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               <loc>https://counselvise.com/direct-tax/judgements/ita-704-ahd-2001-14-the-dcit-circle-i-valsad-m-s-krishna-builders-valsad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-843-ahd-2002-14-the-ito-ward-1-3-surat-m-s-kusum-fashion-p-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1713-ahd-2001-14-the-jtcit-asstt-sr-2-baroda-m-s-pankaj-petropack-p-ltd-panchmahal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2404-ahd-2002-14-the-dycit-circle-11-ahmedabad-m-s-anil-dyestuff-indus-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4393-ahd-2003-14-navil-exim-pvt-ltd-ahmedabad-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3112-ahd-2003-14-the-ito-baroda-m-s-kevin-enterprises-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1182-ahd-2006-14-shri-captain-ranjit-pradhan-baroda-the-income-tax-officer-ward-4-3-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3034-ahd-2002-14-the-acit-cir-3-baroda-m-s-piyush-wire-products-petlad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1745-ahd-2006-14-the-acit-central-cir-2-2-ahmedabad-m-s-manek-chemicals-pvt-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1673-ahd-2006-14-shri-sobhraj-amrumal-sajnani-ahmedabad-the-income-tax-officer-ward-12-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1704-ahd-2006-14-shri-jayeshbhai-kantibhai-soni-baroda-the-income-tax-officer-ward-5-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1862-ahd-2006-14-the-acit-circle-2-2-baroda-m-s-patel-plastics-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1513-ahd-2000-14-the-ito-ward-2-2-mehsana-m-s-ganesh-machinery-stores-pandasan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3479-ahd-2004-14-shri-hirenbhai-k-patel-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2578-ahd-2002-14-the-acit-circle-8-ahmedabad-m-s-soma-textile-amp-indus-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1135-ahd-2000-14-the-j-c-i-t-asstt-sr-2-ahmedabad-m-s-amratlal-amp-sons-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-533-ahd-2006-14-the-acit-circle-5-ahmedabad-nishant-construction-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3867-ahd-2002-14-the-acit-circle-1-ahmedabad-amtrex-appliances-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1554-ahd-2001-14-the-dcit-co-circle-7-1-ahmedabad-m-s-vitramika-pharmaceuticals-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2454-ahd-1999-14-the-dy-c-i-t-circle-6-4-ahmedabad-shri-deepak-k-trivedi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1853-ahd-2002-14-the-ito-ward-4-4-ahmedabad-mahavir-impex-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1953-ahd-2002-14-the-dycit-cent-circle-1-baroda-m-s-synergy-multibase-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-758-ahd-1999-14-the-dcit-cerl-circle-1-baroda-m-s-elecon-engg-co-ltd-vallabh-vidhyanagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1179-ahd-2006-14-shri-captain-ranjit-pradhan-baroda-the-income-tax-officer-ward-4-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3229-ahd-2003-14-m-b-stock-holdings-pvt-ltd-ahmedabad-the-acit-cent-circle-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3295-ahd-2003-14-rai-granites-p-ltd-ahmedabad-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2392-ahd-2002-14-the-acit-circle-1-ahmedabad-m-s-arvind-fashions-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2088-ahd-2004-14-the-ito-central-circle-2-1-ahmedabad-shri-vikram-pramodrai-pandya-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1181-ahd-2006-14-shri-captain-ranjit-pradhan-baroda-the-income-tax-officer-ward-4-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-642-ahd-2005-14-cadila-healthcare-ltd-ahmedabad-the-income-tax-officer-osd-1-amp-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4256-ahd-2003-14-m-s-aids-chem-ahmedabad-the-income-tax-officer-ahmedabad</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-833-ahd-2003-14-adani-agro-limited-ahmedabad-the-joint-cit-asstt-spl-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1138-ahd-2003-14-the-ito-ramesh-udaykumar-baraiya</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-120-ahd-2006-14-the-acit-baroda-circle-1-2-baroda-elmex-control-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1770-ahd-2006-14-the-acit-b-k-circle-palanpur-m-s-balaram-construction-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1792-ahd-2006-14-the-acit-circle-1-navsari-shri-asusingh-gumansingh-labana-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-381-ahd-2002-14-the-ito-ward-