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               <loc>https://counselvise.com/direct-tax/judgements/ita-605-ahd-2005-14-the-acit-circle-10-ahmedabad-m-s-atlas-dye-chem-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2981-ahd-2003-14-rickmann-aluminium-pvt-ltd-baroda-the-ito-ward-4-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-671-ahd-2003-14-the-ito-surat-shri-yashwantlal-r-potla-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3098-ahd-2003-14-shri-hiteshbhai-h-joshi-deesa-the-dy-cit-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-520-ahd-2005-14-turakhia-agency-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3342-ahd-2004-14-m-s-sabri-polypack-daman-the-income-tax-officer-vapi-ward-4-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2440-ahd-2002-14-the-ito-ward-12-3-ahmedabad-shri-naranbhai-s-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-951-ahd-2003-14-charbhujan-metals-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4519-ahd-2003-14-m-s-madhusudan-industries-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-767-ahd-2005-14-m-s-sunshine-trust-ahmedabad-the-income-tax-officer-ward-11-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2526-ahd-2002-14-the-acit-cent-circle-1-3-ahmedabad-m-s-shree-bela-finvest-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1785-ahd-2006-14-shri-piyush-d-desai-surat-the-income-tax-officer-ward-3-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1116-ahd-2002-14-the-acit-circle-5-baroda-baroda-m-s-pratibha-automobiles-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2705-ahd-2003-14-the-ito-ward-4-4-ahmedabad-mahavir-impex-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-936-ahd-2001-14-shri-shah-inv-home-ltd-ahmedabad-the-dy-cit-cir-2-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-459-ahd-2000-14-m-s-samrat-namkin-ltd-ahmedabad-the-jcit-asst-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1891-ahd-2001-14-the-jtcit-r-6-surat-m-s-bharat-engg-works-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-530-ahd-2002-14-the-ito-ward-8-1-ahmedabad-m-s-sekhani-fabrics-mills-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-584-ahd-2001-14-m-s-samrat-namkeen-ltd-ahmedabad-the-dcit-cent-cir-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1957-ahd-2005-14-the-ito-ward-2-3-surat-shri-assandas-punjabi-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1999-ahd-2002-14-shri-sanatbhai-r-desai-valsad-the-acit-cir-1-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2341-del-2003-14-ito-ward-2-2-ashoka-commercial-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-788-del-2004-14-bharat-steel-tubes-ltd-dcit-central-circle-11</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2907-del-2003-14-ito-ward-1-1-advantech</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-827-del-2004-14-ito-ward-15-1-rajeev-sethi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2040-del-2004-14-acit-circle-16-1-tina-overseas-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4088-del-2001-14-venod-properties-p-ltd-dcit-central-circle-8</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-238-del-2004-14-ito-ward-1-bimal-jain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-971-ahd-2000-14-shri-nayankumar-tribhuvandas-vaishnav-baroda-the-d-c-i-t-inv-cir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-664-ahd-2002-14-shri-chetan-r-shah-ahmedabad-the-ito-wd-8-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2744-ahd-2002-14-the-acit-ahmedabad-circle-1-ahmedabad-m-s-insat-heat-exchangers-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1612-ahd-2003-14-jayanti-u-patel-ahmedabad-the-ito-ward-12-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-thiruvananthapuram-smt-rosamma-philipose-201-2000</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/vls-finance-ltd-and-south-asian-enterprises-ltd-the-commissioner-of-income-tax-central-ii-and-deputy-commissioner-of-income-tax-central-circle-xxi-4685-2000</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-panchkula-jai-laxmi-rice-mills-ambala-city-195-2005</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shreyans-gems-pvt-ltd-the-assistant-commissioner-of-income-tax-circle-2-jaipur-ors-746-2004</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sri-a-i-kurian-forbes-ewarts-figgies-p-ltd-the-commissioner-of-income-tax-cochin-and-the-deputy-commissioner-of-income-tax-circle-i-division-iii-ernakulam-17999</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3629-del-2007-14-praveen-industries-p-ltd-addl-cit-range-14</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-488-ahd-1999-14-the-dcit-a-central-circle-inv-1-1-ahmedabad-m-s-abhijna-trading-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1354-ahd-1999-14-the-acit-asstt-spl-r-2-surat-m-s-pratibha-synthetics-