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               <loc>https://counselvise.com/direct-tax/judgements/ita-2419-ahd-1998-14-smt-kavita-gordhanlal-andani-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1746-ahd-2005-14-the-acit-circle-10-ahmedabad-shri-rajesh-k-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-614-ahd-2000-14-the-ito-ward-2-5-ahmedabad-shri-anil-rasiklal-makwana-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2230-ahd-1999-14-the-acit-asstt-spl-r-5-ahmedabad-m-s-khambhata-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1415-ahd-2000-14-shri-ashok-manilal-thakkar-ahmedabad-the-a-c-i-t-cir-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3542-ahd-2004-14-the-ito-ward-9-3-ahmedabad-shah-pathology-laboratory-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1706-ahd-2005-14-the-ito-s-k-ward-2-himatnagar-the-meghraj-nagrik-sahaakri-bank-ltd-dist-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2057-ahd-1998-14-the-acit-circle-1-1-suart-m-s-s-j-builders-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-783-ahd-1998-14-jyotiben-b-desai-navsari-dcit-sr-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-572-ahd-1998-14-the-dcit-sr-2-surat-m-s-a-k-patel-amp-co-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-379-ahd-2002-14-shri-harilal-t-thakkar-sabarkantha-the-dy-cit-cent-cir-2-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-867-ahd-1999-14-the-ito-ward-2-6-surat-m-s-the-surat-mahila-nagrik-co-op-bank-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-666-ahd-1999-14-the-dcit-central-circle-1-1-ahmedabad-m-s-corner-stone-brands-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-ahd-1999-14-m-s-symphony-comfort-systems-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-864-ahd-1999-14-the-acit-inv-circle-2-2-surat-m-s-raghukool-organizers-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1189-ahd-1999-14-the-acit-asstt-spl-r-3-baroda-m-s-s-i-works-quarry-p-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1973-ahd-2000-14-the-jt-cit-sr-9-ahmedabad-m-s-lok-prakashan-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1167-ahd-1999-14-the-acit-asstt-spl-r-9-ahmedabad-m-s-anup-engg-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2308-ahd-1998-14-the-dcit-a-ran-2-baroda-m-s-ramesh-ind-halol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2304-ahd-1998-14-the-dcitrange-2-baroda-m-s-ramesh-ind-halol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-879-ahd-2005-14-m-s-roshma-pet-plast-ahmedabad-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1166-ahd-2005-14-the-ito-ward-4-4-surat-m-s-vareli-fabriscs-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1670-ahd-2005-14-chamaria-fashion-ltd-ahmedabad-the-income-tax-officer-ward-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1077-ahd-2005-14-m-s-madhavdas-manilal-amp-co-ahmedabad-the-comm-of-income-tax-abad-iii-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-900-ahd-2005-14-shri-jashbhai-p-patel-anand-the-income-tax-officer-ward-2-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-629-del-2001-14-realest-builders-amp-services-ltd-dcit-cc-13</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-630-del-2001-14-realest-builders-amp-services-ltd-dcit-cc-13</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2571-del-2002-14-c-j-enternational-hotels-ltd-jcit-spl-range-6</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-622-del-2001-14-nanak-dairy-plant-jcit-special-range-29</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3722-del-2001-14-dcit-circle-3-1-burman-laboratories-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3078-del-2001-14-mentha-amp-allied-products-ltd-addl-cit-spl-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-937-ind-1997-14-the-acit-cir-1-3-indore-m-s-golden-enterprises-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-378-ind-1999-14-the-ito-ward-3-bhopal-m-s-jain-co-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-339-ind-1999-14-shri-jagdish-kumar-malpani-bhopal-the-acit-inv-cir-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-179-ind-1999-14-the-dcit-cir-1-ujjain-sh-ghasilal-kanhaiyalal-huf-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-282-ind-2000-14-the-jcit-a-s-r-indore-m-s-medicaps-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-324-ind-2001-14-the-dcit-cir-1-ujjain-m-s-risnal-soya-produ-co-op-youniyan-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-82-ind-2003-14-the-ito-3-2-bhopal-smt-kisnidevi-sadvani-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-517-ind-2003-14-m-s-tarun-motors-amp-tractors-p-ltd-ujjain-the-dcit-cir-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-792-ind-2004-14-the-ito-4-1-indore-m-s-indore-premier-corp-bank-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1-ind-2004-14-the-ito-mandsaur-shri-dr-narayanlal-vyas-mandsaur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-334-ind-1999-14-the-jcit-asstt-s-r-2-indore-m-s-sanghi-beverages-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-193-ind-1998-14-the-acit-cir-1-1-indore-m-s-l-a-associates-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-268-ind-1999-14-the-jcit-asstt-s-r-2-indore-the-dhar-textile-mills-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-914-ind-1998-14-the-jcit-s-r-1-indore-m-s-kedia-leathe-amp-liquor-p-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-316-ind-1999-14-the-jcit-asstt-s-r-1-indore-m-s-shri-laxmikant-flour-ind-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-191-ind-1999-14-the-dcit-asstt-s-r-bhopal-m-s-bhopal-sugar-ind-ltd-sehore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-190-ind-1999-14-the-dcit-asstt-s-r-bhopal-m-s-bhopal-sugar-ind-ltd-sehore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-266-ind-1999-14-m-s-vindhyachal-air-ptroducts-ujjain-the-dcit-s-r-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-750-ind-1997-14-m-s-silver-oak-blenders-amp-bottlers-p-ltd-indore-the-acit-cir-1-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-479-ind-2003-14-m-s-enbee-impex-p-ltd-bhopal-the-ito-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-540-rjt-2005-14-the-ito-ward-2-2-rajkot-mihir-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-583-rjt-2005-14-the-ito-ward-2-2-rajkot-munni-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-530-rjt-2005-14-the-ito-ward-2-2-rajkot-malik-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-591-rjt-2005-14-the-ito-ward-2-2-rajkot-margi-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-534-rjt-2005-14-the-ito-ward-2-2-rajkot-maruti-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-571-rjt-2005-14-the-ito-ward-2-2-rajkot-muktanand-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-545-rjt-2005-14-the-ito-ward-2-2-rajkot-manthan-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-582-rjt-2005-14-the-ito-ward-2-2-rajkot-minu-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-554-rjt-2005-14-the-ito-ward-2-2-rajkot-madhya-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-610-rjt-2005-14-the-ito-ward-2-2-rajkot-monalisa-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-606-rjt-2005-14-the-ito-ward-2-2-rajkot-mithila-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-613-rjt-2005-14-the-ito-ward-2-2-rajkot-utsav-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2292-ahd-2000-14-the-acit-circle-1-1-patan-m-s-the-ranuj-nagrik-co-op-bank-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-208-ahd-2001-14-the-addl-cit-assesment-sr-i-baroda-m-s-chem-contract-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1109-ahd-2000-14-the-dcit-cen-circle-7-1-ahmedabad-m-s-thakkar-brothers-minerals-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1550-ahd-1999-14-the-official-liquidator-of-poly-steel-india-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