1-2-ahmedabad-m-s-bloom-decor-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1391-ahd-2006-14-navjivan-rasayan-guj-pvt-ltd-baroda-the-income-tax-officer-ward-4-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1706-ahd-2000-14-the-j-c-i-t-asstt-sr-8-ahmedabad-m-s-gujarat-heavy-chemicals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-370-ahd-2002-14-m-s-divya-vasundhara-financers-p-ltd-surat-the-addl-cit-asstt-sr-ii-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1340-ahd-2003-14-the-asstt-cit-circle-2-m-s-gomti-exports</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1751-ahd-2006-14-the-sampa-vividh-karyakari-seva-sahakari-mandali-ltd-dist-baroda-the-income-tax-officer-ward-5-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-706-ahd-2002-14-m-s-guj-torrent-energy-corpn-ltd-ahmedabad-the-cit-ahmedabad-ii-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1928-ahd-2002-14-the-acit-circle-4-ahmedabad-m-s-gujarat-gas-com-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1765-ahd-2003-14-shri-vikrambhai-s-patel-ahmedabad-the-ito-ward-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-978-ahd-2006-14-the-ito-ward-2-navsari-kailash-tower-of-kasturi-park-co-op-hsg-so-ltd-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1679-ahd-2006-14-the-ito-ward-1-3-surat-m-s-j-n-taktawala-construction-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-824-ahd-2002-14-m-s-larson-amp-toubro-ltd-mumbai-the-ito-tds-1-surat</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3558-ahd-2003-14-r-k-patel-oral-disc-family-trust-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1721-ahd-2003-14-the-ito-ward-10-4-ahmedabad-shantaben-k-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-904-ahd-2002-14-the-ito-tds-1-surat-m-s-larson-amp-taubro-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3567-ahd-2003-14-ratanben-hargovandas-patel-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3560-ahd-2003-14-rakesh-karsanbhai-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3569-ahd-2003-14-ratanben-hargovandas-patel-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-845-ahd-2002-14-the-ito-ward-1-3-surat-m-s-kusum-fashions-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-369-ahd-2002-14-m-s-divya-vasundhara-fianancers-p-ltd-surat-the-addl-cit-asstt-sr-ii-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3186-del-2002-14-delhi-tourism-amp-transport-development-corporation-ltd-dcit-range-10-1</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3427-del-2002-14-dcit-co-circle-10-1-delhi-tourism-transportation-development-corporation-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1416-del-2004-14-exotique-exports-addl-cit-range-22</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-170-del-2006-14-ddit-intl-taxation-sheraton-intl-inc-narain-amp-co</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-393-del-2004-14-ito-ward-25-3-triputi-international</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3952-del-2001-14-ito-ward-26-1-b-r-sharma</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2733-del-2004-14-ito-ward-24-3-binita-gupta</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2414-del-2003-14-acit-circle-6-1-maruti-udyog-ltd</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/chandigarh-construction-company-private-limited-the-commissioner-of-income-tax-i-chandigarh-4170</loc>
               <lastmod>2025-09-18T07:00:55.358Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ganesh-trading-co-102-1996</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shreyans-gems-pvt-ltd-the-income-tax-settlement-commission-principal-bench-new-delhi-745-2004</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jay-gases-pvt-ltd-c-i-t-leela-bhawan-central-circle-patiala-300</loc>
               <lastmod>2025-09-18T06:53:07.055Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/m-v-chinna-rao-others-deputy-commissioner-of-income-tax-circle-1-eluru-others-20173</loc>
               <lastmod>2025-12-25T09:15:15.083Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/m-v-chinna-rao-others-deputy-commissioner-of-income-tax-circle-1-eluru-others-20173</loc>
               <lastmod>2025-12-25T09:15:15.321Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-shiv-rice-general-mills-jaitu-through-its-partner-shri-hari-krishan-commissioner-of-income-tax-central-revenue-building-bathinda-400</loc>