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-251-ahd-2000-14-the-acit-asstt-s-r-8-2-ahmedabad-m-s-shah-bhimani-internationals-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1837-ahd-2000-14-the-dcit-cir-nadiad-m-s-v-b-patel-amp-co-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-620-ahd-2001-14-the-dcit-inv-circle-3-1-ahmedabad-late-shri-k-g-rathod-dinesh-k-rathod-dehgam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-621-ahd-2001-14-the-dcit-inv-circle-3-1-ahmedabad-late-shri-k-g-rathod-dinesh-k-rathod-dehgam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-715-ahd-2002-14-m-s-kirti-chemical-works-ahmedabad-the-dycit-cent-cir-12-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2487-ahd-2002-14-the-acit-circle-6-ahmedabad-m-s-ambica-motors-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2437-ahd-2002-14-the-acit-circle-10-ahmedabad-m-s-jushika-corpn-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2438-ahd-2002-14-the-ito-ward-12-3-ahmedabad-shri-naranbhai-s-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1684-ahd-2002-14-the-acit-baroda-cir-4-baroda-micro-precision-pumps-amp-gears-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3180-ahd-2003-14-gujarat-filaments-ltd-halol-the-jt-cit-halol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2527-ahd-2002-14-the-acit-cent-circle-1-3-ahmedabad-m-s-shree-bela-finvest-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3479-ahd-2002-14-shri-ajay-babulal-dave-ahmedabad-the-i-t-o-ward-12-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-310-ahd-2005-14-claris-lifesciences-limited-ahmedabad-the-acit-circle-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-280-ahd-2006-14-shri-baldevbhai-s-maheria-ahmedabad-the-income-tax-officer-ward-15-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-600-ahd-1999-14-the-dcit-cir-2-1-baroda-smt-ansuyaben-s-vyas-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2275-ahd-1998-14-the-acit-spl-r-5-ahmedabad-m-s-s-c-chemicals-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1043-ahd-2000-14-shri-pankaj-kumar-vinodchandra-dakwada-ahmedabad-the-a-c-i-t-cir-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-795-ahd-1999-14-shri-umakant-t-rathod-gandhinagar-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1330-ahd-2001-14-the-jtcit-sr-5-ahmedabad-m-s-b-nanaji-amp-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2461-ahd-1998-14-m-s-s-c-chemicals-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1257-ahd-2001-14-m-s-b-nanji-amp-co-ahmedabad-the-jtcit-asstt-sr-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2482-ahd-2002-14-shri-umakant-t-rathod-gandhinagar-the-dycit-cent-cir-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1974-ahd-2002-14-the-dycit-cent-circle-2-1-ahmedabad-shri-umakant-t-rathod-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3935-ahd-2002-14-the-dy-c-i-t-baroda-circle-1-baroda-alembic-glass-inds-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1819-ahd-2003-14-dev-securities-ltd-the-deputy-cit-circle-7-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1461-ahd-2002-14-the-acit-cir-8-a-apos-bad-ahmedabad-samrat-namkeen-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1043-ahd-2002-14-m-s-jeetmal-prithviraj-parekh-huf-a-apos-bad-ahmedabad-the-acit-cir-2-3-a-apos-bad-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1432-ahd-2000-14-the-j-c-i-t-asstt-sr-8-ahmedabad-m-s-hynoop-food-amp-oil-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1304-ahd-2002-14-m-s-samrat-namkin-ltd-ahmedabad-the-jt-cit-asstt-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1755-ahd-2002-14-m-s-ashraf-h-katalariwala-navsari-the-dy-cit-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1756-ahd-2002-14-m-s-shri-ashraf-h-katalariwala-navsari-the-dy-cit-circle-1-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1902-ahd-2002-14-the-ito-ward-1-mehsana-shri-chirag-b-patel-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3371-ahd-2003-14-the-acit-central-cir-1-4-ahmedabad-agarwal-estate-organisers-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2739-ahd-2004-14-shri-bholabhai-b-patel-surat-the-acit-circle-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-314-ahd-2006-14-shri-nagjibhai-n-patel-ahmedabad-the-acit-cent-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-127-ahd-2006-14-m-s-kiritkumar-amp-co-bharuch-the-it-o-ward-1-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3466-ahd-1997-14-the-acit-circle-6-1-ahmedabad-shri-niranjan-c-jani-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1631-ahd-2006-14-shri-prakshchandra-singhvi-huf-surat-the-income-tax-officer-ward-9-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1607-ahd-2003-14-vandanaben-j-patel-ahmedabad-the-ito-ward-12-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1610-ahd-2003-14-jayantiben-u-patel-ahmedabad-the-ito-ward-12-