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               <loc>https://counselvise.com/direct-tax/judgements/ita-1370-ahd-2005-14-the-ito-ward-1-nadiad-the-janta-co-op-bank-ltd-nadiad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3118-del-2001-14-addl-cit-special-range-2-dcm-estate-amp-intrastruction-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-672-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-669-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-675-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1718-del-2004-14-oil-ltd-agent-of-davis-jack-elbert-dcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-667-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2228-del-2005-14-brainreserve-marketing-services-pvt-ltd-ito-ward-3-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3132-del-2001-14-asahi-india-safty-glass-ltd-jcit-s-r-14</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4363-del-2002-14-world-fashions-ito-ward-17-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-627-del-2003-14-dalmi-finance-ltd-dcit-circle-10-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2572-del-2002-14-k-j-chaudhary-dcit-circle-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-946-del-2005-14-wembley-laboratories-ltd-ito-ward-18-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-71-del-2005-14-child-care-foundation-addl-dit-exemption-range-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2917-del-2003-14-narain-jewels-international-ltd-dcit-circle-13-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4334-ahd-2003-14-the-ito-ward-3-3-surat-shri-jashwantlal-nanchand-shah-huf-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1161-ahd-2005-14-m-s-maharashtra-polycane-industries-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1165-ahd-2005-14-m-s-surya-packaging-vapi-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1316-ahd-2005-14-the-acit-mehsana-circle-mehsana-the-gurukrupa-polyplast-ltd-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-800-ahd-2005-14-shri-mahesh-k-ladla-baroda-the-income-tax-officer-ward-5-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-786-ahd-2005-14-shri-chandramohan-m-shukul-huf-baroda-the-income-tax-officer-ward-3-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1458-ahd-2005-14-the-acit-circle-9-ahmedabad-m-s-roller-centre-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1270-ahd-2005-14-ethenic-holdings-pvt-ltd-dist-bulsar-the-income-tax-officer-tds-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-450-ahd-2005-14-m-s-abhishek-packaging-ltd-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1815-ahd-2001-14-the-jtcit-r-1-surat-m-s-kusum-silk-mills-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-562-ahd-1999-14-the-dcit-a-central-circle-inv-3-baroda-shri-gopal-r-somani-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-50-ahd-1999-14-the-acit-spl-r-1-suart-m-s-shatataraka-holding-p-ltd-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-21-ahd-1998-14-the-acit-cc-2-2-ahmedabad-mardia-steels-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-71-ahd-2000-14-the-ito-ward-2-5-ahmedabad-the-union-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1153-ahd-1999-14-the-dcit-circle-3-1-ahmedabad-smt-deepaben-amitbhai-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-126-ahd-1999-14-m-s-mahachem-ind-ahmedabad-the-i-t-o-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2473-ahd-1999-14-the-dy-c-i-t-circle-3-1-ahmedabad-smt-deepaben-amitbhai-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-644-del-2005-14-springer-verlag-gmbh-ddit-circle-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1599-del-2002-14-dcit-kajaria-ceramics-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-208-del-2004-14-ito-ward-18-1-unique-fine-jewellary-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4175-del-2002-14-m-b-rice-mills-pvt-ltd-acit-haldwarni</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3806-del-2002-14-j-p-construction-ito-sambhal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2638-del-2002-14-span-securities-ltd-addl-cit-spl-range-8</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5188-del-2003-14-tidewater-marine-international-ass-agent-of-mr-castro-george-dcit-spl-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-214-ahd-1998-14-dr-d-d-vaidya-ahmedabad-acit-cc-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-658-ahd-1999-14-the-acit-asstt-spl-range-2-baroda-m-s-hindustan-packing-co-ltd-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1529-ahd-1998-14-m-s-vitramika-pharmaceuticals-pvt-ltd-ahmedabad-the-acit-co-cir-7-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-848-ahd-2001-14-m-s-nif-mechanical-works-navsari-the-jtcit-sr-2-surat</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-22-ahd-2000-14-the-acit-asstt-s-r-8-ahmedabad-m-s-nirma-mangement-service-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1546-ahd-1999-14-m-s-par-export-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-151-ahd-1999-14-shri-tulsidas-s-patel-ahmedabad-the-i-t-o-modasa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4075-del-2003-14-acit-bhiwani-anchi-devi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1020-del-2002-14-chetan-kanodia-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5195-del-2003-14-tidewater-marine-international-ass-agent-of-mr-palaclous-nill-nonion-dcit-spl-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-374-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-365-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5199-del-2003-14-tidewater-marine-international-ass-agent-of-mr-miller-rovert-dcit-spl-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-656-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-350-ind-1997-14-shri-sanjay-sharma-bhopal-the-assissing-offficer-ward-4-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-670-ind-2005-14-m-s-m-p-financial-corporation-indore-the-dcit-cir-1-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-110-ind-2005-14-shri-kishanchand-chandwain-mandsaur-the-ito-wd-2-ratlam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-672-ind-2005-14-m-s-m-p-financial-corporation-indore-the-dcit-cir-1-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-146-ind-2005-14-m-s-pradeep-kumar-barjatya-amp-co-indore-the-ito-wd-1-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-891-ind-2004-14-shri-shambhudayal-dwarkadas-indore-the-ito-2-4-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-676-ind-2005-14-smt-shrieen-bai-dhar-the-ito-dhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-483-ind-2005-14-sh-deepak-kumar-chug-indore-the-ito-3-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-424-ind-1999-14-shri-f-dayaram-mandsaur-the-ito-mandsaur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-915-ind-1998-14-the-jcit-s-r-1-indore-m-s-steel-febro-ind-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-355-ind-2004-14-the-acit-3-1-bhopal-m-s-span-fine-chemicals-vidisha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-131-ind-2005-14-m-s-span-fine-chemicals-indore-the-acit-3-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-710-ind-1998-14-m-s-bajrang-extraction-ltd-indore-the-dcit-asstt-s-r-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-307-ind-1999-14-the-jcit-asstt-s-r-1-indore-m-s-bhagirath-coach-amp-metal-febricators-p-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-446-ind-1997-14-shri-sevakram-khamchand-indore-the-acit-inv-cir-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-362-ind-2000-14-the-dcit-cir-1-1-indore-m-s-shubham-agencies-p-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-634-ind-1999-14-the-jcit-s-r-1-indore-m-s-choithram-charitable-trust-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-419-ind-2000-14-shri-shambhudayal-dwarkadas-indore-the-acit-inv-cir-2-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-486-ind-2003-14-the-acit-1-2-indore-m-s-shubham-agencies-p-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-262-ind-1999-14-the-jcit-asstt-s-r-2-indore-m-s-fludomat-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-261-ind-1999-14-the-jcit-asstt-s-r-2-indore-m-s-patel-amp-co-burhanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-353-ind-1999-14-m-s-s-k-kanhaiyalal-bidi-co-bhopal-the-acit-cir-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-237-ind-1999-14-the-jcit-asstt-s-r-indore-m-s-d-amp-h-secheron-electrodes-p-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-74-ind-1998-14-m-s-neco-sack-ltd-indore-the-dcit-asstt-spl-rg-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-520-ind-2005-14-sh-anil-kumar-mandlecha-dhar-the-ito-dhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-72-ind-2005-14-m-s-sanskriti-bhopal-the-ito-1-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-cadila-chemicals-p-ltd-259-1993</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-arvind-jewellers-173-1989</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/topland-engines-pvt-ltd-union-of-india-4795</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1102-ahd-1998-14-the-acit-cir-1-2-baroda-shri-bhimraj-p-gupta-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-360-ahd-1998-14-the-acit-cen-cir-3-baroda-world-trade-impex-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