               <lastmod>2025-12-25T09:25:20.812Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-278-ahd-2002-14-the-acit-baroda-circle-4-baroda-m-s-patwa-kinariwala-elec-ltd-baroda</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1939-ahd-2000-14-the-dcitinv-cir-1-1-surat-m-s-fina-tex-surat</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-645-ahd-2003-14-shri-indravijaysinh-u-parmar-silvasa-the-ito-vapi-ward-1-vapi</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-641-ahd-2003-14-smt-bayaben-b-rohit-silvasa-the-ito-vapi-ward-1-vapi</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3480-ahd-2003-14-the-acit-baroda-circle-4-baroda-shri-dinesh-mills-ltd-baroda</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1720-ahd-2003-14-the-ito-ward-10-4-ahmedabad-shri-rakeshbhai-k-patel-ahmedabad</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3433-ahd-2002-14-the-ito-ward-1-4-suart-m-s-premier-art-silk-processors-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-844-ahd-2002-14-the-ito-ward-1-3-surat-m-s-kusum-fashions-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1729-ahd-2003-14-the-ito-ward-10-2-ahmedabad-c-j-jala-o-s-f-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-542-ahd-2002-14-the-acit-baroda-circle-4-baroda-m-s-paramount-pollution-control-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3578-ahd-2003-14-raiben-ugardas-patel-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3580-ahd-2003-14-raiben-ugardas-patel-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1813-ahd-2006-14-the-ito-ward-9-4-ahmedabad-shri-ashokkumar-agarwal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1710-ahd-2001-14-the-jtcit-asstt-sr-2-baroda-m-s-deepak-nitrite-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-575-ahd-2001-14-m-s-ambica-indus-baroda-the-dcit-cir-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1709-ahd-2001-14-the-jtcit-asstt-sr-2-baroda-m-s-deepak-nitrite-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1712-ahd-2001-14-the-jtcit-asstt-sr-2-baroda-m-s-pankaj-petropeck-p-ltd-panchmahal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-282-ahd-2002-14-the-dycit-baroda-circle-1-baroda-m-s-deepak-nitrite-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3130-ahd-2003-14-the-ito-ahmedabad-shri-ibrahim-g-ghaswala-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2965-ahd-2002-14-m-s-venus-road-builders-surat-the-a-c-i-t-cir-2-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3424-ahd-2002-14-the-ito-ward-4-1-ahmedabad-m-s-jackson-hydranic-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2554-ahd-2002-14-m-s-vadilal-dairy-international-ahmedabad-the-dycit-sr-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1435-ahd-2006-14-shri-dashrathbhai-somabhai-patel-gandhinagar-the-income-tax-officer-gnr-ward-1-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1436-ahd-2006-14-shri-babubhai-kuberdas-patel-gandhinagar-the-income-tax-officer-gnr-ward-1-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1126-ahd-2005-14-deepak-nitrite-ltd-baroda-the-acit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-908-ahd-2006-14-m-s-suzlon-green-power-limited-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-509-ahd-2002-14-the-acit-ahmedabad-cir-ahmedabad-m-s-arvind-polycot-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-595-ahd-2005-14-m-s-parag-dystuff-ahmedabad-the-acit-circle-6-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3347-ahd-2002-14-the-ito-ward-2-anand-m-s-sheth-brother-amp-sons-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1511-ahd-2006-14-m-s-narmada-fabrics-pvt-ltd-bharuch-the-acit-bharuch-circle-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-881-ahd-2006-14-marwar-hotels-ltd-ahmedabad-the-acit-central-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-130-ahd-2001-14-the-ito-ward-3-3-ahmedabad-m-s-meghani-dyes-amp-intermideates-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-461-ahd-2002-14-the-acit-circle-8-ahmedabad-m-s-texel-indus-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1790-ahd-2002-14-m-s-m-s-sagar-indus-ahmedabad-the-dy-cit-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2593-ahd-2005-14-dr-mrs-ila-k-nanavaty-ahmedabad-the-income-tax-officer-ward-5-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3740-ahd-2002-14-the-ito-ward-9-2-ahmedabad-m-s-hariom-land-developers-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-757-ahd-1999-14-the-dcit-cerl-circle-1-baroda-m-s-elecon-engg-co-ltd-vallabh-vidhyanagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3663-ahd-2002-14-the-ito-ward-1-2-ahmedabad-m-s-anand-credit-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-730-ahd-2006-14-viva-laboratories-pvt-ltd-ahmedabad-the-dy-cit-co-circle-7-1-inv-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-852-ahd-1999-14-the-dcit-circle-6-4-ahmedabad-justice-shri-deepak-k-trivedi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-523-ahd-2001-14-the-dcit-cen-circle-2-3-ahmedabad-m-s-amol-dicalite-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-698-ahd-2006-14-shri-sanjay-jayantilal-shah-baroda-the-income-tax-officer-ward-5-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-750-ahd-2006-14-the-ito-ward-8-2-ahmedabad-singal-lease-finance-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1544-ahd-2006-14-m-s-m-patel-amp-co-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1308-ahd-2006-14-the-jt-cit-tds-range-ahmedabad-bhagawati-caterers-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1766-ahd-2003-14-shri-jasubhai-s-patel-ahmedabad-the-ito-ward-6-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-561-ahd-2002-14-shri-rakesh-s-agrawal-ahmedabad-the-dycit-cent-cir-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2165-ahd-1999-14-the-assistant-c-i-t-circle-2-1-ahmedabad-m-s-zinzuwadia-brothers-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4-ahd-2003-14-shri-sumanbhai-zaverbhai-patel-jalalpore-the-dcit-circle-1-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1749-ahd-1998-14-the-dy-c-i-t-sr-1-suart-m-s-chetak-carriers-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-489-ahd-2002-14-m-s-ambica-mineral-corpn-ahmedabad-the-acit-cir-10-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1753-ahd-2006-14-the-sampa-vividh-karyakari-seva-sahakari-mandali-ltd-dist-baroda-the-income-tax-officer-ward-5-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1587-ahd-2002-14-m-s-shri-avnidhar-p-shah-ahmedabad-the-dy-cit-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1920-ahd-2002-14-the-acit-circle-8-ahmedabad-m-s-saumil-impex-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2258-ahd-2002-14-m-s-nilsin-ultrachem-dholka-ltd-ahmedabad-the-acit-co-cir-7-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2694-ahd-2002-14-m-s-altop-industries-baroda-the-d-c-i-tcircle-1-2-baroda</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1362-ahd-2006-14-the-ito-ward-8-3-ahmedabad-shikhar-gujarat-pharmaceuticals-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2166-ahd-1999-14-the-assistant-c-i-t-circle-2-1-ahmedabad-m-s-zinzuwadia-brothers-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-368-ahd-2002-14-m-s-divya-vasundhara-financers-p-ltd-surat-the-addl-cit-asstt-sr-ii-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3426-del-2002-14-dcit-co-circle-10-1-delhi-tourism-amp-tranaportation-development-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1419-del-2004-14-m-p-singh-ito-ward-i-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1407-del-2004-14-maharaja-agarsen-deducation-society-delhi-dircetor-of-income-tax-exemption</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2594-del-2002-14-ito-ward-5-4-modern-bazar-dept-store-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-82-del-2002-14-ito-coy-ward-2-3-mahaan-foods-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4708-del-2003-14-acit-circle-33-1-arro-club</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2730-del-2004-14-acit-circle-23-1-n-s-dhingra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-52-del-2006-14-sheraton-international-inc-adit-circle-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-169-del-2006-14-ddit-intl-taxation-circle-2-2-sheraton-intl-inc-narain-amp-co</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-171-del-2006-14-ddit-intl-taxation-sheration-intl-inc-narain-amp-co</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-sanskar-trust-96-1996</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/munjal-sales-corporation-commissioner-income-tax-central-circle-i-ludhiana-and-another-668</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-v-chinna-rao-others-deputy-commissioner-of-income-tax-circle-1-eluru-others-20173</loc>