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1849-ahd-2003-14-the-ito-ward-11-1-ahmedabad-shri-abdulbhai-a-ajmeri-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1352-del-2006-14-manik-narula-ito-ward-1-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3913-del-2004-14-acit-central-circle-14-saraswati-kunj-co-op</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3539-del-2003-14-oasis-pharmaceuticals-ltd-dcit-circle-13-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2573-del-2002-14-sanchar-tele-equipment-pvt-ltd-dcit-co-circle-3-5</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1466-del-2004-14-par-petrochem-ltd-acit-central-circle-16</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2914-del-2003-14-advantech-ito-ward-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-239-del-2004-14-ito-ward-1-bimal-jain</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-del-2004-14-ito-ward-18-1-unique-fine-jewellery-pvt-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-jalandhar-shri-harpal-singh-wing-commander-retd-25</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/avon-cycles-p-limited-the-commissioner-of-income-tax-central-ludhiana-38-and-39-of-1989</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1862-ahd-2001-14-the-dycit-circle-1-baroda-m-s-ambalal-sarabhai-enterprises-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1861-ahd-2001-14-the-dycit-circle-1-baroda-m-s-ambalal-sarabhai-enterprises-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2408-ahd-1998-14-the-dcit-a-central-circle-1-3-ahmedabad-m-s-elecon-finlease-amp-ind-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2301-ahd-1998-14-m-s-associate-engg-baroda-the-d-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2398-ahd-1998-14-the-dcit-a-central-circle-3-baroda-m-s-associates-engineers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2768-ahd-1997-14-mah-mithailal-rajairai-ahmedabad-the-ito-wd-10-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3793-ahd-2002-14-m-s-alembic-glass-inds-ltd-baroda-the-dycit-cir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3097-ahd-2003-14-shri-hiteshbhai-hareshkumar-joshi-deesa-the-dy-cit-circle-1-1-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1986-ahd-2003-14-the-acit-4-ahmedabad-m-s-madhusudan-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3448-ahd-2002-14-m-s-mukesh-industries-ltd-ahmedabad-the-i-t-o-wd-7-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1894-ahd-2001-14-the-jtcit-r-6-surat-m-s-honest-iron-amp-engg-works-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-294-ahd-2002-14-the-dycit-circle-9-ahmedabad-m-s-kapadia-corpn-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2033-ahd-2005-14-the-acit-b-k-circle-palanpur-m-s-balaram-construction-ltd-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1975-ahd-2006-14-smt-taramatiben-r-mehta-bhavnagar-the-income-tax-officer-ward-2-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2220-ahd-2002-14-the-ito-ward-4-4-ahmedabad-m-s-m-b-stock-holding-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2572-ahd-2002-14-the-acit-circle-8-ahmedabad-m-s-stellco-gujarat-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-663-ahd-2002-14-shri-chetan-r-shah-ahmedabad-the-ito-wd-8-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-126-ahd-2006-14-shri-dhaval-kiritkumar-dalal-bharuch-the-it-o-ward-1-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3412-ahd-2002-14-the-ito-ward-5-3-ahmedabad-m-s-rushubh-chemicals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1933-ahd-2006-14-sampat-aluminium-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1609-ahd-2003-14-vandanaben-j-patel-ahmedabad-the-ito-ward-12-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3972-del-2001-14-dcit-range-i-n-k-singla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2636-del-2004-14-satish-kumar-acit-circle</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-224-del-2004-14-philco-exports-acit-circle-19-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2029-del-2004-14-ito-ward-1-sharda-ginning-pressing-amp-oil-mills</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3100-del-2004-14-taiko-chandernager-chemicals-p-ltd-acit-circle-16-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-826-del-2004-14-ito-ward-15-1-rajeev-sethi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3295-del-2004-14-chirag-spinning-mills-acit-investigation-circle</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-237-del-2004-14-ito-ward-1-bimal-jain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2733-ahd-2002-14-the-acit-circle-8-ahmedabad-m-s-torrel-cosmetics-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-278-ahd-2006-14-the-ito-ward-3-navsari-priyanka-co-op-hsg-so-ltd-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1976-ahd-2006-14-m-s-general-hardware-industries-baroda-the-income-tax-officer-ward-2-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2174-ahd-2000-14-m-s-prakash-calander-p-ltd-ahmedabad-the-acit-centrel-circl-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-896-ahd-1999-14-m-s-b-mahendrakumar-amp-co-surat-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1672-ahd-2002-14-m-s-k-k-biscuit-bakers-valsad-the-acit-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-884-ahd-2001-14-shri-bhimraj-p-gupta-baroda-the-dycit-cir-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3411-ahd-2002-14-the-acit-asstt-s-r-8-ahmedabad-m-s-ilac-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2741-ahd-2002-14-the-acit-cen-cir-2-surat-m-s-patel-madhavlal-m-amp-co-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-patiala-mahavir-spinning-mills-limited-ludhiana-31-to-34-of-1989</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-amritsar-s-hoshnak-singh-huf-46</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-patiala-mahavir-textiles-72</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-950-ahd-2003-14-charbhuja-metals-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3481-ahd-2002-14-shri-ajay-babulal-dave-ahmedabad-the-i-t-o-ward-12-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-563-ahd-2005-14-the-acit-circle-1-ahmedabad-claris-lifesceince-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1426-ahd-2006-14-the-acit-ahmedabad-circle-1-ahmedabad-arvind-clothing-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-768-ahd-2005-14-m-s-shah-bhimani-international-ahmedabad-the-dy-cit-circle-11-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1230-ahd-2003-14-shri-arvindbhai-j-shah-the-deputy-cit-inc-cir-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-856-ahd-1999-14-m-s-torrent-pharma-limited-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1610-ahd-2000-14-the-dcit-cir-2-1-baroda-m-s-body-line-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1988-ahd-2000-14-the-dcit-cen-circle-2-baroda-m-s-shri-fabs-inds-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1975-ahd-2000-14-the-ito-ward-2-7-ahmedabad-m-s-tona-lab-agency-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1276-ahd-2001-14-the-dycit-cent-circle-2-surat-m-s-south-guj-agro-beverages-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1678-ahd-2001-14-m-s-sanjay-traders-ahmedabad-the-dcit-cir-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1267-ahd-2000-14-m-s-om-sizing-ahmedabad-the-d-c-i-t-asstt-s-r-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1641-ahd-2003-14-the-deputy-cit-baroda-circle-1-alembic-glass-ind-limited</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-593-ahd-2003-14-the-ito-ward-8-2-ahmedabad-spark-steel-rolling-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1985-ahd-2003-14-the-acit-4-ahmedabad-m-s-madhusudan-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3027-ahd-2002-14-the-acit-circle-8-ahmedabad-m-s-siddhi-vinayak-metal-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-731-ahd-2001-14-m-s-ashita-mercantile-p-ltd-ahmedabad-the-acit-cen-cir-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-376-ahd-2002-14-shri-nitin-ramchandra-patel-ahmedabad-the-dycit-gandhinagar-cir-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-531-ahd-2002-14-the-ito-ward-8-1-ahmedabad-m-s-sekhani-fabrics-mills-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1303-ahd-2002-14-m-s-samrat-namkin-ltd-ahmedabad-the-jt-cit-asst-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2119-ahd-2002-14-the-acit-circle-1-navsari-shri-rahul-a-patel-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1972-ahd-2002-14-the-ito-ward-1-4-baroda-m-s-jupiter-mfg-co-p-ltd-kota</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1476-ahd-2002-14-the-acit-cir-8-a-apos-bad-ahmedabad-samrat-namkeen-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1958-ahd-2005-14-the-ito-ward-2-3-surat-shri-manish-a-punjabi-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1801-ahd-2000-14-m-s-ojas-techno-chem-products-ltd-baroda-the-d-c-i-t-inv-cir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2577-ahd-2002-14-the-ito-ward-8-3-ahmedabad-m-s-sheron-textiles-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1745-ahd-2001-14-the-addl-cit-asstt-sr-1-baroda-m-s-b-t-meppers-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-743-ahd-2001-14-m-s-j-upendra-cons-p-ltd-ahmedabad-the-dycit-sr-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-239-ahd-1999-14-the-ito-ward-6-2-ahmedabad-m-s-bhavi-corp-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1275-ahd-2001-14-the-dycit-cent-circle-2-surat-m-s-jolly-beverages-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-241-ahd-2002-14-the-acit-cent-circle-2-2-ahmedabad-m-s-tina-marketing-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1998-ahd