1403-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-1395-ahd-1999-14-m-s-ojas-technochem-product-ltd-baroda-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1083-ahd-1998-14-the-dcit-sr-1-ahmedabad-cadila-antibiotics-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2463-ahd-1994-14-the-acit-m-s-b-amp-bros-engg</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1277-ahd-1999-14-m-s-coather-colour-amp-chemicals-co-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2510-ahd-2004-14-m-s-devansh-enterprise-ahmedabad-the-income-tax-officer-ward-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1507-ahd-1999-14-the-dcit-cerl-circle-1-4-ahmedabad-m-s-dhanraj-investmant-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1598-ahd-1999-14-the-acit-asstt-spl-r-gandhinagar-m-s-controlled-acconstic-inds-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1333-ahd-2005-14-the-acit-baroda-circle-4-baroda-m-j-chempharm-pvt-ltd-formerly-macrolide-antibiotics-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-180-ahd-2005-14-shri-rajeshkumar-g-thakkar-himatnagar-the-income-tax-officer-s-k-ward-3-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1346-ahd-2005-14-the-acit-circle-9-ahmedabad-m-s-r-b-construction-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-18-ahd-2001-14-m-s-esthetic-finvest-p-ltd-valsad-the-ito-tds-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-19-ahd-2001-14-m-s-esthetic-finvest-p-ltd-valsad-the-ito-tds-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-20-ahd-2001-14-m-s-esthetic-finvest-p-ltd-valsad-the-ito-tds-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-13-ahd-2001-14-m-s-solvereign-holing-p-ltd-valsad-the-ito-tds-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8-ahd-2001-14-m-s-ethnic-holding-p-ltd-valsad-the-ito-tds-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6-ahd-2001-14-m-s-ehtnic-holding-p-ltd-valsad-the-ito-tds-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1925-ahd-1997-14-m-s-madhusudan-industries-ltd-ahmedabad-the-dy-cit-asstt-sr-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2412-ahd-1999-14-the-dcit-central-circle-7-3-ahmedabad-m-s-gujarat-state-agri-land-amp-rural-development-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2993-ahd-2003-14-the-acit-circle-10-ahmedabad-shri-navinchandra-k-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-171-ahd-1999-14-shri-murlidhar-d-agrawal-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2812-ahd-2004-14-the-asst-director-of-income-tax-exemption-surendranagar-vipasna-sadhna-kendra-surendranagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2331-ahd-1998-14-the-dcit-a-sr-8-ahmedabad-m-s-gujarat-municipal-fianance-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2222-ahd-2002-14-the-ito-ward-9-4-ahmedabad-shri-kiran-sarabhai-choksi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2506-ahd-1998-14-m-s-mahavir-intermedioates-suart-the-a-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2908-ahd-1997-14-shri-kiran-sarabhai-chokshi-and-co-ahmedabad-the-acit-cent-cir-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-527-ahd-2005-14-the-acit-mehsana-circle-mehsana-shri-ramanbhai-dhulabhai-patel-dist-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-284-ahd-1999-14-m-s-general-motors-india-ltd-halol-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1215-ahd-2005-14-the-ito-patan-ward-4-mehsana-kadi-nagrik-sahakari-bank-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1102-ahd-2005-14-life-insurance-corporation-of-india-br-no-6-843-ahmedabad-the-acit-tds-circle-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1388-ahd-1999-14-m-s-anjaleem-enterprises-p-ltd-baroda-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-15-ahd-2001-14-m-s-sover-eign-holding-p-ltd-valsad-the-ito-tds-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1973-ahd-1999-14-the-dcit-circle-6-1-ahmedabad-shri-kantilal-a-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1791-ahd-1999-14-shri-nayankumar-t-vaishnav-baroda-the-d-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-844-ahd-1998-14-m-s-gujarat-tobacco-growers-federation-ltd-anand-the-ito-wd-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-224-ahd-2001-14-m-s-patel-metel-works-surat-the-acit-cir-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2411-ahd-1999-14-the-dcit-central-circle-7-1-ahmedabad-m-s-annapurana-fabrics-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1103-ahd-2005-14-life-insurance-corporation-of-india-br-no-7-839-ahmedabad-the-acit-tds-circle-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1981-ahd-2004-14-life-insurance-corporation-of-india-ahmedabad-the-income-tax-officer-tds-osd-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-293-ahd-2000-14-m-s-trikamlal-popatlal-shah-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-439-ahd-2000-14-m-s-prabhudas-kishoredas-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-105-ahd-2000-14-the-acit-circle-8-4-ahmedabad-the-kalupur-commercial-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-323-ahd-2000-14-the-dcit-cir1-1-ahmedabad-shri-rajesh-t-parikh-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-483-ahd-1999-14-the-dcit-a-central-circle-inv-7-2-ahmedabad-m-s-bramani-oxyggen-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-313-ahd-2000-14-the-dcit-c0-circle-3-1-ahmedabad-m-s-vikas-printary-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-513-ahd-2000-14-the-j-c-i-t-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-2453-ahd-1999-14-the-dy-c-i-t-circle-6-4-ahmedabad-m-s-vasuben-p-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1634-ahd-1999-14-the-gujarat-civil-supplies-corporations-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2379-ahd-1999-14-shri-hastimal-k-bhansali-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-188-ahd-1999-14-m-s-anay-developers-baroda-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1319-ahd-1998-14-the-dcit-sr-9-ahmedabad-empire-pumps-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-20-ahd-2003-14-the-acit-circle-4-ahmedabad-gopi-synthetics-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1350-ahd-1999-14-the-dcit-cerl-circle-7-1-ahmedabad-m-s-aditya-polymers-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1908-ahd-1999-14-m-s-square-deal-industries-baroda-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1414-ahd-1999-14-the-acit-asstt-spl-r-1-ahmedabad-m-s-devarson-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-21-ahd-2000-14-the-acit-asstt-s-r-8-ahmedabad-m-s-nirma-mangement-service-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1366-ahd-1998-14-m-s-ama-agencies-pvt-ltd-ahmedabad-the-acit-co-cir-7-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-280-ahd-1998-14-b-g-jain-investment-p-ltd-surat-acit-cc-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2277-ahd-1999-14-the-acit-asstt-sr-2-surat-m-s-jaybharat-overseas-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1237-ahd-1999-14-the-creative-investment-p-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2492-ahd-2002-14-the-ito-ward-5-3-surat-m-s-mugatlal-amp-sons-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1332-ahd-1999-14-the-acit-asstt-spl-r-3-ahmedabad-m-s-mira-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1333-ahd-1999-14-the-acit-asstt-spl-r-3-ahmedabad-m-s-mira-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1412-ahd-2004-14-the-tax-recovery-officer-tds-ahmedabad-guajrat-university-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1411-ahd-2004-14-the-tax-recovery-officer-tds-ahmedabad-guajrat-university-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-654-ahd-2005-14-m-s-smartchem-technologies-ltd-pune-the-income-tax-officer-ward-4-3-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1185-ahd-1999-14-the-acit-cent-circle-1-1-ahmedabad-m-s-abundance-investmant-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3440-ahd-1997-14-the-dycit-asstt-sr-1-baroda-ambalal-sarabhai-enterprises-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1566-ahd-2001-14-m-s-kusum-silk-mills-p-ltd-surat-the-jtcit-sr-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1124-ahd-1994-14-synbiotics-ltd-baroda-the-acit-circle-9-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2074-ahd-2001-14-m-s-paras-exports-surat-the-acit-cir-3-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1202-ahd-2005-14-m-s-chhotabhai-jethabhai-patel-tobacco-products-co-ltd-nadiad-the-dy-cit-asstt-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1276-ahd-2005-14-shivapada-holdings-pvt-ltd-dist-bulsar-the-income-tax-officer-tds-valsad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-ahd-2005-14-m-s-sharda-plastic-industrial-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-ahd-2005-14-rakshak-chemicals-pvt-ltd-dist-bulsar-the-income-tax-officer-tds-valsad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3630-ahd-2004-14-m-s-sharda-plastic-industries-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4333-ahd-2003-14-the-ito-ward-3-1-surat-smt-tarunaben-jashwantlal-shah-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1272-ahd-2005-14-esthetic-finvest-pvt-ltd-dist-bulsar-the-income-tax-officer-tds-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-451-ahd-2005-14-m-s-abhishek-packaging-ltd-