-16-ahd-1999-14-m-s-babul-products-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2484-ahd-1998-14-m-s-cardip-speciality-co-guj-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1668-ahd-2005-14-maxima-systems-ltd-valsad-the-acit-circle-1-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1145-ahd-2000-14-the-j-c-i-t-asstt-sr-7-ahmedabad-m-s-rajratna-metal-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1988-ahd-1999-14-the-acit-asstt-spl-r-1-baroda-m-s-ambalal-sarabhai-enterprise-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1337-ahd-2000-14-the-j-c-i-t-asstt-sr-2-ahmedabad-m-s-m-trivedi-marbles-ltd-ambaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1333-ahd-2000-14-the-dcitcircle-2-1-baroda-m-s-p-c-s-agencies-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-66-ahd-2000-14-m-s-madhusudan-textiles-mills-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1247-ahd-2000-14-the-dcit-cir-3-1-ahmedabad-m-s-industries-dyes-chemicals-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3915-ahd-2004-14-the-ito-ward-3-1-ahmedabad-m-s-janta-steel-traders-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1508-ahd-2000-14-shri-natvarsingh-r-chauhan-silvassa-the-i-t-o-daman-ward-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1312-ahd-2001-14-m-s-gaurav-impex-surat-the-ito-wd-1-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1000-ahd-2000-14-the-j-c-i-t-asstt-sr-8-ahmedabad-m-s-inductotherm-i-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-101-ahd-2000-14-the-acit-asstt-s-r-ii-ahmedabad-m-s-chloritech-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-473-ahd-1999-14-the-dcit-a-central-circle-inv-1-1-ahmedabad-m-s-shree-bhagwati-roller-flour-mills-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-42-ahd-1999-14-the-acit-spl-r-9-ahmedabad-m-s-sarlip-abrasives-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-402-ahd-1999-14-the-acit-spl-r-3-ahmedabad-m-s-lincoln-pharmacauticals-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1861-ahd-2005-14-the-ito-ward-11-4-ahmedabad-shri-sunilkumar-bajaranglal-huf-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-448-ahd-2005-14-m-s-print-rite-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-168-ahd-2005-14-the-acit-circle-2-ahmedabad-m-s-adani-textile-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2386-ahd-2000-14-the-addl-cit-sr-8-ahmedabad-m-s-nirma-indus-ltd-formaly-nirma-chemical-works-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-518-ahd-1999-14-m-s-gujarat-machnery-mfgg-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-382-ahd-1999-14-the-dcit-cir-6-1-ahmedabad-shri-bhupendra-h-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-354-ahd-2000-14-the-kavaernaer-constructions-inf-ltd-bharuch-the-i-t-o-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1705-ahd-2003-14-alembic-limited-baroda-the-deputy-cit-baroda-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2594-ahd-2000-14-m-s-kalupur-commercial-co-op-bank-ltd-ahmedabad-the-acit-cir-8-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2373-ahd-2000-14-the-addl-cit-sr-8-ahmedabad-m-s-videocon-leasing-amp-industrial-finance-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1198-ahd-1999-14-m-s-amtech-electronics-p-ltd-gandhinagar-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-949-ahd-2005-14-shri-bhupendrabhai-r-patel-anand-the-income-tax-officer-ward-2-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1480-ahd-2000-14-the-acit-sr-7-ahmedabad-m-s-alco-enzymers-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-332-ahd-2000-14-the-ambica-oil-mills-mehsana-the-a-c-i-t-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1121-ahd-1998-14-the-acit-co-cir-2-3-ahmedabad-shri-raghuvirprasad-r-agarwal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1002-ahd-1998-14-shri-raghuvirprasad-r-agarwal-ahmedabad-acit-cen-cir-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1290-ahd-2000-14-the-ito-ward-6-2-ahmedabad-m-s-kala-constructions-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1187-ahd-1999-14-the-dcit-cerl-circle-1-2-ahmedabad-m-s-gujarat-proteins-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-407-ahd-2005-14-the-ito-ward-9-3-ahmedabad-m-s-nautam-nurshing-home-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-871-ahd-2005-14-apollo-earthmovers-limited-ahmedabad-the-acit-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-395-ahd-2000-14-m-s-beh-becker-cembtt-germany-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-415-ahd-1999-14-the-acit-sr-2-ahmedabad-shri-rameshchandra-n-parikh-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-648-ahd-2005-14-the-acit-baroda-circle-1-2-baroda-elvis-india-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1806-ahd-1999-14-the-acit-asstt-spl-r-1-ahmedabad-shri-rajesh-s-adani-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1728-ahd-2005-14-the-ito-ward-4-bharuch-m-s-akar-construction-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1228-ahd-1999-14-m-s-arun-aluminium-p-ltd-kalol-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1304-ahd-1999-14-m-s-kalyan-paper-mart-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2324-ahd-1999-14-the-specific-ventil-fabrik-bharuch-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2677-ahd-2004-14-shri-thakkar-hitendrakumar-mohanlal-ahmedabad-the-income-tax-officer-ward-4-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1981-ahd-1999-14-m-s-amin-motors-nadiad-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1699-ahd-1998-14-the-acit-cir-1-3-palanpur-shri-dadabhai-hathi-khanji-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-782-ahd-1998-14-gautam-b-desai-navsari-dcit-sr-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-ahd-2005-14-the-ito-s-k-ward-4-modasa-shri-ochchavlal-punamchand-shah-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2340-ahd-1999-14-mehmood-mansuri-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-797-ahd-2005-14-the-acit-central-circle-1-3-ahmedabad-shri-dhirubhai-m-bhandari-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-849-ahd-1999-14-m-s-perfect-euipments-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-628-del-2001-14-realest-builders-amp-services-ltd-dcit-cc-13</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-566-del-2001-14-ito-ward-20-6-d-c-dall-mills</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2088-del-2002-14-arc-india-engineers-pvt-ltd-dcit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2334-del-2003-14-ace-laboraties-ltd-acit-co-cir-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3279-del-2004-14-ito-tds-amp-survey-srm-institute-of-management-and-tech</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5191-del-2004-14-dcit-circle-14-1-padampat-gopal-krishan-ramapati-trade-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2081-del-2002-14-upahar-holding-pvt-ltd-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1684-del-2002-14-preeti-agrawal-dcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1012-del-2002-14-dcit-preeti-n-k-aggarwala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3841-del-2004-14-dcit-circle-50-1-hindustan-lever-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2117-del-2002-14-antony-khanna-merchant-amp-coullhubs-p-ltd-jcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3873-del-2004-14-ito-ward-3-bharto-devi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3340-del-2001-14-dcit-cc-14-saraswati-kunj-coop-house-building-society-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-ind-2003-14-smt-kisnidevi-sadhvani-bhopal-the-ito-wd-3-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-482-ind-1999-14-the-acit-inv-cir-1-bhopal-shri-jagdish-kumar-malpani-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-91-ind-2003-14-smt