               <lastmod>2025-09-18T07:05:30.825Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/haryana-warehousing-corporation-assistant-commissioner-of-wealth-tax-panchkula-22</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-v-chinna-rao-others-deputy-commissioner-of-income-tax-circle-1-eluru-others-20173</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-v-chinna-rao-others-deputy-commissioner-of-income-tax-circle-1-eluru-others-20173</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-644-ahd-2003-14-shri-supadiabhai-j-patel-silvasa-the-ito-vapi-ward-3-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-637-ahd-2003-14-shri-vijaysinh-r-rathod-silvasa-the-ito-vapi-ward-3-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-643-ahd-2003-14-smt-kankuben-i-rohit-silvasa-the-ito-vapi-ward-2-vapi</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2860-ahd-2003-14-the-ito-ward-6-4-ahmedabad-shri-pramodbhai-j-amin-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-650-ahd-2003-14-kalanbhai-f-patel-silvasa-the-ito-vapi-ward-2-vapi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2525-ahd-2004-14-green-avenue-corporation-baroda-the-income-tax-officer-ward-2-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4406-ahd-2003-14-the-ito-ward-12-2-ahmedabad-shri-liyakatali-ibrahimbhai-ghaswala-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2680-ahd-2004-14-marwar-hotels-ltd-ahmedabad-the-acit-central-circle-1-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2043-ahd-2003-14-the-asstt-cit-baroda-circle-1-baroda-gujarat-automatic-gears-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3705-ahd-2003-14-m-s-kanoi-chemicals-ltd-ahmedabad-the-ito-ward-4-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2830-ahd-2002-14-shri-ganesh-constructions-p-ltd-ahmedabad-the-a-c-i-t-comm-cir-7-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1065-ahd-2002-14-the-acit-circle-8-a-apos-bad-ahmedabad-sagar-agencies-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1160-ahd-2006-14-e-m-high-school-trust-kheda-the-income-tax-officer-ward-1-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-29-ahd-2000-14-the-acit-asstt-s-r-8-ahmedabad-m-s-gujarat-small-industries-corporations-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1303-ahd-1999-14-m-s-nepthaleve-intermediates-surat-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1999-ahd-2001-14-the-ito-ward-2-2-ahmedabad-m-s-sardar-vallabh-sahakari-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1495-ahd-2006-14-the-acit-circle-1-2-baroda-jyoti-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-ahd-2006-14-shri-arvind-budhilal-rana-ahmedabad-the-income-tax-officer-ward-3-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1186-ahd-2002-14-m-s-wintex-mills-ltd-surat-the-addl-cit-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-590-ahd-2002-14-the-acit-baroda-circle-2-baroda-m-s-capso-engineer-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-40-ahd-2002-14-shri-ghanshyambhai-m-tamakuwala-surat-the-dycit-cent-cir-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1324-ahd-2002-14-the-acit-kheda-circle-nadiad-giriraj-granite-p-ltd-nadiad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4160-ahd-2003-14-liyakatali-ibrahimbhai-ghaswala-ahmedabad-the-d-c-i-t-cir-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-465-ahd-2006-14-the-ito-ward-1-4-surat-m-s-nakoda-textile-industries-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1302-ahd-2005-14-the-acit-circle-1-ahmedabad-the-cadila-healthcare-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4201-ahd-2003-14-hi-tech-thermoset-p-ltd-valsad-the-income-tax-officer-circle-1-valsad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4202-ahd-2003-14-hi-tech-industries-valsad-the-income-tax-officer-circle-1-valsad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1993-ahd-2005-14-the-ito-ward-3-mehsana-shri-joitaram-ramabhai-prajapati-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3568-ahd-2003-14-ratanben-hargovandas-patel-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3563-ahd-2003-14-santokben-kanjibhai-patel-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3556-ahd-2003-14-niruben-karsanbhai-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1730-ahd-2003-14-the-ito-ward-10-2-ahmedabad-c-j-jala-o-s-f-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3566-ahd-2003-14-shantaben-karsanbhai-patel-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3562-ahd-2003-14-ratanben-hargovandas-patel-osdft-ahmedabad-the-ito-wad-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2198-ahd-1999-14-the-dcit-central-circle-2-2-ahmedabad-shri-nitin-r-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3565-ahd-2003-14-shantaben-k-kachrabhai-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3570-ahd-2003-14-santokben-kanjibhai-patel-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3571-ahd-2003-14-santokben-kanjibhai-patel-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3555-ahd-2003-14-niruben-k-patel-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1822-ahd-2006-14-