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               <loc>https://counselvise.com/direct-tax/judgements/ita-611-ahd-2000-14-the-nayan-enterprise-ahmedabad-the-i-t-o-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-660-ahd-2005-14-arex-industries-ltd-mehsana-the-acit-circle-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2915-ahd-1997-14-m-s-madhur-food-products-ltd-ahmedabad-the-dy-cit-asstt-sr-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-651-ahd-1998-14-ack-investment-p-ltd-baroda-acit-cent-cir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-977-ahd-2000-14-shri-parag-p-vaishanv-ahmedabad-the-a-c-i-t-cir-2-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-565-ahd-2001-14-the-addl-cit-sr-8-ahmedabad-m-s-guj-agro-indus-corpn-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-996-ahd-2005-14-shri-ketan-b-thakkar-huf-ahmedabad-the-income-tax-officer-ward-10-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-999-ahd-2005-14-shri-ketan-b-thakkar-huf-ahmedabad-the-income-tax-officer-ward-10-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2426-ahd-2005-14-shree-gokulnathji-mandir-baroda-the-cit-iii-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2302-ahd-2005-14-the-ito-ward-13-4-ahmedabad-shri-umedbhai-s-bothra-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2344-ahd-2005-14-the-federation-of-gujarat-state-chemist-amp-druggist-asso-ahmedabad-the-income-tax-officer-ward-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-527-ahd-2000-14-the-j-c-i-t-asstt-s-r-9-ahmedabad-m-s-anand-credit-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2240-ahd-1999-14-the-acit-asstt-sr-1-baroda-shri-jayesh-s-shah-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1223-ahd-2001-14-the-jtcit-asstt-sr-3-baroda-m-s-sodium-metal-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1791-ahd-2000-14-the-dcit-co-cir-7-5-ahmedabad-m-s-ratnamani-seamless-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1822-ahd-2005-14-sarvoday-hospital-amp-nurshing-home-balasinor-the-acit-kheda-circle-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-933-ahd-2001-14-shri-dr-vijay-m-patel-baroda-the-ito-wd-addl-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3240-ahd-1996-14-the-dcit-a-s-r-3-baroda-rajendra-patel-amp-co-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-23-ahd-1998-14-the-acit-inv-circle-1-baroda-dr-bhupendra-m-patel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-542-ahd-1998-14-rajeshbhai-s-adani-ahmedabad-dcit-asstt-sr-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1335-ahd-2005-14-shri-mangaldas-bapudas-patel-huf-tal-kalol-the-income-tax-officer-ward-3-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-884-ahd-2000-14-shri-pankaj-savilal-patel-ahmedabad-the-d-c-i-tco-cir-7-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1586-ahd-2001-14-m-s-shree-sai-developers-silvasa-the-jtcit-sr-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-888-ahd-2005-14-shri-rajnikant-a-patel-mehsana-the-acit-mehsana-circle-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3167-ahd-2004-14-shri-rupsingh-b-rajpurohit-ahmedabad-the-income-tax-officer-ward-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4031-ahd-2003-14-justice-anil-r-dave-ahmedabad-the-acit-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2075-ahd-2000-14-m-s-textile-trading-agencies-ahmedabad-the-jt-cit-sr-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1654-ahd-2000-14-m-s-patel-spl-family-trust-ahmedabad-the-i-t-o-wd-8-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1704-ahd-2001-14-m-s-rachna-corpn-co-ahmedabad-the-ito-wd-6-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-287-ahd-2001-14-the-addl-cit-sr-8-ahmedabad-m-s-gujarat-ambuja-exports-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2352-ahd-2005-14-the-ito-ward-4-3-surat-m-s-sudershan-texprints-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-114-ahd-2001-14-m-s-nageshwar-indus-ahmedabad-the-ito-wd-5-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4456-del-2002-14-ito-ward-15-3-regency-express-builders-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2046-del-2004-14-mukesh-datt-kaushik-huf-ito-ward-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-429-ahd-2000-14-the-dcit-c0-circle-8-3-ahmedabad-shri-praful-k-shroff-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-vikrant-crimpers-91-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-industrial-machinery-mfg-pvt-ltd-96-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-179-ahd-2001-14-the-addl-cit-assesment-sr-i-baroda-shri-chandrakant-j-patel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-286-ahd-2005-14-the-acit-anand-circle-anand-m-s-dhirubhai-girdharbhai-amp-bros-tal-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-345-ahd-2000-14-the-anand-credit-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-955-ahd-2000-14-the-j-c-i-t-sr-1-ahmedabad-m-s-kajol-exports-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-885-ahd-2001-14-the-dycit-cent-circle-1-4-ahmedabad-m-s-connection-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1310-ahd-1999-14-the-dcit-cerl-circle-1-1-ahmedabad-m-s-pinnacle-finance-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2346-ahd-2002-14-shri-deepak-dhirjlal-vakil-surat-the-ito-wd-7-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2388-ahd-2004-14-mr-mohmed-vahid-a-aziz-damanwala-vapi-the-ito-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-338-ahd-2000-14-the-indian-dairy-manchinery-co-ltd-vithal-udhognagar-the-jcit-asst-sr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1170-ahd-2001-14-m-s-janak-specific-family-trust-ahmedabad-the-jtcit-sr-gnr-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2038-ahd-2005-14-the-ito-ward-8-2-ahmedabad-snehbhar-stock-holdings-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-206-ahd-1999-14-m-s-palazzo-constructions-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2369-ahd-2005-14-shri-ishverlal-a-dalwadi-surat-the-acit-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-362-ahd-2001-14-the-dcit-co-circle-7-1-ahmedabad-m-s-air-control-amp-chemical-engg-co-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2397-ahd-2005-14-shri-paresh-ramniklal-shah-ahmedabad-the-income-tax-officer-ward-9-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1344-ahd-1998-14-kalpana-s-modi-l-h-of-late-sandeep-c-modi-baroda-the-acit-co-cir-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1681-ahd-1995-14-the-acit-circle-9-2-ahmedabad-m-s-financing-trust-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1513-ahd-1999-14-m-s-amballal-sarabhai-enterprise-ltd-baroda-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1069-ahd-1999-14-the-dcit-cerl-circle-7-5-ahmedabad-m-s-patco-farm-machniery-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2074-ahd-1999-14-m-s-abuzu-holdigns-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3137-ahd-1997-14-the-dcit-a-sr-2-baroda-a-n-desai-trading-p-ltd-petlad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1181-ahd-1997-14-the-ito-ward-3-1-ahmedabad-m-s-aradhana-textile-mills-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1063-ahd-2000-14-the-j-c-i-t-asstt-sr-7-ahmedabad-m-s-sumeru-leasing-finance-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-450-ahd-2001-14-m-s-janta-fruit-bhandar-ahmedabad-the-ito-wd-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2856-ahd-2002-14-the-dcit-cir-11-ahmedabad-m-s-ideal-industriesmachine-shops-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1605-ahd-2001-14-m-s-amtrex-investment-p-ltd-ahmedabad-the-acit-co-cir-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2059-ahd-2005-14-shri-sanjaykumar-n-mendpara-surat-the-income-tax-officer-ward-8-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2049-del-2004-14-naresh-kumar-huf-ito-ward-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2590-del-2002-14-raunaq-education-foundation-ddit-e-trust-circle-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-m-v-construction-co-914-2005</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-kashiram-textile-mills-pvt-ltd-39-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/smt-shantha-vidyasagar-annam-income-tax-officer-ward-4-2-hyderabad-527-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/new-sorathia-engineering-co-commissioner-of-income-tax-89-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-180-ahd-2001-14-the-addl-cit-assesment-sr-i-baroda-shri-chandrakant-j-patel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1434-ahd-2001-14-shri-bharatbhai-govindbhai-patel-ahmedabad-the-acit-inv-cir-8-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-284-ahd-2005-14-the-acit-anand-circle-anand-m-s-dhirubhai-girdharbhai-amp-bros-tal-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2365-ahd-1998-14-the-dcit-a-circle-2-2-baroda-m-s-super-star-welding-ind-ltd-udhyognagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1895-ahd-1999-14-the-dcit-circle-2-2-ahmedabad-m-s-greycost-foundry-works-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2427-ahd-2005-14-sardar-bhavan-trust-baroda-the-cit-iii-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1665-ahd-2001-14-m-s-meghs-gold-p-ltd-baroda-the-assistant-cit-co-cir-1-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1095-ahd-2001-14-the-addl-cit-sr-8-ahmedabad-m-s-p-g-foils-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2679-ahd-2000-14-the-ito-tds-valsad-the-executive-engineer-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1546-ahd-2000-14-the-dcit-co-cir-7-3-ahmedabad-m-s-arihant-enterprise-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-824-ahd-2001-14-m-s-yadikrupa-ahmedabad-the-jtcit-asstt-sr-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-945-ahd-1999-14-the-dcit-inv-circle-1-baroda-shri-ramanlal-s-hathi-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-59-ahd-2000-14-m-s-sundaram-trust-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2417-ahd-1999-14-the-acit-asstt-s-r-ii-ahmedabad-shri-prakash-j-haribhakti-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