-kisnidevi-sadhvani-bhopal-the-ito-wd-3-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-332-ind-2001-14-m-s-risnal-soyabin-produc-ujjain-the-dcit-cir-1-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-393-ind-2005-14-the-ito-ward-2-1-ujjain-sh-ramavtar-agrawal-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-83-ind-2003-14-the-ito-3-2-bhopal-smt-kisnidevi-sadvani-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-376-ind-2001-14-m-s-desine-auto-system-ltd-pithampur-the-jcit-asstt-s-r-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-516-ind-2003-14-m-s-tarun-motors-amp-tractors-p-ltd-ujjain-the-dcit-cir-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-514-ind-2003-14-shri-f-dayaram-mandsaur-the-ito-mandsaur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-85-ind-2003-14-the-ito-3-2-bhopal-smt-kisnidevi-sadvani-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-203-ind-2002-14-the-ito-4-1-indore-the-indore-primear-co-opretive-bank-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-277-ind-2005-14-smt-dropadi-simhal-bhopal-the-ito-2-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2-ind-2004-14-the-ito-mandsaur-shri-dr-narayanlal-vyas-mandsaur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2066-del-2002-14-b-c-marketing-services-ltd-dcit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2546-del-2002-14-dcit-circle-14-1-priyanka-overseas-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1397-del-2004-14-kavita-saree-emporium-acit-circle-32-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2491-del-2001-14-addl-cit-ghaziabad-u-p-twiga-eiber-glass-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-166-ind-1998-14-m-s-l-a-associates-indore-the-acit-1-1-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-871-ind-1998-14-the-jcit-s-r-1-indore-the-dhar-textile-mills-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-751-ind-1997-14-m-s-silver-oak-blenders-amp-bottlers-p-ltd-indore-the-acit-cir-1-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-485-ind-2003-14-m-s-amarkantak-gardens-p-ltd-bhopal-the-ito-bhopal</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-483-ind-2003-14-m-s-enbee-finlease-ltd-bhopal-the-ito-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-136-ind-1999-14-the-dcit-asstt-s-r-bhopal-m-s-bhaskar-graphics-amp-printing-arts-p-ltd-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-603-rjt-2005-14-the-ito-ward-2-2-rajkot-manila-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-586-rjt-2005-14-the-ito-ward-2-2-rajkot-mahasweta-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-552-rjt-2005-14-the-ito-ward-2-2-rajkot-miki-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-594-rjt-2005-14-the-ito-ward-2-2-rajkot-munira-disc-family-trust-rajkot</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-559-rjt-2005-14-the-ito-ward-2-2-rajkot-madalsa-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-573-rjt-2005-14-the-ito-ward-2-2-rajkot-mukti-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-541-rjt-2005-14-the-ito-ward-2-2-rajkot-malay-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-584-rjt-2005-14-the-ito-ward-2-2-rajkot-mamta-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-616-rjt-2005-14-the-ito-ward-2-2-rajkot-unamat-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-618-rjt-2005-14-the-ito-ward-2-2-rajkot-urmi-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-619-rjt-2005-14-the-ito-ward-2-2-rajkot-uma-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-608-rjt-2005-14-the-ito-ward-2-2-rajkot-menka-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-607-rjt-2005-14-the-ito-ward-2-2-rajkot-mohita-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-561-rjt-2005-14-the-ito-ward-2-2-rajkot-mina-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-574-rjt-2005-14-the-ito-ward-2-2-rajkot-mrudul-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-539-rjt-2005-14-the-ito-ward-2-2-rajkot-mahanal-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-550-rjt-2005-14-the-ito-ward-2-2-rajkot-mahananda-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-581-rjt-2005-14-the-ito-ward-2-2-rajkot-malav-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-602-rjt-2005-14-the-ito-ward-2-2-rajkot-molina-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-947-ind-1997-14-the-acit-cir-1-1-indore-m-s-agritech-p-ltd-indore</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shatrusailya-digvijaysingh-jadeja-commissioner-of-income-tax-rajkot-4403-4410-of-2003</loc>
               <lastmod>2025-09-18T06:47:01.982Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-and-deputy-commissioner-of-income-tax-special-range-1-dehradun-sedco-forex-international-drilling-inc-as-agent-of-mr-w-nolan-45-of-2002</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-and-deputy-commissioner-of-income-tax-special-range-1-dehradun-sedco-forex-international-drilling-inc-as-agent-of-mr-a-e-wise-42-of-2002</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1380-ahd-1999-14-the-dcit-circle-1-1-ahmedabad-shri-navneet-m-shah-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-999-ahd-2000-14-the-j-c-i-t-asstt-sr-7-ahmedabad-shri-rajratna-metal-industries-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-364-ahd-1999-14-the-acit-spl-r-9-ahmedabad-m-s-viral-laminates-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1807-ahd-1999-14-the-acit-asstt-spl-r-1-ahmedabad-m-s-deejay-chemicals-ind-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1266-ahd-2000-14-m-s-mysore-ammonia-supply-corporations-baroda-the-i-t-o-add-wd-1-2-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-510-ahd-1999-14-the-acit-spl-r-1-ahmedabad-m-s-asian-tubes-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-528-ahd-2000-14-the-j-c-i-t-asstt-s-r-9-ahmedabad-m-s-eagle-pack-plast-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2382-ahd-2000-14-the-addl-cit-sr-8-ahmedabad-m-s-nirma-credit-amp-capital-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-ahd-2005-14-shri-chandulal-n-patel-valsad-the-income-tax-officer-ward-1-valsad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3729-ahd-1997-14-m-s-s-b-patel-builders-p-ltd-baroda-the-dycit-a-sr-1-baroda</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-ahd-2000-14-the-dcit-c0-circle-7-3-ahmedabad-m-s-gaytri-intermediates-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1504-ahd-2000-14-m-s-kalupur-commercial-co-op-bank-ltd-ahmedabad-the-a-c-i-t-cir-8-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2385-ahd-2000-14-the-addl-cit-sr-8-ahmedabad-m-s-nirma-indus-ltd-formly-nirma-chemical-works-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2423-ahd-2000-14-m-s-shangar-ahmedabad-the-dy-cit-asstt-a-r-sr-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1709-ahd-2000-14-the-acit-cir-8-4-ahmedabad-m-s-the-kalupur-comm-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-877-ahd-2001-14-m-s-kankeshwar-weaving-works-surat-the-dycit-cir-2-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1841-ahd-2005-14-the-ito-s-k-ward-2-himatnagar-the-sarvodaya-sahakari-bank-ltd-himatnagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-339-ahd-1998-14-associated-trasrail-structure-ltd-baroda-dcit-a-sr-i-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1668-ahd-1999-14-the-ito-ward-1-anand-m-s-swaminarayan-transport-co-anand</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1891-ahd-1998-14-m-s-elecon-engg-co-ltd-vidhiyanagar-the-a-c-i-t-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2239-ahd-1998-14-the-dcit-a-spl-1-ahmedabad-m-s-anar-chemicals-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1982-ahd-1998-14-the-dcit-a-sr-1-ahmedabad-m-s-concard-pharmacauticals-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-796-ahd-1999-14-m-s-fag-precision