the-acit-circle-5-ahmedabad-phoenix-software-india-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1641-ahd-2005-14-the-deputy-comm-of-income-tax-patan-cir-patan-patan-urvesh-psyllium-industries-ltd-patan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1280-ahd-2005-14-the-ito-central-ward-2-1-ahmedabad-shri-vikram-p-pandya-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1223-ahd-2002-14-the-acit-baroda-cir-4-baroda-premium-poly-alloys-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1180-ahd-2006-14-shri-captain-ranjit-pradhan-baroda-the-income-tax-officer-ward-4-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3113-ahd-2003-14-the-ito-baroda-m-s-kevin-enterprises-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1013-ahd-2002-14-the-dy-cit-baroda-circle-4-baroda-deepak-nitrite-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1178-ahd-2006-14-shri-captain-ranjit-pradhan-baroda-the-income-tax-officer-ward-4-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2624-ahd-2005-14-cadila-healthcare-ltd-ahmedabad-the-asstt-comm-of-income-tax-cir-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4159-ahd-2003-14-liyakatali-ibrahimbhai-ghaswala-ahmedabad-the-d-c-i-ct-cir-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-756-ahd-1999-14-the-dcit-a-central-circle-1-baroda-m-s-elecon-engg-co-ltd-vallabh-vidhyanagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-28-ahd-2002-14-the-acit-circle-4-ahmedabad-m-s-gruh-finance-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-872-ahd-2006-14-paramount-ltd-baroda-the-acit-baroda-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4407-ahd-2003-14-the-ito-ward-12-2-ahmedabad-shri-liyakatali-ibrahimbhai-ghaswala-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3847-ahd-2003-14-the-ito-ward-6-1-ahmedabad-m-s-jyoti-engineering-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1547-ahd-2002-14-the-dy-cit-cir-1-baroda-avaran-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1509-ahd-2000-14-shri-munir-vinodchandra-mehta-ahmedabad-the-a-c-i-t-cir-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-615-ahd-2001-14-shri-shailesh-j-shah-surat-the-ito-wd-1-7-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3576-ahd-2003-14-raiben-ugardas-patel-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3579-ahd-2003-14-raiben-ugardas-patel-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-626-ahd-2000-14-m-s-tsunami-pharmacauticals-p-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1795-ahd-2006-14-m-s-modern-industries-ahmedabad-the-acit-circle-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1137-ahd-2003-14-the-ito-smt-manjulaben-pramodbhai-patel</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1796-ahd-2006-14-the-acit-central-circle-1-surat-m-s-zaki-builders-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-293-ahd-2003-14-the-asstt-cit-circle-15-ahmedabad-shri-girish-sharan-agarwal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1931-ahd-2000-14-the-ito-ward-10-3-ahmedabad-shri-shantilal-d-gandhi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2259-ahd-2002-14-m-s-nilsin-ultrachem-dholka-ltd-ahmedabad-the-acit-co-cir-7-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-82-ahd-2004-14-the-ito-ward-1-1-ahmedabad-ambuja-intermediates-products-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1139-ahd-2003-14-the-ito-ramesh-udaykumar-baraiya</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2693-ahd-2005-14-anay-developers-pvt-ltd-baroda-the-asstt-comm-of-income-tax-cen-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3164-del-2002-14-delhi-tourism-amp-transport-development-corporation-ltd-dcit-circle-10-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5302-del-2003-14-m-s-associates-dy-cit-coy-cir-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1418-del-2004-14-bablu-dhiman-ito-ward-no-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3470-del-2003-14-cambridge-costruction-ltd-dcit-co-cir-3-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4402-del-2002-14-acit-circle-18-1-wago-amp-control-india-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-54-del-2006-14-sheraton-international-inc-ddit-circle-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-55-del-2006-14-sheraton-international-inc-ddit-circle-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1572-del-2002-14-acit-gupta-enterprises</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5263-del-2003-14-acit-vidhya-sagar-jain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4600-del-2004-14-vineet-jain-acit-circle-38-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4700-del-2004-14-acit-circle-30-1-m-g-motors</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-jalandhar-kulwant-singh-co-jalandhar-133</loc>