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1267-ahd-2005-14-rakshak-chemicals-pvt-ltd-dist-bulsar-the-income-tax-officer-tds-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1164-ahd-2005-14-m-s-surya-packaging-vapi-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1250-ahd-2005-14-m-s-chandan-petroleum-services-patan-the-income-tax-officer-ward-1-patan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-150-ahd-2005-14-gautam-enterprises-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1570-ahd-2000-14-the-j-c-i-t-asstt-sr-3-ahmedabad-m-s-patel-printing-press-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-847-ahd-1998-14-the-dcit-sr-7-ahmedabad-ratnamani-metal-amp-tubes-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1331-ahd-1999-14-the-acit-asstt-sr-8-ahmedabad-m-s-gujarat-gas-co-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-ahd-1999-14-the-haresh-ramchand-shandasane-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-974-ahd-1999-14-m-s-ahmedabad-dist-co-op-bank-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-ahd-2001-14-shri-shamjibhai-shivjibhai-lakhani-surat-the-jtcit-sr-2-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1052-ahd-2001-14-m-s-kherani-paper-mills-ltd-vapi-the-jtcit-valsad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1222-ahd-2000-14-the-j-c-i-t-asstt-sr-3-ahmedabad-m-s-patel-printing-press-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-ahd-2001-14-shri-sharadbhai-madhavbhai-lakhani-surat-the-jtcit-sr-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-195-ahd-2000-14-the-adarsh-travels-mehsana-the-i-t-o-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1595-ahd-2005-14-the-acit-circle-4-surat-sonal-diamonds-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1462-ahd-2005-14-shri-atul-s-thakor-bharuch-the-acit-bharuch-circle-bharuch</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1088-ahd-2005-14-the-ito-tds-valsad-cello-pens-amp-stationery-pvt-ltd-daman</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1533-ahd-2005-14-the-acit-circle-2-baroda-shri-jitendra-hiralal-gandhi-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3519-ahd-1997-14-m-s-transpek-industry-ltd-baroda-the-dycit-a-sr-3-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-778-ahd-1999-14-m-s-tradex-steel-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-2187-ahd-1998-14-the-dcit-a-spl-8-ahmedabad-m-s-paras-pharmacauticals-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-452-ahd-2005-14-m-s-radha-madhav-industries-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-827-ahd-1999-14-the-ito-gandhinagar-ward-2-6-ahmedabad-shri-rameshchandra-h-prajapati-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1161-ahd-1998-14-the-acit-cc-2-surat-nakoda-syntex-ltd-surat</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2177-ahd-1998-14-the-dcit-a-central-circle-2-baroda-shri-chinubhai-k-shah-dabhio</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-529-ahd-2001-14-the-addl-cit-sr-2-surat-m-s-bharat-vijay-cons-co-surat</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-501-ahd-1999-14-the-mandvi-nagrik-sahakari-bank-ltd-ahmedabad-the-i-t-o-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1223-ahd-2000-14-the-j-c-i-t-asstt-sr-3-ahmedabad-m-s-patel-printing-press-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2325-ahd-1998-14-the-ito-ward-6-2-ahmedabad-m-s-keishnan-enterprises-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2056-ahd-1998-14-the-dcit-a-spl-range-5-ahmedabad-dr-pradaynt-r-thakor-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-74-ahd-1999-14-shri-kashayapbhai-k-mehta-suart-the-a-c-i-t-surat</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4632-ahd-1996-14-the-acit-inv-circle-3-2-ahmedabad-m-s-desai-brothers-associates-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-ahd-1999-14-m-s-phar-east-laboratries-ltd-godhra-the-d-c-i-t-baroda</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4-ahd-1999-14-shri-rameshchand-j-gupta-suart-the-a-c-i-t-surat</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-55-ahd-1998-14-mardia-steel-ltd-ahmedabad-dcit-asstt-sr-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-135-ahd-1999-14-m-s-chlochem-ind-ahmedabad-the-i-t-o-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2454-ahd-2002-14-shri-sureshkumar-mafatlal-shah-ahmedabad-the-ito-wd-1-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1273-ahd-2005-14-sovereign-holdings-pvt-ltd-dist-bulsar-the-income-tax-officer-tds-valsad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2083-del-2002-14-grover-lising-ltd-jcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1652-del-2002-14-cit-hind-agro-industries-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1176-del-2003-14-puran-lal-darshan-lal-ito-ward-8</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1760-del-2003-14-ombir-singh-dcit-cir-24-15</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4157-del-2001-14-kumar-wool-store-ito-ward-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5194-del-2003-14-tidewater-marine-international-ass-agent-of-mr-mcnab-herselo-dcit-spl-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-176-ind-1999-14-the-bhopal-sugar-ind-ltd-sehore-the-dcit-asstt-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-588-ind-1999-14-the-ito-tds-ujjain-the-d-mgr-railway-w-r-ratlam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-89-ind-1998-14-the-dcit-asstt-spl-rg-2-indore-m-s-panjon-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-159-ind-1999-14-m-s-gendalal-hazarilal-amp-co-sehore-the-acit-cir-2-bhopal</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-207-ind-1999-14-the-dcit-cir-1-1-indore-m-s-gokuldas-hospital-ltd-indore</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-166-ind-1999-14-the-dcit-inv-cir-1-indore-m-s-ferro-concrete-co-in-ltd-indore</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-ind-1999-14-the-jcit-asstt-s-r-2-indore-shri-sharad-kumar-sanghi-indore</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-359-ind-1999-14-the-jcit-asstt-s-r-2-indore-m-s-steel-tubes-of-india-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-332-ind-1999-14-m-s-fludomal-ltd-indore-the-dcit-asstt-s-r-2-indore</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-671-ind-2005-14-m-s-m-p-financial-corporation-indore-the-dcit-cir-1-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-248-ind-2005-14-the-ito-neemuch-smt-jyotika-chordiya-neemuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-121-ind-1998-14-the-ito-ward-1-ujjain-m-s-cotton-supply-corporation-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-56-ind-1999-14-the-acit-cir-1-ujjain-shri-omprakash-bagdia-huf-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-54-ind-1999-14-the-acit-cir-1-ujjain-m-s-dhanji-bhai-ashu-bhai-shajapur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-ind-1999-14-the-dcit-asstt-s-r-bhopal-m-s-godrej-foods-ltd-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-361-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-650-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-369-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5233-del-2003-14-alwasi-marine-l-c-as-agent-of-mr-william-dcit-spl-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-360-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-371-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5234-del-2003-14-alwasi-marine-l-c-as-agent-of-mr-tablote-dcit-spl-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-366-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-368-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-659-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-653-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-655-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3156-del-2001-14-ito-ward-1-modern-process-house</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-176-ind-2000-14-m-s-madhya-pradesh-tyre-co-indore-the-acit-cir-1-3-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3161-del-2002-14-laxmi-narayan-ito-ward-46-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-152-ind-1999-14-sh-zahir-quereshi-bhopal-the-acit-cir-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-169-ind-1999-14-m-s-godrej-foods-ltd-bhopal-the-dcit-asstt-s-r-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-311-ind-2005-14-the-acit-3-1-bhopal-m-s-hiltop-grih-nirman-shakari-samiti-maryadit-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-76-ind-2001-14-shri-laxminarayan-baser-mandsaur-the-ito-mandsaur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1066-del-2000-14-dcit-cen-cir-12-jvg-overseas-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3467-del-2003-14-m-m-electronics-p-ltd-ito-ward-6-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-662-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1719-del-2004-14-oil-ltd-as-agent-of-ocariza-mario-m-dcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-676-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2852-del-2003-14-malush-trading-co-ito-ward-28-8</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-900-del-2003-14-sunil-aggarwal-ito-ward-15-9</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-delhi-i-aditya-chemicals-ltd-and-welcomes-seeds-limited-and-vinod-paper-mills-ltd-and-c-l-batra-and-