-bearing-ltd-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1051-ahd-1999-14-the-dcit-cerl-circle-2-2-ahmedabad-m-s-torrent-pharma-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1661-ahd-1999-14-the-dcit-central-circle-3-baroda-m-s-brijlaxmi-leasing-amp-finance-p-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-379-ind-1999-14-the-ito-ward-3-bhopal-m-s-jain-co-bhopal</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-ind-1999-14-m-s-jain-co-bhopal-the-ito-wd-3-bhopal</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-ind-2004-14-m-s-destiny-investment-p-ltd-indore-the-ito-wd-1-2-indore</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-ind-2003-14-smt-kisnidevi-sadhvani-bhopal-the-ito-wd-3-bhopal</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-417-ind-2002-14-the-acit-1-1-indore-m-s-vertex-invest-p-ltd-indore</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-603-ind-1999-14-the-jcit-a-s-r-1-indore-m-s-vertex-investment-indore</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-ind-2003-14-the-ito-3-2-bhopal-smt-kisnidevi-sadvani-bhopal</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-ind-2005-14-the-ito-ward-2-1-ujjain-sh-ramavtar-agrawal-ujjain</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-ind-2005-14-shri-basant-dawani-indore-the-ito-4-1-indore</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-896-ind-2004-14-m-a-shri-seazing-ind-ujjain-the-ito-wd-1-1-ujjain</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-ind-1999-14-the-jcit-asstt-s-r-bhopal-m-s-kakda-steels-p-ltd-bhopal</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-ind-1999-14-the-addl-cit-ujjain-shri-m-k-mahobia-e-e-new-delhi</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-809-ind-1997-14-m-s-sanmati-food-products-p-ltd-indore-the-dcit-asstt-spl-rg-1-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-ind-1999-14-m-s-badrish-paper-amp-spl-board-mills-p-ltd-bhopal-the-jcit-asstt-s-r-bhopal</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-ind-1999-14-the-dcit-asstt-s-r-bhopal-m-s-eastern-air-products-p-ltd-bhopal</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-ind-2004-14-m-s-dayal-corp-indore-the-ito-5-indore</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-410-ind-1999-14-the-dcit-asstt-s-r-bhopal-m-s-electro-mechanicals-bhopal</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-478-ind-2003-14-m-s-enbee-resort-ltd-bhopal-the-ito-bhopal</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-480-ind-2003-14-m-s-enbee-ind-ltd-bhopal-the-ito-bhopal</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-481-ind-2003-14-m-s-enbeetechnology-p-ltd-bhopal-the-ito-bhopal</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-720-ind-1999-14-the-jcit-a-s-r-bhopal-m-s-electro-mechanicals-bhopal</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-rjt-2005-14-the-ito-ward-2-2-rajkot-mehul-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-549-rjt-2005-14-the-ito-ward-2-2-rajkot-marich-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-562-rjt-2005-14-the-ito-ward-2-2-rajkot-minal-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-564-rjt-2005-14-the-ito-ward-2-2-rajkot-mukta-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-rjt-2005-14-the-ito-ward-2-2-rajkot-mala-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-585-rjt-2005-14-the-ito-ward-2-2-rajkot-mayurika-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-600-rjt-2005-14-the-ito-ward-2-2-rajkot-madhubala-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-rjt-2005-14-the-ito-ward-2-2-rajkot-madri-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-597-rjt-2005-14-the-ito-ward-2-2-rajkot-madhumalini-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-rjt-2005-14-the-ito-ward-2-2-rajkot-mansa-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-548-rjt-2005-14-the-ito-ward-2-2-rajkot-mukund-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-rjt-2005-14-the-ito-ward-2-2-rajkot-mansvi-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-551-rjt-2005-14-the-ito-ward-2-2-rajkot-maya-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-604-rjt-2005-14-the-ito-ward-2-2-rajkot-manvata-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-611-rjt-2005-14-the-ito-ward-2-2-rajkot-urvish-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-rjt-2005-14-the-ito-ward-2-2-rajkot-urmila-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2372-ahd-2000-14-the-addl-cit-sr-8-ahmedabad-m-s-videocon-leasing-amp-industrial-finance-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1322-ahd-2004-14-alembic-limited-baroda-the-dy-cit-circle-1-baroda</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2087-ahd-1998-14-the-dcit-a-sr-2-baroda-m-s-indu-nissan-orgo-chemicals-ind-ltd-baroda</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1476-ahd-2000-14-the-dcit-co-cir-7-1-ahmedabad-m-s-amani-trading-amp-exports-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1285-ahd-1998-14-shri-sushilkumar-k-jalan-ahmedabad-the-acit-cir-2-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3491-ahd-1997-14-the-acit-inv-circle-1-baroda-m-s-demeye-adorns-ltd-baroda</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-454-ahd-2000-14-m-s-shree-mukesh-trading-co-kheda-the-i-t-o-nadiad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3338-ahd-1993-14-vikram-plastics-income-tax-department</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-ahd-2000-14-the-acit-asstt-s-r-9-ahmedabad-m-s-vadilal-gases-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2761-ahd-2000-14-the-dcit-cent-circle-2-baroda-shri-chandulal-a-thakkar-baroda</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1128-ahd-1999-14-the-ito-t-d-s-section-valsad-m-s-accu-dresses-valsad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1537-ahd-1999-14-m-s-gujarat-electricity-board-baroda-dy-cit-asstt-sp-r-2-baroda</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2436-ahd-2000-14-the-jt-cit-sr-1-ahmedabad-m-s-amola-dicalite-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1540-ahd-1999-14-m-s-gujarat-electricity-board-baroda-thedy-c-i-t-asstt-baroda</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1722-ahd-2005-14-siddharth-shivam-amp-co-dist-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-821-ahd-1999-14-m-s-ambica-enterpries-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2211-ahd-1999-14-m-s-mansi-builders-p-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2389-ahd-2000-14-the-addl-cit-sr-8-ahmedabad-m-s-nirma-management-services-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1538-ahd-1999-14-m-s-gujarat-electricity-board-baroda-dy-cit-asstt-sp-r-2-baroda</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2760-ahd-2000-14-the-dcit-cent-circle-2-baroda-shri-chandulal-a-thakkar-baroda</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-941-ahd-1999-14-the-acit-sr-8-ahmedabad-m-s-guj-chem-distilers-india-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-654-ahd-2001-14-m-s-jhaveri-holding-p-ltd-baroda-the-dycit-com-cir-1-4-baroda</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1111-ahd-2005-14-shripad-concem-pvt-ltd-surat-the-acit-circle-4-surat</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-857-ahd-2000-14-the-j-c-i-t-asstt-sr-2-baroda-m-s-international-corporations-dharmaj</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1419-ahd-1999-14-m-s-jayant-papers-mills-ltd-surat-the-d-c-i-t-surat</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1498-ahd-2005-14-m-s-m-c-patel-amp-co-petlad-the-acit-circle-3-baroda</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1418-ahd-1999-14-m-s-jayant-papers-mills-ltd-surat-the-d-c-i-t-surat</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2997-ahd-1992-14-ishvar-arts-income-tax-department</