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               <loc>https://counselvise.com/direct-tax/judgements/ita-371-ahd-2001-14-m-s-anagram-stock-broking-ltd-ahmedabad-the-acit-cir-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2085-ahd-2000-14-shri-jeetmal-b-parikh-ahmedabad-the-acit-cencir-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1645-ahd-2000-14-the-j-c-i-t-asstt-sr-2-ahmedabad-m-s-jagdish-processors-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2230-ahd-2005-14-shri-ashish-s-jain-ahmedabad-the-income-tax-officer-ward-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-722-ahd-2001-14-the-ito-ward-1-2-palanpur-dr-jayeshbhai-p-bavishi-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2290-ahd-2005-14-the-ito-ward-7-1-ahmedabad-m-s-leo-distributors-dist-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-552-ahd-2000-14-the-dcit-c0-circle-6-4-ahmedabad-m-s-smps-consulatants-architect-engineering-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2290-ahd-1998-14-the-acit-circle-2-1-mehsana-m-s-perfect-construction-co-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1244-ahd-2000-14-m-s-premier-plastics-industries-ahmedabad-the-a-c-i-t-c-c-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2031-ahd-2000-14-m-s-rahul-knitwears-ahmedabad-the-acit-cent-cir-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-keshi-builders-43-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-858-ahd-2000-14-the-j-c-i-t-asstt-sr-2-baroda-m-s-paramount-technologies-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3705-ahd-2004-14-shri-punambhai-c-patel-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1648-ahd-1990-14-shri-rameshchadnra-n-shah-income-tax-department</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3701-ahd-2004-14-shri-punambhai-c-patel-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3955-ahd-2004-14-the-ito-ward-1-anand-shri-punambhai-c-patel-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2468-ahd-1999-14-the-dcit-circle-2-5-ahmedabad-m-s-snap-security-consult-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2125-ahd-2000-14-the-acit-inv-circle-i-baroda-m-s-piyush-const-co-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-607-ahd-2001-14-m-s-kirti-chemicals-works-ahmedabad-the-jtcit-asstt-sr-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-433-ahd-2000-14-the-ito-ward-8-5-ahmedabad-shri-rakesh-k-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2289-ahd-1998-14-the-acit-circle-2-1-mehsana-m-s-perfect-constrcution-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1423-ahd-2000-14-the-dcitinv-cir-3-1-ahmedabad-m-s-nilsin-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2210-ahd-1998-14-the-dcit-asstt-sr-1-baroda-m-s-bell-ceramics-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2038-ahd-2000-14-m-s-nayan-enterprises-ahmedabad-the-acit-cen-cir-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-854-ahd-2001-14-m-s-tushti-securities-p-ltd-ahmedabad-the-dycit-cir-2-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-382-ahd-2001-14-the-addl-cit-sr-3-ahmedabad-m-s-vinay-printing-press-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2569-ahd-2005-14-the-acit-circle-1-surat-doshi-tubes-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-65-ahd-2000-14-m-s-chib-puranchand-c-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1763-ahd-2001-14-the-dycit-cent-circle-1-baroda-m-s-rubamin-indus-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3734-ahd-1997-14-the-dycit-asstt-sr-5-ahmedabad-m-s-patel-brothers-and-associates-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3232-ahd-1997-14-m-s-patel-brothers-associates-ahmedabad-the-a-c-i-t-cir6-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1854-ahd-2000-14-the-j-c-i-t-asstt-sr-1-baroda-m-s-fag-precisions-bearing-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2510-ahd-2005-14-shri-cyrus-b-mody-ahmedabad-the-income-tax-officer-ward-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-856-ahd-2005-14-the-ito-central-ward-2-1-ahmedabad-m-s-anunay-fabrics-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2341-ahd-2005-14-shri-amitkumar-pradip-adhiya-surat-the-income-tax-officer-ward-3-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1468-ahd-2001-14-the-addl-cit-sr-i-ahmedabad-m-s-dutron-polymers-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2337-ahd-2000-14-the-jt-cit-sr-i-ahmedabad-m-s-