-2002-14-smt-swetaben-s-desai-valsad-the-acit-cir-1-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3855-ahd-2004-14-the-dcit-circle-4-ahmedabad-lubi-electricals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3068-ahd-2002-14-the-acit-circle-4-ahmedabad-m-s-global-securities-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3186-ahd-1997-14-the-acit-inv-circle-6-1-ahmedabad-shri-niranjan-c-jani-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2853-ahd-2002-14-the-ito-ward-2-3-suart-m-s-aharam-sizers-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-662-ahd-2002-14-shri-chetan-r-shah-ahmedabad-the-ito-wd-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3394-ahd-2002-14-the-ito-ward-5-3-suart-shri-pradip-c-arora-surat</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2676-ahd-2002-14-the-ito-ward-3-3-petlad-m-s-sukhadia-jamnadas-m</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2056-ahd-2006-14-the-ito-ward-5-3-ahmedabad-rajka-designs-private-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-844-ahd-2003-14-the-acit-circle-8-ahmedabad-shilpa-garments-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1611-ahd-2003-14-jayanti-u-patel-ahmedabad-the-ito-ward-12-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-617-del-2003-14-narain-jewels-international-ltd-dcit-circle-13-1</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2615-del-2004-14-dcit-circoe-15-1-rajiv-motors-ltd</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3238-del-2004-14-acit-karnal-circle-veer-overseas-pvt-ltd</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3840-del-2004-14-dcit-circle-50-1-jet-airways-house</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5223-del-2003-14-acit-mansrover-paperltd</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2915-del-2003-14-par-petrochem-ltd-acit-central-circle-16</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4625-del-2004-14-dcit-circle-7-schneider-electric-india-pvt-ltd</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4087-del-2001-14-venod-properties-p-ltd-dcit-centrar-circle-8</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2299-del-2003-14-surender-popli-acit-cir-26-1</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-10-del-2005-14-cornerstone-financial-services-ltd-dcit-circle-1-7</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4694-del-2004-14-acit-circle-8-1-new-horizons-ltd</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-248-ahd-2000-14-the-ito-ward-8-6-ahmedabad-m-s-sunshine-trust-ahmedabad</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1406-ahd-1999-14-the-acit-asstt-spl-r-1-ahmedabad-m-s-babul-produsts-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1292-ahd-2002-14-the-dy-cit-cir-12-a-apos-bad-ahmedabad-m-s-kirti-chemicals-works-ahmedabad</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1293-ahd-2002-14-the-dy-cit-cir-12-a-apos-bad-ahmedabad-m-s-kirti-chemicals-works-ahmedabad</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1214-ahd-2002-14-m-s-shri-dharmesh-s-tandel-nani-daman-the-ito-vapi</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1622-ahd-2001-14-the-addl-cit-sr-8-ahmedabad-m-s-pbm-polytex-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2439-ahd-2002-14-the-ito-ward-12-3-ahmedabad-shri-naranbhai-s-patel-ahmedabad</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-963-ahd-1997-14-the-dy-c-i-t-aseett-sr-1-ahmedabad-babul-products-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-t-a-quereshi-commissioner-of-income-tax-bhopal-5635-of-2006</loc>
               <lastmod>2025-09-18T06:47:01.982Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-a-builders-ltd-commissioner-of-income-tax-appeals-chandigarh-anr-5811-2006</loc>
               <lastmod>2025-09-18T06:47:01.982Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-appeals-trivandrum-m-s-hameed-p-o-m-s-m-molhamed-khan-and-bros-chalai-trivandrum-66-2000</loc>
               <lastmod>2025-09-18T07:06:35.110Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/fathudhinga-rice-mills-the-commissioner-of-income-tax-jalandhar-303</loc>
               <lastmod>2025-09-18T07:05:30.827Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-shimla-shri-w-n-kahol-development-officer-lic-of-india-theog-hp-121</loc>
               <lastmod>2025-09-18T07:02:21.098Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/public-limited-company-commissioner-of-income-tax-guwahati-ii-3660-2006</loc>
               <lastmod>2025-09-18T06:54:38.715Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-panchkula-jai-laxmi-rice-mills-ambala-city-84</loc>
               <lastmod>2025-09-18T06:53:07.055Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-hisar-shiv-kumar-363</loc>
               <lastmod>2025-09-18T06:59:00.398Z</lastmod>
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