sequence-estate-p-ltd-and-krishnsons-electronics-system-and-montari-chemcare-investment-and-shalabh-tools-india-ltd-and-saxons-farms-and-bramco-india-pvt-ltd-and-mahavir-aluminium-ltd-and-trian-quebec-gears-ltd-and-virtual-soft-systems-ltd-and-moser-baer-india-ltd-and-modex-intl-securities-pvt-ltd-and-progressive-casting-pvt-ltd-and-grovtr-overseas-pvt-ltd-and-first-stone-x-limited-and-vega-enterprises-pvt-ltd-and-swedish-credits-pvt-ltd-and-simon-india-limited-and-bst-manufacturing-ltd-and-sapna-tours-travels-and-leas-and-maiden-circuits-ltd-and-jagann-lamps-limited-and-coral-newspapers-limited-and-bharat-hotels-limited-and-bharat-hotels-ltd-and-basi-agricultural-farm-pvt-ltd-and-ratai-chand-harjas-ram-pvt-ltd-205-2001</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-valimkbhai-h-patel-277-1993</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-naresh-ratilal-shah-194-1993</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-139-ind-2001-14-m-s-guilt-pack-indore-the-ito-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1132-ind-2004-14-shri-niyaz-ahmed-qureshi-indore-the-ito-4-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-236-ind-2004-14-m-s-plastic-center-indore-the-acit-wd-2-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-286-ind-1998-14-the-acit-cir-1-2-indore-m-s-prime-steel-company-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6-ind-1998-14-the-dcit-asstt-spl-rg-2-indore-m-s-premier-ind-india-p-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-247-ind-2005-14-the-ito-neemuch-smt-jyotika-chordiya-neemuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-257-ind-2005-14-smt-alka-anil-shrivastav-khargone-the-ito-khargone</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-174-ind-1997-14-the-dcit-asstt-s-r-2-indore-m-s-hemraj-nebhomal-amp-sons-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-484-ind-1998-14-the-ito-mandsaur-shri-f-dayaram-mandsaur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-586-ind-1999-14-the-ito-tds-ujjain-the-d-mgr-railway-w-r-ratlam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-635-ind-1999-14-the-jcit-s-r-1-indore-m-s-choithram-charit-trust-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-459-ind-2000-14-shri-shambhudayal-dwarkadas-indore-the-ito-wd-2-4-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-79-ind-2001-14-the-ito-ward-1-ujjain-m-s-dunghji-amp-co-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-405-ind-2003-14-m-s-shubham-agencies-p-ltd-indore-the-acit-1-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2307-ahd-2004-14-shri-dilipbhai-d-sopariwala-surat-the-income-tax-officer-ward-3-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-175-ahd-1999-14-shri-murlidhar-d-agrawal-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2995-ahd-2003-14-the-acit-circle-10-ahmedabad-shri-navinchandra-k-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2994-ahd-2003-14-the-acit-circle-10-ahmedabad-shri-navinchandra-k-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2501-ahd-1998-14-m-s-neptune-euipments-p-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-536-ahd-1998-14-maxima-systems-ltd-valsad-dcit-sr-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2419-ahd-1999-14-the-acit-asstt-s-r-5-ahmedabad-m-s-kinariwala-rjk-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1108-ahd-2005-14-life-insurance-corporation-of-india-br-no-12-856-ahmedabad-the-acit-tds-circle-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1097-ahd-2005-14-life-insurance-corporation-of-india-br-no-1-836-ahmedabad-the-acit-tds-circle-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2420-ahd-1999-14-the-acit-asstt-s-r-5-ahmedabad-shri-ashok-c-damani-huf-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1437-ahd-2005-14-shri-jitendra-hiralal-gandhi-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-1470-ahd-2005-14-sonal-diamonds-pvt-ltd-surat-the-acit-circle-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2003-ahd-1998-14-m-s-amol-decalite-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-618-ahd-1998-14-demuric-holding-p-ltd-vapi-dcit-sr-1-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4872-ahd-1995-14-income-tax-department-shri-govindbhai-m-soni</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-760-ahd-1999-14-the-ito-ward-3-8-surat-shri-manubhai-maganbhai-patel-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5148-ahd-1996-14-income-tax-department-shri-govindbhai-m-soni</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-707-ahd-2005-14-dr-harendra-b-purohit-anand-the-acit-anand-circle-anand</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3298-ahd-2004-14-raag-travels-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-ahd-2005-14-m-s-sharp-metal-overseas-mumbai-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-56-ahd-2000-14-m-s-gujarat-state-co-op-bank-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-55-ahd-2000-14-m-s-gujarat-state-co-op-bank-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2221-ahd-2000-14-m-s-mugatlal-b-amp-co-surat-the-dcit-asstt-sr-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1310-ahd-2005-14-the-acit-mehsana-circle-mehsana-the-kalol-nagrik-sahakari-bank-ltd-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-52-ahd-2000-14-m-s-gujarat-state-co-op-bank-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-51-ahd-2000-14-m-s-gujarat-state-co-opbank-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1334-ahd-1999-14-the-acit-asstt-spl-r-3-ahmedabad-m-s-mira-inds-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-ahd-2000-14-the-j-c-i-t-asstt-s-r-8-ahmedabad-m-s-gurgh-finance-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-ahd-1999-14-m-s-jawandsingh-amp-sons-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1281-ahd-2001-14-the-dycit-cent-circle-3-2-surat-m-s-nakoda-syntex-p-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1249-ahd-1999-14-the-dcit-cerl-circle-2-baroda-m-s-pragati-glass-works-p-ltd-bharuch</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-500-ahd-1999-14-the-mandavi-nagrik-sahakari-bank-ltd-ahmedabad-the-i-t-o-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-708-ahd-2005-14-dr-harendra-b-purohit-anand-the-acit-anand-circle-anand</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-565-ahd-2005-14-shri-hemal-s-parikh-ahmedabad-the-income-tax-officer-ward-10-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-ahd-2001-14-shri-shrikant-madhavjibhai-patel-surat-the-jt-cit-sr-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1206-ahd-2004-14-the-ito-ward-9-4-ahmedabad-m-s-swenska-enterprise-c-o-prithvisingh-rathod-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-ahd-1999-14-m-s-la-drug-house-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-3028-ahd-2004-14-sugam-construction-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-875-ahd-1998-14-the-acit-cen-cir-2-3-ahmedabad-amol-decalite-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1501-ahd-2005-14-the-ito-ward-2-4-surat-m-s-naeem-cleaners-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1521-ahd-1998-14-m-s-suzlon-fibres-ltd-surat-the-dcit-sr-1-surat</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1951-ahd-1998-14-m-s-olympic-transport-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-ahd-2001-14-shri-babubhai-thakardas-patel-surat-the-ito-wd-3-6-surat</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-215-ahd-1998-14-dr-d-d-vaidya-ahmedabad-acit-cc-2-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1419-ahd-2005-14-the-acit-b-k-circle-palanpur-the-pragati-co-op-bank-ltd-dist-banaskantha</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1353-ahd-1998-14-the-acit-co-circle-7-1-ahmedabad-vitramika-pharmaceuticals-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-ahd-2000-14-the-acit-asstt-s-r-8-ahmedabad-m-s-nirma-mangement-service-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1354-ahd-2001-14-m-s-vikas-indust-surat-the-acit-cir-2-2-surat</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-24-ahd-2000-14-the-acit-asstt-s-r-8-ahmedabad-m-s-nirma-mangement-service-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1635-ahd-1999-14-the-dcit-central-circle-1-1-ahmedabad-m-s-gopi-synthetics-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-279-ahd-1998-14-b-g-jain-investment-p-ltd-surat-acit-cc-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-ahd-1998-14-the-g-p-shah-investment-p-ltd-surat-acit-cc-2-surat</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-605-ahd-1998-14-the-acit-cir-1-2-baroda-m-s-adaram-baroda</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1815-ahd-1998-14-smt-roopali-a-chokshi-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2686-ahd-1995-14-the-acit-circle-9-2-baroda-synbiotics-ltd-baroda</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1279-ahd-2001-14-the-dycit-cent-circle-1-surat-shri-dilipkumar-todi-huf-surat</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1280-ahd-1999-14-the-dcit-circle-6-1-ahmedabad-m-s-hari-constructions-co-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-111-ahd-1999-14-shri-rajiv-s-bhatarkar-suart-the-a-c-i-t-surat</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-129-ahd-1999-14-shri-deepak-bhogilal-shah-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1657-ahd-1999-14-the-dcit-central-circle-3-baroda-m-s-green-acres-hotels-p-ltd-baroda</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1656-ahd-1999-14-the-dcit-central-circle-3-baroda-m-s-green-acres-hotels-p-ltd-baroda</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2328-ahd-1998-14-the-acit-circle-1-vapi-shri-pramod-k-shah-daman</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1100-del-2002-14-dcit-cir-12-1-hcl-commet-system-amp-services-ltd</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-del-2002-14-precise-laboratories-p-ltd-dcit-cc-18</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1060-del-2002-14-durga-parshad-ito</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-664-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-668-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-673-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-666-del-2004-14-tidewater-marine-international-dcit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-670-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-674-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-677-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3131-del-2001-14-asahi-india-safty-glass-ltd-jcit-s-r-14</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-del-2005-14-child-care-foundation-addl-dit-exemtion-range-1</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5187-del-2003-14-tidewater-marine-international-ass-agent-of-mr-hariston-gasty-dcit-spl-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-364-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5235-del-2003-14-alwasi-marine-l-c-as-agent-of-mr-summers-dcit-spl-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5196-del-2003-14-tidewater-marine-international-ass-agent-of-mr-belgel-hand-juger-dcit-spl-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5197-del-2003-14-tidewater-marine-international-ass-agent-of-mrfernesto-dcit-spl-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5198-del-2003-14-tidewater-marine-international-ass-agent-of-mr-johnson-robert-dcit-spl-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5232-del-2003-14-alwasi-marine-l-c-as-agent-of-mr-reynoldo-dcit-spl-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-373-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-651-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-654-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-657-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-652-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1275-ahd-2005-14-shivapada-holdings-pvt-ltd-dist-bulsar-the-income-tax-officer-tds-valsad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1278-ahd-2005-14-shatataraka-holdings-pvt-ltd-dist-bulsar-the-income-tax-officer-tds-valsad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-ahd-2005-14-m-s-sharda-plastic-industrial-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-799-ahd-2005-14-shri-mahesh-k-ladla-huf-baroda-the-income-tax-officer-ward-5-3-baroda</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1163-ahd-2005-14-m-s-surya-packaging-vapi-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1456-ahd-2005-14-the-acit-circle-9-ahmedabad-m-s-roller-centre-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-645-del-2005-14-sprnger-verlag-gmbh-ddit-circle-2-2</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-643-del-2005-14-springer-verlag-gmbh-ddit-circle-2-2</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1620-del-2002-14-ito-bharat-insecticide-ltd</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-del-2003-14-nbi-industrial-finance-co-ltd-dy-commissioner-of-income-tax</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1032-ind-1997-14-the-acit-inv-cir-1-indore-shri-sewakraram-khamchand-khatri-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2276-ahd-1998-14-m-s-savita-govind-estate-developers-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-714-ahd-1998-14-valiant-chemical-corporation-surat-dcit-sr-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1390-ahd-1998-14-the-acit-co-cir-7-6-ahmedabad-savita-govind-estate-development-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1292-ahd-2005-14-m-s-acid-amp-chemicals-co-ahmedabad-the-income-tax-officer-ward-12-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-nima-limited-229-1993</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-another-atwood-oceanics-international-s-a-as-agent-of-mr-dennis-peddle-367-2001</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-54-ahd-2000-14-m-s-gujarat-state-co-op-bank-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-ahd-2000-14-m-s-gujarat-state-co-opbank-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1314-ahd-2005-14-the-acit-mehsana-circle-mehsana-the-mehsana-nagrik-sahakari-bank-ltd-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2441-ahd-1998-14-shri-sahitya-mudralaya-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1437-ahd-1999-14-the-dcit-circle-2-2-ahmedabad-m-s-perfect-engg-corporations-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1436-ahd-1999-14-the-dcit-circle-2-2-ahmedabad-m-s-perfect-engg-corporations-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-275-ahd-1998-14-p-b-jain-investment-p-ltd-surat-acit-cc-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-ahd-1998-14-g-p-shah-investment-p-ltd-surat-acit-cc-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-278-ahd-1998-14-varju-investment-p-ltd-surat-acit-cc-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-276-ahd-1998-14-p-b-jain-investment-p-ltd-surat-acit-cc-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-277-ahd-1998-14-varju-investment-p-ltd-surat-acit-cc-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-954-ahd-1999-14-the-acit-cent-circle-1-3-baroda-m-s-nova-industrial-gases-p-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1279-ahd-1999-14-the-dcit-circle-6-1-ahmedabad-m-s-hari-constructions-co-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-ahd-2000-14-the-acit-asstt-s-r-8-ahmedabad-m-s-nirma-limited-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-ahd-2000-14-the-acit-asstt-s-r-8-ahmedabad-m-s-harisiddh-sp-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-127-ahd-1999-14-m-s-mahachem-ind-ahmedabad-the-i-t-o-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2561-ahd-1998-14-shri-pravin-ratilal-sharadlal-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-802-ahd-2005-14-the-ito-ward-8-4-ahmedabad-vishal-plastomer-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1410-ahd-2005-14-shri-mahendra-ramlabhaya-verma-ahmedabad-the-income-tax-officer-ward-10-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1520-ahd-2005-14-the-acit-kheda-circle-nadiad-m-s-chhotabhai-jethabhai-patel-tobacco-products-co-ltd-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1454-ahd-2005-14-the-acit-circle-9-ahmedabad-m-s-roller-centre-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1107-ahd-2005-14-life-insurance-corporation-of-india-br-no-11-854-ahmedabad-the-acit-tds-circle-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1095-ahd-2005-14-life-insurance-corporation-of-india-br-no-83-x-ahmedabad-the-acit-tds-circle-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-701-ahd-2005-14-the-acit-ahmedabad-circle-3-ahmedabad-atlas-corporation-navratna-services-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-ahd-2005-14-shri-navin-k-mody-ahmedabad-the-income-tax-officer-ward-4-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2493-ahd-2002-14-the-ito-ward-5-3-surat-m-s-mugatlal-amp-sons-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2456-ahd-1999-14-the-ito-ward-2-1-ahmedabad-m-s-bachubhai-bansilal-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3111-ahd-2002-14-the-acit-cir-ahmedabad-m-s-jay-enterpise-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1089-ahd-2005-14-rapport-trading-ltd-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-32-ahd-2001-14-m-s-shatataraka-holding-p-ltd-bulsar-the-ito-tds-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1371-ahd-2005-14-the-ito-ward-1-nadiad-the-mahudha-nagrik-sahakari-bank-ltd-mahudha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3108-ahd-2002-14-the-acit-cir-ahmedabad-m-s-jay-enterprise-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1047-ahd-2005-14-the-acit-osd-range-8-ahmedabad-ahmedabad-shah-foods-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2467-ahd-1999-14-the-ito-ward-8-4-ahmedabad-smt-lataben-k-kotak-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-924-ahd-1999-14-the-acit-spl-range-9-ahmedabad-m-s-gujarat-mineral-development-corporation-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-202-ahd-1998-14-the-acit-cc-2-2-ahmedabad-mardia-leasing-amp-financial-services-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-937-ahd-1999-14-m-s-gujarat-mineral-development-co-op-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-940-ahd-1999-14-the-acit-sr-8-ahmedabad-m-s-nirma-creditr-amp-capital-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1320-ahd-2005-14-the-ito-patan-ward-3-mehsana-the-vijapur-nagrik-sahakari-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-646-ahd-1995-14-income-tax-department-guajrat-mineral-development-corpn-ltd</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-ahd-1999-