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1760-ahd-1999-14-the-acit-circle-6-2-ahmedabad-shri-n-h-tolani-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3339-ahd-1993-14-income-tax-department-ishvar-arts</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1998-ahd-2000-14-the-ito-ward-2-3-ahmedabad-m-s-p-ramesh-and-sons-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3298-ahd-1992-14-income-tax-department-ishvar-arts</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2440-ahd-1998-14-m-s-patel-desai-builders-amp-construction-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-16-ahd-1998-14-m-s-joy-silk-mills-surat-acit-co-circle-2-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-873-ahd-2005-14-shri-yogesh-shantilal-shah-godhra-the-acit-cent-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-505-ahd-2000-14-m-s-anay-developers-p-ltd-baroda-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2079-ahd-1999-14-shri-mohd-khursid-alm-n-khan-surat-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2193-ahd-1999-14-m-s-dada-silk-mills-surat-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1022-ahd-2001-14-m-s-parkash-silk-mills-ltd-surat-the-dcit-co-cir-3-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2693-ahd-2000-14-m-s-sanjay-indus-chhatral-the-dcit-cir-2-sr-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2406-ahd-1999-14-the-asstt-c-i-t-circle-8-4-ahmedabad-m-s-nutan-nagrik-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1396-ahd-1999-14-the-dcit-circle-3-1-ahmedabad-m-s-cosmonaut-chemicals-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1912-ahd-1998-14-m-s-paras-pharmacauticals-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1425-ahd-2000-14-the-dcit-circle-2-1-mehsana-m-s-the-mehsana-dist-co-op-bank-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2303-ahd-1999-14-m-s-sujeet-corporations-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1708-ahd-2005-14-the-ito-s-k-ward-2-himatnagar-the-meghraj-nagrik-sahaakri-bank-ltd-dist-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1704-ahd-2005-14-the-ito-s-k-ward-2-himatnagar-the-bayad-nagrik-sahaakri-bank-ltd-dist-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1719-ahd-2005-14-the-ito-patan-ward-4-mehsana-the-becharaji-nagrik-sahakari-bank-ltd-becharaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1616-ahd-2005-14-shri-venkateshwar-filamanets-pvt-ltd-surat-the-income-tax-officer-ward-4-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1718-ahd-2005-14-the-ito-patan-ward-4-mehsana-the-becharaji-nagrik-sahakari-bank-ltd-becharaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1717-ahd-2005-14-the-ito-patan-ward-4-mehsana-the-becharaji-nagrik-sahakari-bank-ltd-becharaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-717-ahd-1998-14-gautambhai-shantilal-adant-ahmedabad-dcit-sr-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2177-ahd-1999-14-the-acit-asstt-spl-r-8-ahmedabad-m-s-nirma-credit-amp-capital-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1292-ahd-2004-14-m-s-bio-pharma-baroda-the-income-tax-officer-ward-2-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-678-ahd-1999-14-m-s-milan-export-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2307-ahd-1998-14-the-dcit-a-ran-2-baroda-m-s-ramesh-ind-halol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2306-ahd-1998-14-the-dcit-a-range-2-baroda-m-s-ramesh-ind-halol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1262-ahd-1999-14-the-acit-asstt-sr-3-baroda-m-s-videocon-narmada-electronic-ltd-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1997-ahd-2000-14-the-jt-cit-sr-8-ahmedabad-prabhudas-kishordas-tobaco-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-948-ahd-2005-14-shri-kiritbhai-r-patel-anand-the-income-tax-officer-ward-2-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1451-ahd-2005-14-m-s-deepak-cement-pipe-products-ahmedabad-the-income-tax-officer-vapi-ward-1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-82-ahd-1999-14-the-torrent-exports-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1602-ahd-2005-14-shri-gordhandas-balchand-magnani-godhra-the-income-tax-officer-ward-1-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-938-ahd-2005-14-m-s-pacific-plastics-ahmedabad-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1171-ahd-2005-14-m-s-snesh-resorts-pvt-ltd-anand-the-acit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-880-ahd-2005-14-m-s-durga-polyflex-industries-ahmedabad-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-967-ahd-2005-14-shri-chandrakant-s-patel-anand-the-income-tax-officer-ward-2-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1452-ahd-2005-14-m-s-deepak-cement-pipe-products-ahmedabad-the-income-tax-officer-vapi-ward-1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1561-del-2002-14-harit-constution-pvt-ltd-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1853-del-2001-14-jcit-special-range-19-swati-housing-construction-inc</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2082-del-2002-14-sidh-properties-pvt-ltd-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1435-del-2005-14-brumario-leather-co-pvt-ltd-ito-ward-3-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-627-del-2001-14-realest-builders-amp-services-ltd-dcit-cc-13</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3887-del-2004-14-ito-ward-22-4-videon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2107-del-2002-14-umesh-sehgal-dcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2552-del-2002-14-dcit-circle-10-1-dolphin-international</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2574-del-2002-14-nabha-investment-ltd-jcit-spl-range-7</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4057-del-2003-14-mahila-umang-committe-ito-ward-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4222-del-2001-14-dee-pee-security-printers-i-ltd-acit-non-resident-circle</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1283-del-2005-14-acit-circle-32-1-ashok-nagrath</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1757-ahd-2005-14-shri-dhaval-p-sukhadia-ahmedabad-the-acit-range-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-111-ahd-2005-14-shri-chandulal-n-patel-valsad-the-income-tax-officer-ward-1-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1548-ahd-1999-14-the-official-liquidator-of-poly-steel-india-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2231-ahd-2002-14-shri-shitalben-champakalal-gandhi-sabarkantha-the-ito-wd-1-1-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2070-ahd-1999-14-m-s-magotterx-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2209-ahd-1998-14-the-dcit-a-sr-8-ahmedabad-m-s-nirma-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1687-ahd-2005-14-madhuben-nanubhai-patel-surat-the-income-tax-officer-ward-3-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-491-ahd-1999-14-the-acit-spl-r-1-ahmedabad-m-s-arat-electro-chemicals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1799-ahd-2003-14-the-deputy-director-of-i-t-exc-div-ahmedabad-stock-exchange</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1912-ahd-1996-14-shri-deepakkumar-ramgopal-surat-income-tax-department</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1944-ahd-1999-14-the-acit-asstt-spl-r-1-baroda-m-s-amod-industries-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1903-ahd-1999-14-m-s-sabarmati-co-opbank-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-585-ahd-2000-14-the-acit-asstt-s-r-8-ahmedabad-m-s-heavy-metal-amp-tubes-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1455-ahd-1990-14-m-s-coronation-flour-mills-ahmedabad-the-acit-cen-circle-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2384-ahd-1999-14-shri-jagdamba-textiles-p-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