amola-holdings-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3292-ahd-2004-14-m-s-maitry-exports-surat-the-income-tax-officer-ward-2-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-753-ahd-2001-14-the-addl-cit-asstt-sr-i-baroda-m-s-fag-precisions-beasing-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-404-ahd-2000-14-the-acit-asstt-s-r-8-ahmedabad-m-s-gujarat-machniery-mfgg-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1101-ahd-2001-14-the-ito-add-ward-1-2-baroda-shri-dr-mohanbhai-v-patel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1169-ahd-2001-14-m-s-bhagwandas-somabhai-ahmedabad-the-dcit-cir-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1471-ahd-2000-14-smt-ashaben-d-chokshi-ahmedabad-the-d-c-i-t-asstt-sr-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1343-ahd-2004-14-the-acit-bharuch-circle-bharuch-shri-f-r-bhamwala-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1853-ahd-2000-14-the-j-c-i-t-asstt-sr-1-baroda-m-s-fag-precisions-bearing-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1833-ahd-2000-14-m-s-fag-bearings-india-ltd-baroda-the-j-c-i-t-asstt-s-r-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1084-ahd-2001-14-the-add-cit-asstt-sr-i-baroda-m-s-atlas-cable-indus-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1858-ahd-2000-14-the-j-c-i-t-asstt-sr-1-baroda-m-s-apex-electricals-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1264-ahd-2000-14-m-s-new-arbuda-builders-ahmedabad-the-d-c-i-t-sr-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2395-ahd-1999-14-shri-deepak-c-kothari-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1052-ahd-1998-14-shri-shivubhai-v-patel-ahmedabad-acit-cir-6-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-404-ahd-2001-14-the-ito-ward-3-6-ahmedabad-m-s-the-bavla-nagrik-sahakari-bank-ltd-bavla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1983-ahd-2000-14-the-jt-cit-sr-3-ahmedabad-new-nandi-seeds-corpn</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-475-ahd-2000-14-the-j-c-i-t-asstt-s-r-ii-ahmedabad-m-s-shubhlaxmi-corporations-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1199-ahd-2001-14-shri-mahendrakumar-d-desai-ahmedabad-the-dycit-cent-cir-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1406-ahd-2001-14-shri-raj-devendra-mehta-ahmedabad-the-dycit-cent-cir-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1966-ahd-2000-14-the-dcit-cen-circle-2-2-ahmedabad-m-s-maradia-steel-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2009-ahd-1999-14-the-acit-asstt-spl-r-1-ahmedabad-m-s-cadila-laboratires-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1083-ahd-1999-14-m-s-a-k-patel-amp-co-cons-p-ltd-surat-the-d-c-i-t-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2672-ahd-2000-14-shri-praxit-a-patel-ahmedabad-the-ito-wd-10-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2555-ahd-2005-14-the-acit-b-k-circle-palanpur-m-s-shree-deesa-nagrik-sahakari-bank-ltd-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2513-ahd-2005-14-the-dcit-patan-circle-patan-sarvodaya-nagrik-sahakari-bank-ltd-visnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2231-ahd-2005-14-shri-janak-gautambhai-nanavaty-ahmedabad-the-income-tax-officer-ward-10-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2084-del-2002-14-rajkishore-sejkal-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2182-del-2002-14-ito-wd-ii-1-anupam-rubber-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1228-del-2002-14-acit-bharat-rasayan-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-144-del-2003-14-dcit-circle-14-1-punjab-amp-sind-bank</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1560-del-2002-14-lakhi-chand-matwal-chand-dcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1022-del-2002-14-aero-leather-pvt-ltd-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2067-del-2002-14-satinder-kumar-seth-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1930-del-2001-14-dcit-circle-1-4-chamical-construction-international-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4359-del-2002-14-acit-circle-2-1-belwel-spinning-mills-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1284-del-2003-14-dharam-pal-s-o-sh-ram-sarup-ito-ward-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3244-del-2001-14-addl-cit-spl-range-20-indian-sugar-amp-general-industries</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-521-del-2002-14-gadodia