14-the-textile-trading-amp-agencies-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-936-ahd-1999-14-m-s-gujarat-mineral-development-co-op-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1812-ahd-1998-14-the-dcit-asstt-sr-2-baroda-m-s-niva-punnch-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-935-ahd-1999-14-m-s-patco-farm-machinery-p-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2144-ahd-1998-14-the-dcitsr-1-ahmedabad-m-s-pigment-distributors-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-710-ahd-1998-14-valiant-chemical-corporation-surat-dcit-sr-1-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-711-ahd-1998-14-valiant-chemical-corporation-surat-dcit-sr-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1974-ahd-1999-14-the-dcitcircle-6-1-ahmedabad-m-s-patel-constructions-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-16-ahd-2001-14-m-s-esthetic-finvest-p-ltd-valsad-the-ito-tds-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-23-ahd-2001-14-m-s-shivpada-holding-p-ltd-valsad-the-ito-tds-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1679-ahd-1999-14-the-acit-asstt-spl-r-1-baroda-m-s-baroda-tower-transmission-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2461-ahd-1999-14-the-winpack-industries-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1678-ahd-1999-14-the-acit-asstt-spl-r-1-baroda-m-s-baroda-tower-transmission-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2357-ahd-1998-14-the-ito-ward-10-3-ahmedabad-shri-surendra-kumar-b-agrawal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2991-ahd-2003-14-the-acit-circle-10-ahmedabad-shri-navinchandra-k-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2992-ahd-2003-14-the-acit-cirlcle-10-ahmedabad-shri-navinchandra-k-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-170-ahd-1999-14-the-murlidhar-d-agrawal-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2990-ahd-2003-14-the-acit-circle-10-ahmedabad-shri-navinchandra-k-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-173-ahd-1999-14-shri-murlidhar-d-agrawal-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-174-ahd-1999-14-shri-murlidhar-d-agrawal-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-ahd-1999-14-shri-murlidhar-d-agrawal-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-169-ahd-1999-14-the-murlidhar-d-agrawal-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-2509-ahd-1998-14-m-s-radhe-investment-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-344-ahd-1998-14-shri-r-m-chandhani-baroda-acit-cir-1-1-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2549-ahd-1998-14-m-s-nilkamal-synfabs-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-2346-ahd-1998-14-m-s-industiral-vendor-gnc-p-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-2313-ahd-1998-14-the-dcit-a-circle-3-1-suart-m-s-manan-corporatiom-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1634-ahd-1997-14-the-dy-cit-asstt-spl-range-3-baroda-torrent-cables-ltd-nadiad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3664-ahd-2004-14-shri-amit-sharma-surat-the-income-tax-officer-ward-6-1-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1094-ahd-2005-14-life-insurance-corporation-of-india-br-no-83-u-ahmedabad-the-acit-tds-circle-ahmedabad</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1109-ahd-2005-14-life-insurance-corporation-of-india-br-no-13-857-ahmedabad-the-acit-tds-circle-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1096-ahd-2005-14-life-insurance-corporation-of-india-br-no-84-c-ahmedabad-the-acit-tds-circle-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1900-ahd-1999-14-m-s-atul-limited-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-1100-ahd-2005-14-life-insurance-corporation-of-india-br-no-4-841-ahmedabad-the-acit-tds-circle-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1092-ahd-2005-14-life-insurance-corporation-of-india-br-no-83-m-ahmedabad-the-acit-tds-circle-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1110-ahd-2005-14-life-insurance-corporation-of-india-br-no-14-83-z-ahmedabad-the-acit-tds-circle-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1214-ahd-2005-14-the-ito-patan-ward-4-mehsana-kadi-nagrik-sahakari-bank-ltd-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-ind-2000-14-m-s-jyoti-overseas-ltd-indore-the-dcit-cir-1-1-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-ind-2000-14-the-dcit-cir-2-1-indore-shri-laxminarayan-gupta-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-78-ind-2001-14-the-ito-ward-1-ujjain-m-s-dunghji-amp-co-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-406-ind-1999-14-the-acit-cir-2-bhopal-m-s-s-kanhaiyalal-bidi-co-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-249-ind-1999-14-the-jcit-asstt-s-r-1-indore-m-s-maya-spinners-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-267-ind-2000-14-m-s-neo-sack-ltd-indore-the-jcit-a-s-r-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-441-ind-2002-14-the-ito-4-1-indore-shri-laxmi-narayan-gupta-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-444-ind-2000-14-shri-shambhudayal-dwarkadas-indore-the-dcit-inv-cir-2-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-515-ind-2004-14-shri-shambhudayal-dwarkadas-indore-the-ito-2-4-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-866-ind-1998-14-the-jcit-s-r-1-indore-m-s-sheetal-cables-amp-conductors-p-ltd-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-ind-1998-14-m-s-premier-industries-india-ltd-indore-the-dcit-asstt-spl-rg-1-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-310-ind-2005-14-the-acit-3-1-bhopal-m-s-hiltop-grih-nirman-shakari-samiti-maryadit-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-315-ind-2005-14-the-acit-3-1-bhopal-m-s-hiltop-grih-nirman-shakari-samiti-maryadit-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-673-ind-2005-14-m-s-m-p-financial-corporation-indore-the-dcit-cir-1-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-669-ind-2004-14-smt-shashi-kiran-jain-bhopal-the-ito-2-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1159-ind-2004-14-the-dcit-3-1-bhopal-shri-ajit-kumar-choudhary-raisen</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-675-ind-2005-14-m-s-m-p-financial-corporation-indore-the-dcit-cir-1-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-754-ind-1999-14-shri-manoj-kumar-kothari-ratlam-the-ito-wd-1-ratlam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-147-ind-1999-14-the-jcit-asstt-s-r-2-indore-shri-ashwin-kumar-kataria-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-473-ind-1998-14-the-dcit-asstt-bhopal-m-s-ratlam-electro-magnetic-ltd-ratlam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-255-ind-2005-14-m-s-dineshchand-co-sanawad-the-ito-5-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-456-ind-2004-14-smt-sairaj-be-dhar-the-ito-dhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1595-del-2002-14-s-s-agrawal-dcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1161-del-2005-14-sam-global-securities-ltd-ito-ward-7-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1124-del-2000-14-suresh-kumar-khokha-acit-cir-13-5</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1270-del-2001-14-dcit-coy-circle-29-2-sachdeva-securities-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2563-del-2002-14-digipulse-india-pvt-ltd-dcit-circle-10-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2026-del-2004-14-acit-circle-23-1-mehinder-sharma</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1775-del-2000-14-jcit-national-airport-authority-of-india-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-621-del-2003-14-supreme-hosiery-p-ltd-ito-ward-9-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5190-del-2003-14-tidewater-marine-international-ass-agent-of-mr-whitefield-diliant-dcit-spl-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5186-del-2003-14-tidewater-marine-international-ass-agent-of-mr-lovador-rosella-b-dcit-spl-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-363-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-372-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-362-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-375-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3874-del-2004-14-ito-tds-tro-asstt-general-manager-state-bank-of-indai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-658-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-del-2005-14-post-master-head-post-office-addl-cit-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-149-ahd-1999-14-m-s-dintex-dyechem-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5231-del-2003-14-dcit-cir-7-1-saketh-india-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-663-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1717-del-2004-14-al-wasl-marine-lic-as-agent-of-jentzsch-wilfried-dcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1194-del-2003-14-ito-co-ward-11-4-sunil-agarwal</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sedco-forex-international-inc-formerly-known-as-forex-neptune-international-inc-and-sedco-forex-international-drilling-inc-formerly-known-as-forex-neptune-international-inc-the-commissioner-of-income-tax-dehradun-165-2001</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-u-k-textile-261-1993</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