1620-ahd-1999-14-m-s-ahmedabad-steel-craft-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1342-ahd-2000-14-the-j-c-i-t-gandhinagar-spl-range-ahmedabad-m-s-kalpatru-power-transmissions-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2327-ahd-1998-14-the-ito-ward-3-3-ahmedabad-shri-pinal-kuamr-n-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-869-ahd-1999-14-the-acit-sr-8-ahmedabad-m-s-inductotherm-india-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-31-ahd-2000-14-the-acit-gnr-spl-range-ahmedabad-m-s-diomond-crucible-cop-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3791-ahd-2002-14-m-s-alembic-ltd-formely-known-as-alembic-chemicals-co-ltd-baroda-the-dycit-cir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2711-ahd-2000-14-the-acit-circle-8-4-ahmedabad-the-vijay-co-op-bank-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1839-ahd-2005-14-the-ito-s-k-ward-2-himatnagar-the-sathamba-peoples-bank-ltd-dist-sabarkantha</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1627-ahd-2005-14-the-acit-mehsan-circle-mehsana-mahesh-tea-processors-amp-packers-ltd-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1464-ahd-2005-14-m-s-mayur-medical-agency-gandhinagar-the-income-tax-officer-ward-3-gandhinagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1617-ahd-2005-14-shri-venkateshwar-filamanets-pvt-ltd-surat-the-income-tax-officer-ward-4-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1805-ahd-1999-14-the-acit-asstt-spl-r-1-ahmedabad-shri-gautam-s-adani-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1503-ahd-2005-14-m-s-m-b-sons-ahmedabad-the-income-tax-officer-ward-2-anand</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1597-ahd-2000-14-the-the-gozaria-nagrik-shahkari-bank-ltd-gozaria-the-d-c-i-t-gandhinagar-circle-2-1-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-638-ahd-1999-14-the-dcit-central-circle-1-2-ahmedabad-m-s-milan-exports-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1590-ahd-2005-14-m-s-new-york-travels-nadiad-the-income-tax-officer-ward-4-nadiad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1905-ahd-2000-14-the-j-c-i-t-spl-range-7-ahmedabad-m-s-symphony-comfort-system-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-ahd-2001-14-m-s-zoom-fabrics-p-ltd-surat-the-dcit-co-cir-3-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2427-del-2001-14-virender-gupta-dcit-circle-15-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3113-del-2001-14-addl-cit-spl-range-2-general-talkies-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2132-del-2002-14-ito-harit-constructions-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1294-del-2005-14-acit-circle-47-1-vipul-sant</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4508-del-2004-14-pradeep-khana-ito-ward-27-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3721-del-2001-14-dcit-circle-8-1-silver-oak-laboratories-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4221-del-2001-14-addl-cit-special-range-4-k-c-fibers-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2092-del-2002-14-asstt-cit-bhel</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-623-del-2001-14-nanak-dairy-plant-jcit-special-range-29</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4190-del-2001-14-mentha-amp-allied-products-ltd-dcit-range-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2873-del-2003-14-sanjay-gupta-acit-circle-20-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2540-del-2002-14-dcit-circle-14-1-priyanka-overseas-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-del-2002-14-dcit-co-18-1-uparjan-trading-p-ltld</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4056-del-2003-14-kumaun-karigar-committee-ito-ward-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5738-del-2004-14-samridhi-securities-ltd-ito-ward-7-2</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-380-ind-1999-14-m-s-jain-co-bhopal-the-ito-wd-3-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-135-ind-1999-14-the-dcit-asstt-s-r-bhopal-m-s-writers-amp-pub-ltd-bhopal</loc>
               <lastmod>2024-10-09T16:04:04.513Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-962-ind-1998-14-the-jcit-asstt-s-r-2-indore-m-s-design-auto-systems-ltd-pithampur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-44-ind-2002-14-the-ito-3-2-indore-shri-dheeraj-pinto-l-h-late-smt-jyosmin-pinto-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-241-ind-2004-14-m-s-destiny-investment-p-ltd-indore-the-ito-wd-1-2-indore</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-350-ind-2001-14-shri-totaram-kamdaar-bhopal-the-ito-wd-2-bhopal</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-45-ind-2002-14-the-ito-3-2-indore-shri-dheeraj-pinto-l-h-late-smt-jyosmin-pinto-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-555-ind-2005-14-the-acit-ratlam-ms-kashyap-printers-p-ltd-mumbai</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-613-ind-2004-14-shri-manmitsingh-khanuja-indore-the-ito-5-2-indore</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-612-ind-2004-14-shri-manmitsingh-khanuja-indore-the-ito-5-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-822-ind-2003-14-smt-chandra-chorasia-bhanpura-the-ito-mandsaur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-ind-1999-14-m-s-eastern-air-products-p-ltd-bhopal-the-dcit-asstt-s-r-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-259-ind-2000-14-shri-dr-leeladhar-paliwal-indore-the-ito-wd-1-5-indore</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-ind-2004-14-the-ito-5-1-indore-m-s-dayal-corp-indore</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-510-ind-1999-14-shri-praveen-kumar-bagdia-ujjain-the-acit-inv-cir-ujjain</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-ind-1999-14-m-s-electro-mechanicals-bhopal-the-jcit-asstt-bhopal</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-ind-2001-14-m-s-nilam-udhog-indore-the-ito-wd-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-547-rjt-2005-14-the-ito-ward-2-2-rajkot-matang-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-532-rjt-2005-14-the-ito-ward-2-2-rajkot-mandanil-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-593-rjt-2005-14-the-ito-ward-2-2-rajkot-mena-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-560-rjt-2005-14-the-ito-ward-2-2-rajkot-mithi-disc-family-trust-rajkot</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-580-rjt-2005-14-the-ito-ward-2-2-rajkot-martin-disc-family-trust-rajkot</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-533-rjt-2005-14-the-ito-ward-2-2-rajkot-mukesh-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-577-rjt-2005-14-the-ito-ward-2-2-rajkot-manor-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-579-rjt-2005-14-the-ito-ward-2-2-rajkot-mitesh-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-589-rjt-2005-14-the-ito-ward-2-2-rajkot-mandarika-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-556-rjt-2005-14-the-ito-ward-2-2-rajkot-madhuri-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-531-rjt-2005-14-the-ito-ward-2-2-rajkot-madhuj-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-538-rjt-2005-14-the-ito-ward-2-2-rajkot-madhuram-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-575-rjt-2005-14-the-ito-ward-2-2-rajkot-maitrik-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-572-rjt-2005-14-the-ito-ward-2-2-rajkot-munir-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-587-rjt-2005-14-the-ito-ward-2-2-rajkot-malli-disc-family-trust-rajkot</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-598-rjt-2005-14-the-ito-ward-2-2-rajkot-mastani-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-rjt-2005-14-the-ito-ward-2-2-rajkot-megha-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-609-rjt-2005-14-the-ito-ward-2-2-rajkot-mintu-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-605-rjt-2005-14-the-ito-ward-2-2-rajkot-malvika-disc-family-trust-rajkot</loc>