-515-ahd-2000-14-the-j-c-i-t-asstt-s-r-5-ahmedabad-shri-harshad-m-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2617-ahd-2002-14-shri-siddarth-m-shah-ahmedabad-the-a-c-i-t-cir-8-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-782-ahd-2000-14-the-kismat-ltd-ahmedabad-the-jcit-asst-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-590-ahd-1999-14-the-dcit-central-circle-2-baroda-shri-rajnikant-t-patel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1719-ahd-1998-14-the-acit-ahmedabad-m-s-sagar-textile-millpvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-586-ahd-1999-14-m-s-arvind-mills-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1976-ahd-1998-14-the-acit-inv-circle-7-1-ahmedabad-m-s-sagar-textile-millpvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-163-ahd-2000-14-m-s-rajesh-traders-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1172-ahd-2005-14-m-s-jolly-beverages-pvt-ltd-surat-the-income-tax-officer-ward-1-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-380-ahd-2001-14-the-addl-cit-sr-8-ahmedabad-m-s-harisiddh-specific-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-280-ahd-1999-14-the-aardhana-textiles-mills-ahmedabad-the-i-t-o-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-739-ahd-1999-14-shri-atul-babulal-shah-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5335-ahd-1996-14-shri-anantrai-d-pandya-ahmedabad-the-dy-cit-a-sr-ii-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-541-ahd-1999-14-the-dcit-cir-1-2-patan-m-s-naval-enterprise-siddhpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2334-ahd-1999-14-the-dy-c-i-t-circle-2-5-ahmedabad-shri-pravin-ratilal-sharedalal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1594-ahd-1998-14-the-acit-co-cir-1-2-baroda-kalpana-s-modi-l-h-of-late-sandeep-c-modi-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1232-ahd-1999-14-m-s-super-suraj-silk-mills-surat-the-a-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1231-ahd-1999-14-m-s-super-suraj-silk-mills-surat-the-a-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1483-ahd-1997-14-the-acit-circle-9-2-ahmedabad-m-s-financing-trust-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-480-ahd-2000-14-the-dcit-c0-cir7-2-ahmedabad-m-s-constructiuons-india-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2448-ahd-1999-14-m-s-cashcard-finance-ctd-ahmedabad-thedy-c-i-t-asstt-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1377-ahd-2001-14-the-jtcit-asstt-sr-3-baroda-shri-narmada-alluminium-ind-ltd-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-749-ahd-2000-14-m-s-gaytri-building-matreial-suppiers-ahmedabad-the-i-t-o-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-883-ahd-2000-14-shri-pankaj-savilal-patel-ahmedabad-the-d-c-i-tco-cir-7-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1522-ahd-2000-14-the-j-c-i-t-asstt-sr-2-ahmedabad-m-s-l-b-publishers-amp-distributers-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-377-ahd-2001-14-the-dcit-circle-1-1-gandhinagar-m-s-bijal-electronics-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2288-ahd-2005-14-shri-rajubhai-c-sakaria-surat-the-income-tax-officer-ward-9-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4410-ahd-1996-14-shyam-enterprises-ahmedabad-the-dcit-s-r-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2538-del-2000-14-raunak-tyres-i-t-o-ward-4-5</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2714-del-2002-14-indian-farmers-fertilizer-cooperative-ltd-dcit-circle-23-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3238-del-2002-14-national-panasonic-indai-ltd-jcit-osd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1774-del-2003-14-acit-cir-25-1-man-mehani-rastogi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-674-del-2003-14-international-frozen-food-corportation-ito-ward-22-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1451-del-2004-14-m-k-sharma-acit-circle-17-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2407-del-2003-14-ito-exem-trust-ward-iii-c-k-kajriwal-education-foundation</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2054-del-2004-14-rakesh-kumar-huf-ito-ward-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2055-del-2004-14-suresh-kumar-huf-ito-ward-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2890-del-2001-14-addl-cit-special-range-26-aravali-securities-amp-finance-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3456-del-2003-14-c-j-international-hotel-ltd-dcit-spl-r-6</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-gujarat-tea-depot-co-93-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-rewashanker-a-kothari-142-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-prabhudas-kishordas-tobacco-products-pvt-ltd-99-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sandvik-asia-ltd-commissioner-of-income-tax-i-pune-ors-1337-1340-of-2005</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-belgaum-anr-bijapur-dist-central-coop-bank-9414-2003</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/g-s-nanjee-sons