-oceanic-shipping-service-of-m-t-suhail-253-1993</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/barkha-investments-trading-co-commissioner-of-income-tax-266-1993</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2338-ahd-1999-14-the-acit-asstt-spl-r-3-ahmedabad-shri-pradip-n-desai-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-885-ahd-1998-14-the-dcit-r-1-ahmedabad-cadila-chemicals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2440-ahd-1999-14-shri-babulal-daga-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4522-ahd-1995-14-the-acit-circle-2-2-ahmedabad-m-s-pigment-distributors-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1508-ahd-1999-14-the-dcit-central-circle-1-4-ahmedabad-m-s-dhanraj-investments-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-713-ahd-1998-14-valiant-chemical-corporation-surat-dcit-sr-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1599-ahd-1999-14-the-acit-asstt-spl-r-gandhinagar-m-s-controlled-acconstics-inds-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-1612-ahd-1999-14-smt-kaminiben-b-manshaw-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-712-ahd-1998-14-valiant-chemical-corporation-surat-dcit-sr-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3481-ahd-1997-14-the-acit-circle-2-1-ahmedabad-shri-jagdishchandra-m-arora-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1972-ahd-1999-14-the-dcit-circle-6-1-ahmedabad-shri-kantilal-a-patel-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1258-ahd-2005-14-shri-rameshchandra-keshavlal-patel-ahmedabad-the-income-tax-officer-wrd-4-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1354-ahd-2005-14-the-ito-tds-ward-1-baroda-gail-india-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1355-ahd-2005-14-the-ito-tds-ward-1-baroda-gail-india-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1357-ahd-2005-14-the-ito-tds-ward-1-baroda-gail-india-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2803-ahd-2002-14-smt-desai-nalniben-a-baroda-the-a-c-i-t-cir-1-1-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-568-ahd-1999-14-the-dcit-a-central-circle-inv-1-suart-shri-kamal-vijay-r-tulsian-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2178-ahd-1999-14-the-dcit-central-circle-7-3-ahmedabad-m-s-annapurana-piolymers-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1967-ahd-1998-14-m-s-ambuja-pipe-syndicate-ahmedabad-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-2434-ahd-1999-14-shri-navinbhai-g-patel-deesa-the-income-tas-officer-wd-1-palanpur</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1054-ahd-1999-14-m-s-valiant-chemicals-corp-mumbai-the-d-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-1318-ahd-2005-14-the-ito-patan-ward-3-mehsana-the-kukarwada-nagrik-sahakari-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-2136-ahd-1997-14-the-dy-cit-asstt-s-r-2-ahmedabad-madhusudan-industries-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2306-ahd-2004-14-smt-madhuben-nanubhai-patel-surat-the-income-tax-officer-ward-3-1-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-ahd-1999-14-the-itoco-ward-7-2-ahmedabad-m-s-mastek-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2413-ahd-1999-14-the-dcit-central-circle-7-3-ahmedabad-m-s-gujarat-stete-agri-land-amp-rural-development-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2263-ahd-1998-14-shri-hasmukhbhai-v-shah-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-2576-ahd-1998-14-shri-ashvin-m-chokshi-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-22-ahd-2001-14-m-s-shivpada-holding-p-ltd-valsad-the-ito-tds-valsad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-ahd-2001-14-m-s-ethnic-holding-p-ltd-valsad-the-ito-tds-valsad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1738-ahd-1999-14-m-s-chemsight-technologist-p-ltd-baroda-the-d-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-2455-ahd-1998-14-shri-suresh-c-parikh-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-31-ahd-2001-14-m-s-shatataraka-holding-p-ltd-bulsar-the-ito-tds-valsad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-ahd-2001-14-m-s-rakshak-chemicals-p-ltd-bulsar-the-ito-tds-valsad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2140-ahd-1998-14-the-dcit-a-cir-3-1-ahmedabad-m-s-indo-dye-chem-ind-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-ahd-1999-14-shri-c-ramandas-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-2295-ahd-1999-14-m-s-a-p-motors-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-104-ahd-2000-14-the-acit-circle-8-4-ahmedabad-the-kalupur-commercial-co-op-bank-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-383-ahd-1999-14-the-dcit-circle-6-1-ahmedabad-m-s-ajay-structure-amp-engg-works-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-ahd-2000-14-the-dcit-c0-circle-7-4-ahmedabad-m-s-milan-intermediates-pltd-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1431-ahd-2005-14-m-s-narayan-powertech-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1432-ahd-2005-14-m-s-narayan-powertech-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-ahd-1999-14-shri-bhupendra-i-nath-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-2186-ahd-1998-14-the-dcit-a-sr-2-baroda-m-s-m-c-daver-aromatics-p-ltd-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-617-ahd-1998-14-nerka-chemicals-p-ltd-vapi-dcit-sr-1-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-ahd-1998-14-the-ito-ward-5-5-ahmedabad-m-s-dilip-ceramics-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-992-ahd-2005-14-aakanksha-metal-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-2-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4008-ahd-2003-14-nilamben-d-prajapati-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-184-ahd-1999-14-m-s-ruturaj-housing-p-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-1248-ahd-1999-14-the-dcit-cerl-circle-2-baroda-m-s-purnima-chemicals-inds-p-ltd-ankleshwar</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1025-ahd-2001-14-shri-vinodkumar-hathiwala-surat-the-ito-wd-2-7-surat</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-975-ahd-1999-14-m-s-ahmedabad-dist-co-op-bank-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-395-ahd-1999-14-the-dcit-circle-2-1-gandhinagar-m-s-mehsana-dist-co-op-milk-producern-ltd-mehsana</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-625-ahd-1999-14-m-s-general-co-op-bank-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-2127-ahd-1998-14-the-dcit-a-cir-6-1-ahmedabad-m-s-acme-builders-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-343-ahd-2005-14-shri-kanubhai-ravjibhai-patel-baroda-the-dy-cit-cent-circle-1-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1739-ahd-1999-14-m-s-chemsight-engineers-baroda-the-d-c-i-t-baroda</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1782-ahd-1999-14-the-dcit-central-circle-1-baroda-m-s-prayas-casting-ltd-v-v-nagar</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1101-ahd-2005-14-life-insurance-corporation-of-india-br-no5-842-ahmedabad-the-acit-tds-circle-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1099-ahd-2005-14-life-insurance-corporation-of-india-br-no-3-838-ahmedabad-the-acit-tds-circle-ahmedabad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1755-ahd-1999-14-the-anil-starch-products-ltd-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-1312-ahd-2005-14-the-acit-mehsana-circle-mehsana-the-mehsana-jilla-panchayat-karmachari-co-op-bank-ltd-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1373-ahd-2005-14-the-ito-ward-1-nadiad-the-united-mercantile-co-op-bank-ltd-nadiad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1343-ahd-1999-14-m-s-motoral-india-ltd-baroda-the-d-c-i-t-baroda</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1367-ahd-2005-14-the-ito-ward-1-nadiad-the-kheda-dist-cent-co-op-bank-ltd-nadiad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-ahd-2000-14-m-s-gujarat-state-co-op-bank-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1278-ahd-1999-14-the-dcit-circle-6-1-ahmedabad-m-s-hari-constructions-co-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-ahd-2005-14-gautam-enterprises-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-ahd-1999-14-m-s-gujchem-distillers-india-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2620-ahd-1998-14-the-dcitcircle-6-4-ahmedabad-shri-suresh-c-parikh-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1313-ahd-2005-14-the-acit-mehsana-circle-mehsana-the-sarvodaya-comm-co-op-bank-ltd-mehsana</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2200-ahd-1995-14-synbiotics-ltd-baroda-the-acit-circle-9-2-baroda</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1278-ahd-2001-14-the-dycit-cent-circle-1-surat-shri-dilipkumar-todi-huf-surat</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2562-ahd-1998-14-shri-pravin-ratilal-sharadlal-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1655-ahd-1999-14-the-dcit-central-circle-3-baroda-m-s-green-acres-hotels-p-ltd-baroda</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1151-ahd-1999-14-the-dcit-circle-3-1-ahmedabad-smt-deepaben-amitbhai-shah-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-ahd-2000-14-the-ito-ward-2-5-ahmedabad-theunion-coop-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1152-ahd-1999-14-the