               <lastmod>2025-09-18T06:59:00.399Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-shreeji-chemicals-191-1995</loc>
               <lastmod>2025-09-18T07:08:23.214Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-sanskar-trust-101-1996</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-ludhiana-sona-woollen-mills-p-limited-ludhiana-100</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/jay-gases-pvt-ltd-c-i-t-leela-bhawan-central-circle-patiala-631</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-gujarat-state-forest-development-corpn-ltd-295-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/punjab-state-cooperative-agricultural-development-bank-limited-chandigarh-commissioner-of-income-tax-i-and-another-398</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-v-chinna-rao-others-deputy-commissioner-of-income-tax-circle-1-eluru-others-20173</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-v-chinna-rao-others-deputy-commissioner-of-income-tax-circle-1-eluru-others-20173-of-2004</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-975-ahd-2006-14-the-ito-ward-2-navsari-kailash-tower-of-kasturi-park-co-op-hsg-so-ltd-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1410-ahd-2006-14-shri-ajay-m-ghashwala-prop-of-ajay-fabrics-surat-the-cit-iii-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-699-ahd-2006-14-shri-sanjay-jayantilal-shah-baroda-the-income-tax-officer-ward-5-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1364-ahd-2003-14-m-s-akruti-land-development-amp-organisers-the-asstt-cit-inv-circle-6-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1805-ahd-2002-14-m-s-shri-govindram-l-kabra-ahmedabad-the-dy-cit-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1179-ahd-2002-14-m-s-nirav-trust-ahmedabad-the-acit-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1767-ahd-2003-14-shri-vijaybhai-s-patel-ahmedabad-the-ito-ward-1-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1392-ahd-2006-14-navjivan-rasayan-guj-pvt-ltd-baroda-the-income-tax-officer-ward-4-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1752-ahd-2006-14-the-sampa-vividh-karyakari-seva-sahakari-mandali-ltd-dist-baroda-the-income-tax-officer-ward-5-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3557-ahd-2003-14-r-k-oral-disc-family-trust-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1797-ahd-2003-14-the-asstt-cit-cen-circle-1-1-ahmedabad-shri-hirenbhai-karshanbhai-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3561-ahd-2003-14-ramjibhai-khodidas-ptael-huf-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3564-ahd-2003-14-shantaben-amp-karsanbhai-kachradas-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3559-ahd-2003-14-rakesh-k-patel-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3554-ahd-2003-14-niruben-karsanbhai-khodidas-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3572-ahd-2003-14-santokben-kanjibhai-patel-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3574-ahd-2003-14-santokben-k-patel-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1544-ahd-2002-14-the-dy-cit-cir-1-baroda-keystone-india-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1728-ahd-2001-14-the-jtcit-asstt-sr-2-baroda-m-s-paramount-const-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2988-ahd-2002-14-the-ito-ward-5-2-ahmedabad-m-s-omkar-pharma-chem-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3289-ahd-2002-14-the-acit-circle-7-ahmedabad-m-s-parshanth-farm-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1598-ahd-2006-14-the-ito-ward-1-patan-shri-darshak-n-trivedi-patan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-651-ahd-2006-14-singal-cargo-movers-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4203-ahd-2003-14-shri-amrutlal-manibhai-desai-valsad-the-income-tax-officer-circle-1-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-731-ahd-2006-14-viva-laboratories-pvt-ltd-ahmedabad-the-dy-cit-co-circle-7-1-inv-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1896-ahd-2001-14-m-s-jay-ambe-texturies-surat-the-dcit-cir-2-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-105-ahd-2006-14-the-ito-ward-9-2-ahmedabad-shri-alpeshkumar-c-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-720-ahd-2002-14-m-s-the-surat-vankar-sahakari-sangh-ltd-surat-the-addl-cit-sr-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