-commissioner-of-income-tax-87-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/harsiddh-specific-family-trust-commissioner-of-income-tax-62-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1890-ahd-2005-14-the-acit-circle-1-1-baroda-gujarat-state-fertilizer-amp-chemicals-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2253-ahd-1999-14-the-acit-asstt-s-r-2-baroda-m-s-gujarat-electircity-board-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2096-ahd-1999-14-m-s-cama-motors-ltd-ahmedabad-thedy-c-i-t-asstt-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2616-ahd-2002-14-shri-mahendra-k-shah-ahmedabad-the-a-c-i-t-cir-8-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2182-ahd-2005-14-the-dcit-circle-11-ahmedabad-shri-abdul-rahmim-u-maniar-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2204-ahd-2005-14-the-ito-vapi-ward-1-vapi-m-s-evershine-valsad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-718-ahd-1999-14-the-dcit-central-circle-2-2-ahmedabad-m-s-torrent-exports-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-740-ahd-1999-14-shri-versimal-k-jumaniya-deesa-the-i-t-o-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1519-ahd-2001-14-m-s-the-banaskantha-mercantile-co-op-bank-ltd-palanpur-the-dycit-cir-1-1-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2064-ahd-2005-14-m-s-ajit-ads-ahmedabad-the-acit-circle-10-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1696-ahd-2000-14-m-s-milton-plastics-industries-halol-the-a-c-i-t-cencir-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2226-ahd-2005-14-somtex-yarns-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-509-ahd-2000-14-m-s-electrothem-india-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1110-ahd-1999-14-the-acit-asstt-spl-ran-2-baroda-m-s-project-tecnology-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2038-ahd-1998-14-the-acit-cenrl-circle-7-2-ahmedabad-m-s-chokhani-granites-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1009-ahd-2000-14-m-s-gujarat-state-seeds-corporations-gandhinagar-the-j-c-i-t-asstt-sr8-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-232-ahd-2000-14-the-nayankumar-tribuvandas-vaishanav-baroda-the-dy-c-i-t-asstt-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-ahd-2000-14-the-dcit-c0-circle-2-5-ahmedabad-shri-vaibhav-j-shah-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2931-ahd-1993-14-shri-somabhai-lalabhai-income-tax-department</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-ahd-1996-14-late-atmaram-n-ganani-income-tax-department</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1654-ahd-2001-14-m-s-nilkamal-synfabas-ltd-ahmedabad-the-jtcit-asstt-sr-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2573-ahd-2000-14-the-jtcit-asstt-sr-1-ahmedabad-m-s-arvind-products-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-48-ahd-2001-14-the-dcit-cent-circle-2-1-ahmedabad-m-s-gujarat-processors-amp-packaging-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4032-ahd-2003-14-justice-anil-r-dave-ahmedabad-the-acit-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2703-ahd-2000-14-m-s-gujarat-tea-processor-amp-packers-ltd-ahmedabad-the-dy-cit-cent-cir-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1952-ahd-1999-14-m-s-apco-agencies-surat-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-962-ahd-1999-14-the-acit-spl-range-2-surat-m-s-mamta-silk-mills-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1612-ahd-1998-14-the-acit-co-circle-3-2-surat-m-s-prakash-silk-mills-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3051-ahd-1997-14-m-s-a-n-desai-trading-p-ltd-baroda-dcit-a-sp-r-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4167-ahd-1996-14-smt-vidyaben-hemandra-shah-income-tax-department</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1030-ahd-1998-14-the-acit-inv-cir-1-1-surat-shri-tusharbhai-h-ghelani-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1514-ahd-1999-14-m-s-ambalal-sarabhai-enterprise-ltd-baroda-the-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1378-ahd-2001-14-the-ito-ward-1-4-baroda-m-s-elvis-ind-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2156-ahd-2000-14-the-dcit-cent-circle-ii-baroda-m-s-yadav-associates-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1117-ahd-2000-14-m-s-gujarat-filaments-ltd-baroda-the-d-c-i-t-sr-ii-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-945-ahd-2000-14-m-s-d-r-jadav-amp-co-dholka-the-d-c-i-t-cir-6-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1903-ahd-2001-14-the-ito-tds-5-ahmedabad-m-s-labh-lease-amp-fin-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1408-ahd-2002-14-m-s-shri-jitendra-j-rathod-silvassa-ahmedabad-the-ito-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1906-ahd-2001-14-the-ito-tds-5-ahmedabad-m-s-labh-builders-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1904-ahd-2001-14-the-ito-tds-5-ahmedabad-m-s-labh-estate-developers-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1523-ahd-2000-14-the-j-c-i-t-asstt-sr-2-ahmedabad-m-s-l-b-publishers-