-dcit-circle-3-1-ahmedabad-smt-deepaben-amitbhai-shah-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-ahd-2000-14-the-acit-asstt-s-r-8-ahmedabad-m-s-gobind-glass-amp-industires-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-ahd-1999-14-m-s-randhwa-construction-co-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-556-ahd-1998-14-the-dcit-spl-r-5-ahmedabad-m-s-arti-corpn-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2102-ahd-1998-14-the-dcit-a-sr-5-ahmedabad-dr-amrish-j-parikh-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-125-ahd-1999-14-m-s-mahachem-industries-ahmedabad-the-i-t-o-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-ahd-1999-14-shri-nilesh-kalidas-shah-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1659-ahd-1999-14-the-dcit-central-circle-3-baroda-m-s-shreenath-plastopack-p-ltd-baroda</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1621-del-2002-14-dcit-krishak-bharti-cooperative-ltd</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3162-del-2001-14-consolidated-planners-amp-buiders-p-ltd-dcit-cc-1-4</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1540-del-2002-14-dcit-mecann-exction-i-ltd</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-680-del-2002-14-kajaria-ceramics-ltd-dcit-cc-14</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1759-del-2003-14-ombir-singh-dcit-cir-24-15</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3807-del-2002-14-j-p-construction-ito-sambhal</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5185-del-2003-14-tidewater-marine-international-ass-agent-of-mr-diola-dcit-spl-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4101-del-2003-14-culcutta-trust-house-pvt-ltd-acit-cir-1-1</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5192-del-2003-14-tidewater-marine-international-ass-agent-of-mr-mac-verva-rogello-dcit-spl-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5193-del-2003-14-tidewater-marine-international-ass-agent-of-mr-nakrsh-frand-dcit-spl-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1271-ahd-2005-14-esthetic-finvest-pvt-ltd-dist-bulsar-the-income-tax-officer-tds-valsad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-ahd-2005-14-shri-amrish-cunibhai-patel-tal-anand-the-income-tax-officer-ward-2-baroda</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1274-ahd-2005-14-sovereign-holdings-pvt-ltd-dist-bulsar-the-income-tax-officer-tds-valsad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1269-ahd-2005-14-ethenic-holdings-pvt-ltd-dist-bulsar-the-income-tax-officer-tds-valsad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1162-ahd-2005-14-m-s-maharashtra-polycane-industries-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1277-ahd-2005-14-shatataraka-holdings-pvt-ltd-dist-bulsar-the-income-tax-officer-tds-valsad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-870-ahd-2005-14-shri-tejas-g-modi-surat-the-income-tax-officer-ward-8-4-surat</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1455-ahd-2005-14-the-acit-circle-9-ahmedabad-m-s-roller-centre-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1457-ahd-2005-14-the-acit-circle-9-ahmedabad-m-s-roller-centre-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3631-ahd-2004-14-m-s-sharda-plastic-industries-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-ahd-1998-14-the-dcit-sr-5-ahmedabad-jyoti-estate-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2141-ahd-1998-14-the-ito-ward-6-2-ahmedabad-m-s-kailash-corporation-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1871-ahd-1998-14-m-s-nirupam-trading-co-suart-the-d-c-i-t-surat</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2276-ahd-1999-14-the-acit-asstt-sr-2-surat-m-s-jay-bharat-overseas-ltd-surat</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2918-del-2003-14-narain-jewels-international-ltd-dcit-circle-13-1</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3718-del-2001-14-ito-coy-ward-3-4-cosmic-build-tex-p-ltd</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-660-del-2004-14-tidewaterl-marine-international-inc-dcit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-661-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-665-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1421-del-2004-14-pooja-metal-processors-p-ltd-addl-cit-i-t-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-671-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1763-del-2003-14-popular-computers-pvt-ltd-ito-ward-14-3</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1856-del-2001-14-dcit-co-circle-2-1-beena-mehra</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1049-del-2002-14-acit-kumaon-mandal-vikas-nigam</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3174-del-2002-14-ito-ward-23-2-gauri-shanker-mukharjee</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5191-del-2003-14-tidewater-marine-international-ass-agent-of-mr-depasucat-ernesto-dcit-spl-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5189-del-2003-14-tidewater-marine-international-ass-agent-of-mr-rose-cooper-charles-dcit-spl-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-367-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-370-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-376-del-2004-14-tidewater-marine-international-inc-dy-cit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-649-del-2004-14-tidewater-marine-international-inc-dcit-special-range</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5175-ahd-1996-14-income-tax-department-torrent-cables-ltd-nadiad</loc>
               <lastmod>2024-10-09T15:57:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-ahd-1999-14-m-s-anay-builders-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2477-ahd-1998-14-m-s-aky-filtips-p-ltd-vapi-the-d-c-i-t-surat</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-696-ahd-1999-14-the-acit-circle-8-4-ahmedabad-the-kalupur-commercial-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-695-ahd-1999-14-the-acit-circle-8-4-ahmedabad-the-kalupur-commercial-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-ind-2005-14-m-s-span-fine-chemical-indore-the-acit-3-1-indore</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-356-ind-2004-14-the-acit-3-1-bhopal-m-s-span-fine-chemicals-vidisha</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-932-ind-2003-14-the-acit-3-1-bhopal-m-s-s-s-m-t-co-op-society-bhopal</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-306-ind-1999-14-the-jcit-asstt-s-r-1-indore-m-s-bhagirath-coach-amp-metal-febricators-p-ltd-indore</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-376-ind-1999-14-m-s-lila-sons-breweries-bhopal-the-jcit-s-r-bhopal</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-292-ind-1999-14-the-jcit-asstt-s-r-1-indore-m-s-medilux-lab-p-ltd-indore</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-ind-1999-14-the-bhopal-sugar-ind-ltd-sehore-the-dcit-asstt-bhopal</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-587-ind-1999-14-the-ito-tds-ujjain-the-d-mgr-railway-w-r-ratlam</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-ind-1999-14-the-ito-ward-1-3-indore-late-shri-r-b-upadhyay-indore</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-442-ind-2002-14-the-ito-4-1-indore-shri-laxmi-narayan-gupta-indore</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-450-ind-2002-14-shri-laxminarayan-gupta-indore-the-dcit-2-1-indore</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-831-ind-1998-14-the-acit-inv-cir-2-1-indore-shri-anil-rathi-indore</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-291-ind-1999-14-the-jcit-asstt-s-r-indore-m-s-mangalam-pratisthan-dhamnod</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-ind-2005-14-the-acit-3-1-bhopal-m-s-hiltop-grih-nirman-shakari-samiti-maryadit-bhopal</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-ind-2005-14-the-acit-3-1-bhopal-m-s-hiltop-grih-nirman-shakari-samiti-maryadit-bhopal</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-ind-2005-14-the-acit-3-1-bhopal-m-s-hiltop-grih-nirman-shakari-samiti-maryadit-bhopal</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-ind-1997-14-m-s-northern-air-products-p-ltd-gwalior-the-acit-cir-1-1-indore</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-ind-2005-14-shri-raghunandan-agrawal-indore-the-ito-wd-4-2-indore</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-674-ind-2005-14-m-s-m-p-financial-corporation-indore-the-dcit-cir-1-1-indore</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-677-ind-2005-14-smt-shrieen-bai-dhar-the-ito-dhar</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-249-ind-2005-14-the-ito-neemuch-smt-jyotika-chordiya-neemuch</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-ind-2004-14-the-ito-1-1-bhopal-m-s-sheel-builders-bhopal</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-695-ind-2003-14-shri-bherulal-pagariya-ujjain-the-ito-wd-1-ujjain</loc>
               <lastmod>2024-10-09T16:00:32.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-mahendra-r-divecha-334-1993</loc>
               <lastmod>2025-09-18T06:55:26.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kantaben-manilal-nathwani-narindar-singh-commissioner-of-income-tax-3247-2005</loc>
               <lastmod>2025-09-18T07:04:22.602Z</lastmod>
           </url>
         
   </urlset>
 