               <lastmod>2024-10-09T16:07:32.848Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-155-ahd-1999-14-m-s-memon-opthalmic-ind-baroda-the-d-c-i-t-baroda</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-774-ahd-2000-14-the-acit-circle-8-4-ahmedabad-m-s-the-vijay-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-777-ahd-2000-14-the-j-c-i-t-asstt-s-r-2-ahmedabad-m-s-madhur-industries-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1552-ahd-2000-14-the-dcit-cir-1-1-ahmedabad-shri-jaswantlal-m-soni-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2014-ahd-1999-14-the-acit-asstt-spl-r-1-surat-m-s-rayban-investment-surat</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-453-ahd-2000-14-shri-ashok-bhavarlal-kothari-balotra-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-561-ahd-2000-14-the-shilp-enterprise-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-635-ahd-2000-14-the-acit-co-circle-1-3-baroda-m-s-shilp-enterprise-baroda</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4695-ahd-1992-14-vikram-plastics-income-tax-department</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1934-ahd-1998-14-m-s-vipul-exports-suart-the-a-c-i-t-surat</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2340-ahd-1998-14-the-acit-circle-6-2-ahmedabad-m-s-purvi-constractions-co-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1748-ahd-2005-14-the-acit-circle-10-ahmedabad-m-s-maharshi-international-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1879-ahd-1998-14-the-dcit-a-sr-2-ahmedabad-shri-nareshmal-g-jain-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-400-ahd-2000-14-shri-raghuprasad-r-agrawal-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-ahd-1999-14-m-s-torrent-drugs-amp-chemicals-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1886-ahd-1999-14-the-dcit-central-circle-7-1-ahmedabad-m-s-b-nanji-enterprise-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1362-ahd-1999-14-the-dcit-inv-7-1-ahmedabad-m-s-b-nanji-enterprise-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1714-ahd-2005-14-the-ito-ward-2-1-baroda-lmp-housing-amp-developers-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1291-ahd-2000-14-the-ito-ward-6-2-ahmedabad-m-s-kala-constuructions-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-507-ahd-2000-14-m-s-international-corporations-dharmaj-the-jcit-asst-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-61-ahd-2000-14-m-s-jagdish-diesel-p-ltd-baroda-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1078-ahd-1999-14-the-m-t-patel-amp-sons-anand-the-i-t-o-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-544-ahd-1999-14-the-acit-spl-r-5-ahmedabad-m-s-textile-bearing-co-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2236-ahd-1999-14-the-acit-asstt-sr-1-baroda-m-s-bell-ceamics-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1893-ahd-1999-14-the-ito-cos-ward-7-2-ahmedabad-m-s-jashdeep-markting-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-645-ahd-2005-14-m-s-kalpana-publicity-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2881-ahd-2004-14-sanabil-food-products-dist-surat-the-income-tax-officer-ward-6-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-46-ahd-2000-14-m-s-new-coaltar-chemicals-mfg-co-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2109-ahd-1999-14-m-s-gujarat-state-police-housing-corporations-ltd-ahmedabad-the-i-t-o-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-934-ahd-1999-14-the-vashupujiya-cons-service-p-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-334-ahd-1999-14-smt-pallavi-mukesh-darji-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2235-ahd-1998-14-the-ito-ward-7-3-ahmedabad-m-s-tarachand-expotrs-india-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-130-ahd-1999-14-shri-tusharbhai-h-ghelani-suart-the-a-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-195-ahd-1999-14-shri-ghanshyambhai-d-kakadia-suart-the-a-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-54-ahd-1999-14-the-acit-spl-r-1-suart-m-s-chemisynth-vapi-pvt-ltd-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1829-ahd-2000-14-the-ito-co-ward-7-2-ahmedabad-m-s-lalbhai-finance-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-167-ahd-1999-14-the-dcit-cerl-circle-1-3-ahmedabad-m-s-prakash-calender-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2577-ahd-2004-14-the-ito-ward-5-1-baroda-m-s-sanket-steel-traders-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1901-ahd-2000-14-m-s-anay-developers-p-ltd-baroda-the-d-c-i-tcencir-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2194-ahd-1999-14-m-s-dada-associates-surat-the-a-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1672-ahd-2005-14-m-s-morgan-fincons-pvt-ltd-baroda-the-income-tax-officer-ward-4-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1325-ahd-2005-14-the-acit-circle-1-1-baroda-guajrat-flavours-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1734-ahd-2005-14-torrent-power-aec-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1414-ahd-2000-14-shri-ashok-manilal-thakkar-ahmedabad-the-a-c-i-t-cir-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1705-ahd-2005-14-the-ito-s-k-ward-2-himatnagar-the-bayad-nagrik-sahaakri-bank-ltd-dist-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1702-ahd-2005-14-the-ito-s-k-ward-2-himatnagar-the-himatnagar-nagrik-sahaakri-bank-ltd-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3709-ahd-2004-14-m-s-sunshine-plastics-india-daman-the-income-tax-officer-vapi-ward-4-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1409-ahd-2005-14-the-ito-patan-ward-3-mehsana-sona-co-op-hsg-so-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-kolithad-juth-seva-sahkari-mandli-ltd-279-1993</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-hintex-mills-129-1994</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-express-hotel-p-ltd-47-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/george-williamson-assam-ltd-commissioner-of-income-tax-guwahati-6694-6698-of-2004</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-shree-jalaram-lottery-agency-anr-the-state-of-sikkim-others-23-2005</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/haryana-warehousing-corporation-deputy-commissioner-of-income-tax-special-range-panchkula-258</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-93-ind-2003-14-smt-kisnidevi-sadhvani-bhopal-the-ito-wd-3-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-844-ind-2003-14-the-ito-mandsaur-smt-chandra-chordiya-w-o-shri-rajesh-chordiya-bhanpura</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-296-ind-1999-14-m-s-electro-mechanicals-bhopal-the-jcit-asstt-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-563-rjt-2005-14-the-ito-ward-2-2-rajkot-mukul-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-612-rjt-2005-14-the-ito-ward-2-2-rajkot-utpal-disc-family-trust-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-317-ahd-1999-14-the-acit-spl-r-8-ahmedabad-m-s-gujarat-rural-housing-fianance-copr-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1505-ahd-2000-14-m-s-kalupur-commercial-co-op-bank-ltd-ahmedabad-the-a-c-i-t-cir-8-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2387-ahd-2000-14-the-addl-cit-sr-8-ahmedabad-m-s-nirma-indus-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2340-ahd-2000-14-the-jt-cit-sr-i-ahmedabad-m-s-anil-dychem-inds-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1616-ahd-2001-14-the-dcit-circle-2-1-surat-shri-kokilaben-b-shah-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2519-ahd-2000-14-the-addl-cit-sr-8-ahmedabad-smt-santaben-k-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2520-