-electronics-p-ltd-dcit-circle-12-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2630-del-2002-14-ito-ward-9-4-surya-constructions-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3175-del-2002-14-ito-ward-20-2-shanker-lal-ved-prakash-huf</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3845-del-2002-14-surjit-cycles-ltd-dcit-co-circle-3-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1045-del-2002-14-ito-ultra-tech-con-jointratme</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2712-del-2002-14-bharti-telecome-ltd-dcit-co-circle-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2366-del-2003-14-acit-circle-11-1-intercraft-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1059-del-2002-14-ddit-dalmia-shiksha-pratirthan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2911-del-2003-14-catvision-products-ltd-dcit-cir-25-6</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3015-del-2003-14-catvision-products-ltd-dcit-coy-cir-25-6</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5195-del-2004-14-sidhartha-securities-amp-traders-ltd-ito-ward-8-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-nitinbhai-t-bhupatani-1005-2005</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-keshi-builders-43-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-dy-commissioner-of-income-tax-special-circle-dehradun-m-s-tide-water-marine-international-inc-as-agent-of-mr-hughes-everett-and-m-s-tide-water-marine-international-inc-as-agent-of-mr-miller-robert-and-m-s-tide-water-marine-international-inc-as-agent-of-mr-castro-jorge-valerio-and-m-s-tide-water-marine-international-inc-as-agent-of-mr-beigel-hans-jurgen-and-m-s-tide-water-marine-international-inc-as-agent-of-mr-johnson-robert-and-m-s-tide-water-marine-international-inc-as-agent-of-mr-diola-noe-c-and-m-s-tide-water-marine-international-inc-as-agent-of-mr-nakrst-franci-and-m-s-tide-water-marine-international-inc-as-agent-of-mr-rose-cooper-charles-and-m-s-tide-water-marine-international-inc-as-agent-of-mr-nagbanua-rogelio-and-m-s-tide-water-marine-international-inc-as-agent-of-mr-davies-jack-elbert-and-m-s-tide-water-marine-international-inc-as-agent-of-mr-marcelino-junio-and-m-s-tide-water-marine-international-inc-as-agent-of-mr-lea-kea-yul-and-m-s-tide-water-marine-international-inc-as-agent-of-mr-garcia-cirilio-escarez-and-m-s-tide-water-marine-international-inc-as-agent-of-mr-diola-noe-c-25-39-of-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3703-ahd-2004-14-shri-punambhai-c-patel-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3700-ahd-2004-14-shri-punambhai-c-patel-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-335-ahd-2000-14-the-thakkar-brothers-minerals-p-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-440-ahd-2001-14-the-dcit-circle-1-2-baroda-m-s-janpath-enterprise-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3702-ahd-2004-14-shri-punambhai-c-patel-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2681-ahd-2000-14-the-ito-co-ward-7-2-ahmedabad-m-s-karnavati-club-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1605-ahd-2005-14-the-acit-circle-10-ahmedabad-m-s-babul-product-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-496-ahd-2001-14-m-s-j-b-patel-and-company-ahmedabad-the-dcit-asstt-sr-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2686-ahd-2000-14-m-s-gujarat-gas-financial-services-ltd-ahmedabad-the-jt-cit-sr-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1739-ahd-1998-14-the-acit-surat-shri-kanyalal-c-patel-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2032-ahd-2000-14-m-s-anant-corpn-ahmedabad-the-acit-cen-cir-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1676-ahd-2000-14-the-dcit-cir-1-1-ahmedabad-m-s-jhaveri-dairy-farm-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-854-ahd-1998-14-m-s-v-manubhai-amp-co-ahmedabad-the-ito-wd-10-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2584-ahd-1998-14-the-dcit-asstt-central-circle-2-2-ahmedabad-m-s-mardia-chemicals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2033-ahd-2000-14-the-nandan-enterprises-ahmedabad-the-acit-cent-cir-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1446-ahd-2001-14-the-addl-cit-asstt-sr-1-baroda-m-s-castings-amp-castings-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1301-ahd-2001-14-m-s-mahavir-resing-p-ltd-baroda-the-dycit-co-cir-1-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-76-ahd-2000-14-the-dcit-central-circle-2-1-mehsana-m-s-hindustan-constructions-co-visnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1715-ahd-2001-14-the-jtcit-asstt-sr-2-baroda-m-s-lakhanpal-national-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1293-ahd-2005-14-shri-siddhnath-coal-traders-bharuch-the-income-tax-officer-ward-1-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2248-ahd-2005-14-the-acit-osd-range-8-ahmedabad-shyam-chemicals-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1321-ahd-2001-14-m-s-subodh-chandra-amp-co-ahmedabad-the-ito-wd-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2478-ahd-2005-14-preksha-textile-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2317-ahd-2005-14-shakuntal-traditional-ahmedabad-the-acit-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2504-ahd-2005-14-gujarat-alkalies-amp-chemicals-ltd-baroda-the-dy-cit-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-855-ahd-2005-14-the-ito-central-ward-2-1-ahmedabad-shri-purshottam-r-agarwal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1855-ahd-2000-14-the-j-c-i-t-asstt-sr-1-baroda-m-s-fag-precisions-bearing-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1088-ahd-2001-14-the-add-cit-asstt-sr-i-baroda-m-s-forshas-forging-ltd-ankleshwer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2251-ahd-2005-14-somtex-yarns-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2497-ahd-2005-14-shri-mukund-v-patel-prop-hue-lab-ahmedabad-the-income-tax-officer-ward-6-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-393-ahd-2002-14-m-s-patel-brothers-associates-ahmedabad-the-jtcit-asstt-sr-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-650-ahd-2001-14-m-s-fag-bearing-india-ltd-baroda-the-addl-cit-sr-i-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-648-ahd-2001-14-m-s-fag-bearing-india-ltd-baroda-the-dycit-sr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1072-ahd-2001-14-shri-deepak-s-patel-baroda-the-dcit-cent-cir-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-905-ahd-2000-14-m-s-creata-ice-cream-ltd-ahmedabad-the-d-c-i-t-asstt-sr-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1317-ahd-2001-14-m-s-subodh-chandra-amp-co-ahmedabad-the-ito-wd-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2581-ahd-2005-14-the-acit-vapi-circle-vapi-m-s-shivam-chemicals-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2394-ahd-1999-14-m-s-mahendra-c-kothari-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-925-ahd-2001-14-the-dycit-circle-10-1-ahmedabad-shri-gunvantlal-ratanchand-huf-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3878-ahd-2002-14-the-acit-circle-1-ahmedabad-m-s-amit-processors-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-451-ahd-2001-14-m-s-pushpraj-cons-co-baroda-the-ito-wd-3-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1442-ahd-2000-14-shri-sureshkumar-m-patel-unjha-the-i-t-o-wd-2-patan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-35-ahd-1997-14-the-acit-circal-2-4-ahmedabad-shri-jyotish-b-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2002-ahd-1999-14-m-s-subhlaxmi-corporatons-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2050-ahd-1999-14-the-acit-asstt-spl-r-11-ahmedabad-m-s-shubhlaxmi-corporation-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2420-ahd-2005-14-shri-mulchand-veparimal-ahmedabad-the-income-tax-officer-ward-3-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1433-ahd-2000-14-the-j-c-i-t-asstt-sr-8-ahmedabad-m-s-gruh-finance-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2078-ahd-2005-14-the-ito-ward-1-patan-the-sardargunj-mercantile-co-op-bank-ltd-patan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-586-ahd-2000-14-the-j-c-i-t-asstt-s-r-8-ahmedabad-m-s-ormet-intemediates-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2669-ahd-2000-14-shri-jaymin-a-patel-ahmedabad-the-ito-wd-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1788-ahd-1999-14-m-s-mardia-copper-extruxion-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1828-ahd-1998-14-the-acit-ws-circle-7-1-ahmedabad-m-s-annapurana-fabrics-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-ahd-1999-14-m-s-mardia-copper-exturxion-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1918-ahd-2001-14-m-s-olympic-synthetics-sacks-p-ltd-mehsana-the-dycit-cir-2-1-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-424-ahd-2001-14-the-ito-ward-10-6-ahmedabad-m-s-yogi-sales-