-the-acit-cir-10-1-ahmedabad-shri-dashrathbhai-n-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-938-ahd-1998-14-m-s-amit-machinery-mfg-p-ltd-surat-the-dcit-sr-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-995-ahd-1998-14-the-dcit-sr-2-surat-m-s-kiran-syntex-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1801-ahd-1998-14-m-s-mak-impex-chemicals-pvt-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2036-ahd-1998-14-the-dcit-a-sr-9-ahmedabad-m-s-n-k-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1239-ahd-1999-14-shri-nalin-k-patel-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1452-ahd-1999-14-the-shanta-sizewell-pvt-ltd-surat-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-592-ahd-1999-14-the-dcit-circle-2-2-baroda-shri-vijaysingh-d-kharachia-ankleshwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1054-ahd-2005-14-the-acit-circle-4-ahmedabad-mamta-machinery-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1132-ahd-2005-14-the-acit-mehsana-circle-mehsana-patel-plast-international-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-49-ahd-1999-14-the-ito-ward-8-5-ahmedabad-shri-yogen-manubhai-dalal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-143-ahd-1999-14-shri-sharad-sitaram-gupta-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3922-ahd-2004-14-dwarkesh-trading-corporation-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2347-ahd-1999-14-the-a-arti-leather-p-ltd-ahmedabad-the-income-tas-officer-wd-7-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2293-ahd-1999-14-m-s-varahi-dyes-amp-intermediates-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3276-ahd-2002-14-shri-sushilkumar-k-jadan-ahmedabad-the-d-cit-circle-10-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1127-ahd-1998-14-m-s-fleet-weld-india-ltd-baroda-the-acit-cen-cir-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2167-ahd-1997-14-m-s-parmar-vijay-mandap-service-rajkot-the-dy-cit-sr-ii-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1650-ahd-1997-14-the-acit-cir-10-1-ahmedabad-mahendra-suitings-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-738-ahd-2005-14-shri-arvindbhai-a-patel-anand-the-acit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1237-ahd-2005-14-the-acit-anand-circle-anand-shri-arvindbhai-a-patel-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7-ahd-2004-14-m-s-abhay-associates-ahmedabad-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1257-ahd-1999-14-the-acit-asstt-sr-3-baroda-m-s-gujarat-hotels-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-368-ahd-1999-14-the-acit-spl-r-9-ahmedabad-m-s-unipon-india-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2586-ahd-2004-14-the-dcit-circle-5-baroda-m-s-plastic-house-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-215-ind-1997-14-the-acit-cir-1-3-indore-shri-rajendra-kumar-singhania-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-206-ind-1997-14-shri-mukesh-kumar-jhaveri-huf-indore-the-acit-1-3-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-345-ind-1999-14-the-dcit-cir-khandwa-m-s-c-m-industries-birlagaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1106-ind-1998-14-shri-anil-kumar-tiwari-itarshi-the-acit-inv-cir-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-360-ind-1999-14-the-jcit-asstt-s-r-2-indore-m-s-beta-securities-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-59-ind-2005-14-m-s-bashi-press-pvt-ltd-indore-the-dcit-cir-2-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-86-ind-1999-14-the-dcit-asstt-s-r-2-indore-shri-girdharlal-nanhelal-burhanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-376-ind-1998-14-smt-sudha-devi-modi-mumbai-the-dcit-spl-rg-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1747-del-2000-14-ito-ward-8-babu-ram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1751-del-2000-14-ito-ward-8-prabhu-dayal-s-o-sh-shiv-charan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1811-del-2003-14-kamla-devi-ito-ward-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2399-del-2004-14-dcit-circle-1-1-ajay-home-products-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1569-del-2002-14-ito-sapna-tours-amp-travels-leasing</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1570-del-2002-14-ito-sapna-tours-travels-amp-leasing</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2616-ahd-1998-14-shri-ramesh-chandra-n-parikh-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1217-ahd-2005-14-the-ito-patan-ward-4-mehsana-gozaria-nagrik-sahakari-bank-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-256-ahd-1999-14-m-s-m-c-daver-aromatics-pltd-baroda-the-d-c-i-t-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3732-ahd-1997-14-the-acit-inv-circle-6-2-ahmedabad-m-s-simandhar-corpn-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1762-ahd-1998-14-m-s-gujart-investment-casting-ltd-baroda-the-a-c-i-t-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1809-ahd-1998-14-the-udana-udhyagnagar-sahakari-sangh-ltd-suart-the-d-c-i-t-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1060-ahd-1998-14-m-s-gelikeps-p-ltd-baroda-dcit-sr-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-348-ahd-2003-14-shri-bhagwandas-s-kodia-panchmahal-the-ito-ward-02-panchmahl</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1760-ahd-1998-14-m-s-gujarat-investmant-casting-ltd-baroda-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2346-ahd-1999-14-the-a-arti-leather-p-ltd-ahmedabad-the-income-tas-officer-wd-7-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-956-ahd-2005-14-dr-abdul-razak-a-memon-dist-sabarkantha-the-income-tax-officer-s-k-ward-3-dist-sabarakanth</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1246-ahd-2005-14-hindustan-coca-cola-beverages-pvt-ltd-dist-kheda-the-acit-tds-circle-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1990-ahd-2004-14-m-s-bhagwandas-amp-co-surat-the-acit-circle-5-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1619-ahd-1999-14-m-s-sushil-feeds-madhi-surat-the-a-c-i-t-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2024-ahd-1998-14-shri-arjun-g-balkhia-vapi-the-d-c-i-t-vapi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3651-ahd-2002-14-shri-indravadan-v-darbar-ahmedabad-the-dycit-cir-2-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3650-ahd-2002-14-shri-indravadan-v-darbar-ahmedabad-the-dycit-cir-2-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-779-ahd-1998-14-m-s-bhagwandas-amp-co-surat-dcit-sr-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1176-ahd-2005-14-the-nadiad-peoples-co-op-bank-ltd-nadiad-the-income-tax-officer-ward-1-nadiad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2279-ahd-1998-14-shri-jayantilal-s-thakkar-deesa-the-i-t-o-palanpur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-823-ahd-1999-14-m-s-sarangpur-co-op-bank-ltd-ahmedabad-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-261-ahd-1999-14-shri-rameshbhai-j-patel-suart-the-a-c-i-t-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1125-ahd-1999-14-the-acit-asstt-spl-r-2-ankleshwar-shri-jaswantlal-kantilal-ank-p-ltd-ankleshwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-787-ahd-1999-14-the-acit-asstt-spl-range-1-ahmedabad-m-s-chartered-capital-inv-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2098-ahd-1999-14-m-s-aryan-fine-fab-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2833-ahd-2004-14-m-s-d-jayesh-amp-co-ahmedabad-the-acit-circle-9-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-ahd-1999-14-m-s-amchinery-amp-euipment-mfgg-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-137-ahd-1999-14-shri-sunil-sitaram-gupta-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-774-ahd-1999-14-m-s-m-b-industrial-corporations-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-199-ahd-1994-14-income-tax-department-ambalal-sarabhai-ent-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1144-ahd-2005-14-ameen-silk-mills-pvt-ltd-surat-the-acit-circle-1-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1724-ahd-1999-14-m-s-m-r-chemicals-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1402-ahd-1999-14-the-acit-asstt-spl-r-1-ahmedabad-m-s-abs-industries-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-994-ahd-2005-14-smt-pritiben-k-gosaliya-surat-the-income-tax-officer-ward-3-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2533-ahd-1998-14-m-s-nirma-indus-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2216-ahd-1998-14-m-s-diomond-footwear-halol-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-712-ahd-2005-14-addlife-medical-institute-ltd-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3678-ahd-2004-14-shri-chanravadan-a-taktawala-ahmedabad-the-acit-cent-circle-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2410-ahd-2004-14-baroda-dist-milk-producers-union-ltd-baroda-the-acit-circle-2-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-815-ahd-1999-14-the-acit-asstt-spl-range-2-baroda-m-s-banco-products-india-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2626-del-2002-14-ito-ward-5-2-karl-store-endoxapy-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3200-del-2002-14-sins-amp-hari-apparels-pvt-ltd-ito-ward-8-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-640-del-2003-14-sharpedge-limited-since-merged-with-gillette-india-ltd-haryana-dcit-coy-cir-8-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3493-del-2001-14-yashpal-mehra-dcit-spl-range-12</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4928-del-2000-14-ito-ward-14-7-raj-kumar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2510-del-2001-14-dcit-non-resident-circle-nokia-network-o-y</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1189-del-2000-14-ito-ward-3-vikas-gaur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1861-del-2002-14-lokpriya-nursing-home-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4747-del-2003-14-rupak-goel-ito-ward-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2933-del-2004-14-rakesh-kumar-ito-ward-2