3676-ahd-2002-14-m-s-amtrex-appliances-ltd-ahmedabad-the-dycit-asstt-sr-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-48-ahd-1999-14-the-acit-cenrl-circle-7-3-ahmedabad-m-s-toyo-bearing-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1422-ahd-2006-14-dr-mukul-s-sheth-surat-the-income-tax-officer-ward-6-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1708-ahd-2001-14-the-jtcit-asstt-sr-2-baroda-m-s-deepak-nitrite-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-343-ahd-2002-14-the-ito-tds-osd-2-ahmedabad-m-s-n-g-realtors-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3813-ahd-2002-14-the-acit-circle-8-ahmedabad-m-s-surgiplast-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-815-ahd-2002-14-m-s-deepak-nitrite-ltd-baroda-the-dycit-asstt-sr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3577-ahd-2003-14-raiben-ugardas-patel-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1347-ahd-2001-14-shri-hareshkumar-ramjibhai-joshi-deesa-the-dycit-cir-1-1-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1706-ahd-2001-14-the-jtcit-asstt-sr-2-baroda-m-s-deepak-nitrite-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-640-ahd-2003-14-smt-parvatiben-i-patel-silvasa-the-ito-vapi-ward-1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-647-ahd-2003-14-shri-jashwantsinh-g-parmar-silvasa-the-ito-vapi-ward-2-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-642-ahd-2003-14-shri-babarbhai-r-rohit-silvasa-the-ito-vapi-ward-1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-55-ahd-2002-14-m-s-patwa-kinariwala-elec-ltd-baroda-the-jtcit-sr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-648-ahd-2003-14-shri-shamji-m-bhujada-silvasa-the-ito-vapi-ward-3-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-889-del-2000-14-jcit-spl-range-7-jai-maruti-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-805-del-2004-14-prama-marketting-p-ltd-acit-central-circle-15</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-654-del-2000-14-jay-bharat-maruti-ltd-dcit-spl-range-7</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2882-del-2003-14-continental-foundation-joind-venture-jcit-special-range-19</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4-del-2003-14-ito-ward-24-2-asha-bhardwaj</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1240-del-2000-14-jcit-spl-range-12-pawan-kumar-yadav</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2731-del-2004-14-acit-circle-23-1-deepak-mehra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-470-del-2002-14-dcit-circle-11-1-indocon-finance-amp-investment-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1037-ahd-2006-14-late-shri-navinchandra-b-shah-bhavnagar-the-cit-ahmedabad-vi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1797-ahd-2006-14-shri-ashvinbhai-g-kukadia-surat-the-acit-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1393-ahd-2006-14-navjivan-rasayan-guj-pvt-ltd-baroda-the-income-tax-officer-ward-4-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1307-ahd-2006-14-the-jt-cit-tds-range-ahmedabad-bhagawati-caterers-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-402-ahd-2006-14-m-s-rikin-industries-ahmedabad-the-income-tax-officer-ward-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1763-ahd-2003-14-shri-vikrambhai-s-patel-ahmedabad-the-ito-ward-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-714-ahd-2002-14-m-s-bloom-dekor-ltd-ahmedabad-the-dycit-cent-cir-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1051-ahd-2002-14-m-s-shrinathji-builders-baroda-the-ito-addl-wd-1-4-baroda-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1764-ahd-2003-14-shri-vikrambhai-s-patel-ahmedabad-the-ito-ward-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4565-del-2003-14-acit-circle-14-1-prime-telisystems-ltd</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-central-ludhiana-nahar-spinning-mills-limited-72</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-patiala-kansal-woollen-hosiery-mills-pvt-limited-ludhiana-367</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shri-m-r-singhal-assistant-commissioner-of-income-tax-circle-i-2-ludhiana-265</loc>
               <lastmod>2025-12-25T09:25:20.889Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/m-v-chinna-rao-others-deputy-commissioner-of-income-tax-circle-1-eluru-others-20173-of-2004</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-v-chinna-rao-others-deputy-commissioner-of-income-tax-circle-1-eluru-others-20173-of-2004</loc>
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