ahd-2000-14-the-addl-cit-sr-8-ahmedabad-shri-hiren-k-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3103-ahd-1992-14-panorama-plastics-income-tax-department</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3351-ahd-1993-14-income-tax-department-panorama-plastics</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2623-ahd-1996-14-income-tax-department-m-s-mardia-copper-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-452-ahd-2000-14-shri-ashok-bhavarlal-kothari-baroda-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1178-ahd-2000-14-m-s-yamuna-coanstructions-co-baroda-the-d-c-i-t-co-cir-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1637-ahd-2005-14-mafatlal-mahendra-m-kapadia-huf-surat-the-income-tax-oficer-ward-5-3-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1306-ahd-2005-14-the-acit-ahmedabad-circle-1-ahmedabad-bharat-bobbins-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.513Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2176-ahd-1999-14-the-acit-asstt-spl-r-8-ahmedabad-m-s-nirma-credit-amp-capital-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.513Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-ahd-2000-14-the-vidhya-decoraters-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.513Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2303-ahd-1998-14-the-dcit-a-range-2-baroda-m-s-ramesh-ind-halol</loc>
               <lastmod>2024-10-09T16:04:04.513Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1073-ahd-2001-14-shri-patel-vallabhbhai-naranbhai-surat-the-ito-wd-2-9-surat</loc>
               <lastmod>2024-10-09T16:04:04.513Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1612-ahd-2005-14-suryodaya-market-creators-pvt-ltd-baroda-the-income-tax-officer-ward-4-3-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-679-ahd-1999-14-shri-ramprakash-l-kabra-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:04:04.513Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1295-del-2005-14-acit-circle-47-1-vipul-sant</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4224-del-2001-14-dcit-circle-11-1-insilco-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1218-del-2001-14-ito-coy-ward-1-2-deepali-chit-fund-p-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2548-del-2002-14-dcit-circle-13-1-national-building-construction-corporation-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2539-del-2002-14-dcit-circle-14-1-power-grid-corporation-of-india-ltd</loc>
               <lastmod>2024-10-09T16:04:04.513Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2349-del-2001-14-u-p-twiga-fiber-glass-ltd-dcit-special-range-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3277-del-2001-14-jcit-asstt-spl-range-menthal-allied-productss-ltd</loc>
               <lastmod>2024-10-09T16:04:04.513Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-ind-1999-14-m-s-balaji-ind-burhanpur-the-dcit-asstt-s-r-2-in</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-311-ind-1999-14-m-s-dhar-industries-ltd-indore-the-dcit-inv-cir-1-indore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2226-ahd-1999-14-the-acit-asstt-spl-r-5-ahmedabad-m-s-deepak-oil-mills-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-ahd-2000-14-smt-rekha-jaykishore-chaturvedi-baroda-the-d-c-i-t-baroda</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1324-ahd-2000-14-m-s-p-c-s-agencies-baroda-the-d-c-i-tcir-2-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2216-ahd-1999-14-the-acit-sr-3-ahmedabad-shri-madhavdas-manilal-amp-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1269-ahd-2000-14-m-s-unnati-pumps-p-ltd-ahmedabad-the-d-c-i-t-asstt-s-r-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1761-ahd-2005-14-the-ito-ward-4-2-ahmedabad-keti-chem-india-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2369-ahd-2000-14-m-s-globel-securities-ltd-ahmedabad-the-asst-cit-cent-cir-1-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1220-ahd-2005-14-navyug-vidyabhavan-trust-surat-the-addl-cit-range-3-surat</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1239-ahd-2000-14-m-s-gujarat-kolsi-waste-co-ahmedabad-the-d-c-i-t-cir-3-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2525-ahd-2000-14-m-s-rinki-hydrocarbons-ltd-baroda-the-dcit-cent-cir-1-baroda</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1089-ahd-2000-14-m-s-thakkar-brothers-minerals-pvt-ltd-ahmedabad-the-a-c-i-t-co-cir-7-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1549-ahd-1999-14-the-official-liquidator-of-poly-steel-india-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2236-ahd-1998-14-the-dcit-a-spl-9-ahmedabad-m-s-vadilal-dairy-international-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-26-ahd-1999-14-miss-deepali-a-patel-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-492-ahd-1999-14-the-acit-spl-r-1-ahmedabad-m-s-arat-electro-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3347-ahd-1997-14-m-s-gujarat-aluminium-extrusions-p-ltd-baroda-the-dy-cit-asstt-sr-1-baroda</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3650-ahd-2004-14-m-s-gujarat-steel-industries-ahmedabad-the-income-tax-officer-ward-3-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1901-ahd-1990-14-the-acit-cen-circle-2-ahmedabad-the-coronation-flour-mills-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-468-ahd-1999-14-m-s-gujarat-state-fiancial-corp-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-584-ahd-2000-14-the-j-c-i-t-asstt-s-r-8-ahmedabad-m-s-heavy-metal-amp-tables-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-730-ahd-2003-14-the-ito-tds-osd-3-ahmedabad-bharat-sanchar-nigam-limited-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-359-ahd-1999-14-the-acit-spl-r-9-ahmedabad-m-s-the-hattisingh-mfgg-co-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-704-ahd-2002-14-the-acit-circle-8-ahmedabad-m-s-sterling-abrasives-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2409-ahd-2000-14-the-vijay-co-op-bank-ahmedabad-the-asstt-cit-cir-8-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-43-ahd-1999-14-the-acit-spl-r-9-ahmedabad-m-s-sherlip-abrasives-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4191-ahd-2003-14-alembic-ltd-vadodara-the-dy-cit-baroda-cir-1-vadodara</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1323-ahd-2004-14-alembic-limited-baroda-the-dy-cit-circle-1-baroda</loc>
               <lastmod>2024-10-09T16:00:32.866Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-rajkot-shatrusailya-digvijaysingh-jadeja-4411-of-2003</loc>
               <lastmod>2025-09-18T06:47:01.982Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-nijrang-specific-family-trust-83-1994</loc>
               <lastmod>2025-09-18T06:55:26.389Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-and-assistant-commissioner-of-income-tax-special-range-dehradun-sedco-forex-international-drilling-inc-as-agent-of-mr-a-e-wise-58</loc>
               <lastmod>2025-09-18T06:59:00.399Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/halliburton-offshore-services-inc-as-agent-of-mr-b-j-bird-the-commissioner-of-income-tax-dehradun-124-2004</loc>
               <lastmod>2025-12-25T09:20:18.206Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-drilling-co-as-agent-of-mr-emaneul-schembri-the-commissioner-of-income-tax-dehradun-138-2004</loc>
               <lastmod>2025-12-25T09:20:16.822Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-drilling-co-as-agent-of-mr-fritz-verlinden-the-commissioner-of-income-tax-dehradun-137-2004</loc>
               <lastmod>2025-12-25T09:20:18.227Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-venkateshwar-rao-the-deputy-commissioner-of-income-tax-circle-9-1-hyderabad-18074</loc>
               <lastmod>2025-12-25T09:15:15.734Z</lastmod>
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