-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2323-del-2002-14-acit-circle-i-lokpriya-nursing-home-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4208-del-2001-14-moongipa-investments-ltd-acit-circle-7-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1556-del-2002-14-shiv-shakti-chirana-kendra-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4050-del-2002-14-ashok-kumar-narang-acit-circle-19-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1568-del-2002-14-ito-sapna-tours-travels-amp-leasing</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4196-del-2001-14-dcit-circle-7-1-samtel-electron-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3864-del-2004-14-ito-ward-48-3-madhup-mathur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-173-del-2005-14-haryana-healthcare-amp-research-institute-pvt-ltd-ito-ward-1</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-580-ind-2004-14-the-acit-2-1-indore-late-shri-gourdhandas-kukreja-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-662-del-2005-14-dcit-circle-50-1-japan-airlines-co-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1321-del-2005-14-woodstock-school-addl-cit-range-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2695-del-2003-14-jai-laxmi-cane-crushers-ito-ward-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4105-del-2003-14-bhardwaj-walfare-trust-dcit-exsemption</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3737-del-2001-14-chetna-intl-p-ltd-jdit-exemp-spl-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1410-del-2004-14-ajay-home-products-ltd-dcit-circle-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1752-del-2000-14-ito-ward-8-prabhu-dayal-s-o-sh-shiv-charas</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1806-del-2003-14-kamla-devi-ito-ward-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1743-del-2000-14-ito-ward-8-babu-ram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1753-del-2000-14-ito-ward-8-prabhu-dayal-s-o-sh-shiv-charan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2400-del-2004-14-dcit-circle-1-1-ajay-home-products-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3525-ahd-2004-14-the-ito-ward-1-3-ahmedabad-m-s-moontex-enterprise-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-471-ahd-1996-14-income-tax-department-sagar-construction-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1258-ahd-1999-14-the-acit-asstt-sr-3-baroda-m-s-gujarat-hotels-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-477-ind-2005-14-the-ito-1-2-ujain-sh-sohanlal-sharma-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-878-ind-1999-14-shri-bhagatram-rajiv-kumar-indore-the-addl-cit-r-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-317-ind-1999-14-the-jcit-asstt-s-r-1-indore-m-s-shri-laxmikant-flour-ind-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-127-ind-2000-14-the-ito-ward-1-3-indore-shri-tolaram-hassomal-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-301-ind-1998-14-m-s-rapee-fin-amp-inv-p-ltd-ujjain-the-acit-cir-1-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-579-ind-2004-14-the-acit-2-1-indore-late-shri-gourdhandas-kukreja-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-122-ind-2004-14-the-acit-1-1-bhopal-m-s-home-d-royle-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-578-ind-2004-14-the-acit-2-1-indore-late-shri-gourdhandas-kukreja-indore</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-ind-2003-14-the-ito-5-1-indore-m-s-bhatia-tyres-indore</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-ind-1999-14-the-dcit-cir-khandwa-m-s-c-m-industries-birlagaon</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-ind-2005-14-m-s-skylark-hotel-amp-restaurant-bhopal-the-ito-wd-1-2-bhopal</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-ind-2002-14-the-ito-1-2-bhopal-m-s-internet-comunication-bhopal</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-991-ind-1997-14-m-s-simplex-corporation-indore-the-acit-cir-1-indore</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-573-ind-2003-14-the-acit-3-1-bhopal-m-s-vidisha-alam-p-ltd-vidisha</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-292-ind-2003-14-the-ito-ward-6-bhopal-shri-h-r-shivle-bhopal</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-670-ind-2003-14-the-acit-3-1-bhopal-m-s-verma-tyre-amp-tubes-ind-ltd-bhopal</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-ind-2005-14-m-s-jain-traders-sehore-the-ito-2-1-bhopal</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1161-ind-2004-14-the-dcit-3-1-bhopal-dr-p-k-jain-bhopal</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-ind-2002-14-m-s-mahavir-patra-bhandar-ujjain-the-dcit-r-1-ujjain</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-618-ind-2004-14-dr-shri-ram-prakash-panjabi-ratlam-the-ito-wd-1-ratlam</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-pragati-co-op-bank-ltd-215-1993</loc>
               <lastmod>2025-09-18T06:55:26.391Z</lastmod>
           </url>
         
   </urlset>
 