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2130-ahd-2005-14-m-s-shree-bhagwati-saw-mill-ahmedabad-the-income-tax-officer-ward-11-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2340-ahd-2005-14-the-dcit-circle-7-ahmedabad-shri-kishor-h-tulsiani-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.322Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2354-ahd-2005-14-the-dcit-patan-circle-patan-the-visnagar-nagrik-sahakari-bank-ltd-visnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1336-ahd-2005-14-shri-mangaldas-bapudas-patel-huf-tal-kalol-the-income-tax-officer-ward-3-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4411-ahd-1996-14-gopal-corporation-ahmedabad-the-dcit-s-r-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.322Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-633-del-2002-14-ultratech-com-joint-venture-ito-ward-5</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3252-del-2002-14-ito-ward-11-2-ekorts-henon-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4234-del-2001-14-niryat-pvt-ltd-dcit-circle-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-69-del-2001-14-dcit-inv-circle-yogesh-kumar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3766-del-2005-14-vasutech-ltd-acit-circle-17-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1445-del-2005-14-sangeeta-mohindru-ito-ward-32-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1149-del-2002-14-ito-ashok-kumar-sharma</loc>
               <lastmod>2024-10-09T16:14:34.322Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2702-del-2002-14-dcit-central-circle-20-vatika-green-field-pvt-ltd</loc>
               <lastmod>2024-10-09T16:14:34.322Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2577-del-2002-14-nabha-investment-ltd-jcit-spl-range-7</loc>
               <lastmod>2024-10-09T16:14:34.322Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3192-del-2002-14-jcit-sr-27-son-distilleres-amp-breweries-ltd</loc>
               <lastmod>2024-10-09T16:14:34.322Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2050-del-2004-14-naresh-kumar-huf-ito-ward-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2059-del-2004-14-shadi-lal-kaushik-huf-ito-ward-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2047-del-2004-14-mukesh-datt-kaushik-huf-ito-ward-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2058-del-2004-14-shadi-ram-kaushik-huf-ito-ward-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2057-del-2004-14-shadi-ram-kaushik-huf-ito-ward-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4980-del-2002-14-acit-cir-2-1-aravali-securities-and-finance-ltd</loc>
               <lastmod>2024-10-09T16:14:34.322Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2591-del-2002-14-raunaq-education-foundation-ddit-e-trust-circle-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-del-2000-14-dcit-cen-cir-17-deepika-mehra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2049-ahd-2000-14-shri-jyotish-bhogilal-shah-ahmedabad-the-acit-cir-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2446-ahd-2005-14-shri-chokshi-sunilkumar-manilal-nadiad-the-income-tax-officer-ward-4-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-371-ahd-2003-14-shri-vimalchand-g-kothari-ahmedabad-the-deputy-cit-cen-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-285-ahd-2005-14-the-acit-anand-circle-anand-m-s-dhirubhai-girdharbhai-amp-bros-tal-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-759-ahd-1999-14-the-ito-ward-3-4-surat-m-s-sunita-dyeing-mills-p-ltd-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-970-ahd-2000-14-m-s-nachmo-knittex-ltd-ahmedabad-the-d-c-i-tsr-9-ahmedabad</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1026-ahd-2001-14-the-dcit-circle-2-1-mehsana-m-s-vijapur-taluka-co-op-sales-union-ltd-vijapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1069-ahd-2001-14-the-addl-cit-asstt-sr-1-ahmedabad-m-s-core-embelllage-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2003-ahd-2005-14-the-ito-ward-3-3-surat-shri-narottambhai-p-patel-huf-surat</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1167-ahd-2001-14-the-addl-cit-sr-3-ahmedabad-m-s-s-j-amp-s-p-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1279-ahd-2000-14-the-j-c-i-t-asstt-sr-1-ahmedabad-m-s-cellulose-products-of-india-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3490-ahd-1997-14-the-ito-ward-2-1-baroda-m-s-nirman-developers-kothi-baroda</loc>
               <lastmod>2024-10-09T16:11:02.710Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/raasi-cement-limited-the-director-general-of-income-tax-investigation-aayakar-bhavan-hyderabad-and-another-26336</loc>
               <lastmod>2025-12-25T09:15:15.625Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/m-venkateswarlu-s-o-narasimhayya-and-the-management-of-badam-balakrishna-hotels-pvt-ltd-the-appellate-authority-under-the-a-p-shops-and-establishment-act-1988-and-others-and-m-venkateswarlu-s-o-narasimhayya-and-others-5008-7290-of-2003</loc>
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