corpn-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-ahd-2000-14-shri-babubhai-v-patel-ahmedabad-the-d-c-i-t-cir-3-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-422-ahd-2001-14-the-ito-ward-10-6-ahmedabad-m-s-yogi-sales-corpn-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2521-ahd-2002-14-the-acit-cent-circle-1-3-ahmedabad-m-s-pioner-builders-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-587-ahd-2000-14-the-j-c-i-t-asstt-s-r-8-ahmedabad-m-s-ornet-intermediates-pltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2199-ahd-1999-14-the-acit-sr-1-ahmedabad-m-s-aaspas-investment-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2548-ahd-2005-14-m-s-furshing-house-ahmedabad-the-acit-circle-10-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3869-del-2002-14-dcit-circle-i-smsco-maritime-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3080-del-2001-14-ito-ward-2-sharat-jain-amp-sons-huf</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1097-del-2002-14-dcit-cir-12-1-g-e-power-services-i-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-138-del-2003-14-satish-kumar-gupta-ito-ward-44-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3265-del-2002-14-sadhna-sachdeva-dcit-cc-8</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-143-del-2003-14-dcit-circle-14-1-punjab-amp-sind-bank</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3255-del-2002-14-ddit-circle-2-1-mitsu-co-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1931-del-2001-14-dcit-circle-1-4-chamical-construction-international-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-454-del-2000-14-ifci-ltd-jcit-spl-range-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1285-del-2003-14-dharam-pal-s-o-sh-ram-sarup-ito-ward-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1385-del-2004-14-dcit-circle-25-1-jugal-kishore-arora</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2462-del-2001-14-dcit-circle-11-3-ifci-venture-capital-fund-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4470-del-2002-14-sanjiv-talreja-jcit-spl-range-9</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2544-del-2001-14-ifci-ltd-jcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2097-del-2002-14-penguin-books-p-ltd-jcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1066-del-2002-14-ifci-ltd-addl-cit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2606-del-2002-14-a-n-poplor-dcit-psc-9-5</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-129-del-2003-14-kalpa-commercial-ltd-dcit-coy-circle-1-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4638-del-2003-14-mss-india-p-ltd-ito-ward-6-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3158-del-2002-14-ozone-pharma-centicals-ltd-ito-ward-13-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-16-del-2001-14-urba-in-corporation-citi-circle-12</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1155-del-2002-14-maharshtra-seamlen-ltd-jcit-sr-23</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-922-del-2003-14-deco-industries-india-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5314-del-2003-14-vardhan-properties-amp-ltd-ito-ward-17-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-kailashanand-mission-trust-luxman-jhula-rishikesh-41</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-keshi-builders-43-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-saurashtra-ship-breaking-industries-93-2005</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/national-carrying-corporation-income-tax-officer-1097-2005</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2707-ahd-1990-14-income-tax-department-shri-rameshchadnra-n-shah</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-556-ahd-2001-14-m-s-yasutbhai-ismailbhai-amp-co-ahmedabad-the-ito-wd-2-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-38-ahd-1999-14-the-dcit-a-central-circle-2-3-ahmedabad-m-s-feni-marketing-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3951-ahd-2004-14-the-ito-ward-1-anand-shri-punambhai-c-patel-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-502-ahd-1999-14-m-s-gobind-glass-amp-inds-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2995-ahd-1990-14-income-tax-department-ahmedabad-m-s-coronation-flour-mills-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3950-ahd-2004-14-the-ito-ward-1-anand-shri-punambhai-c-patel-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3952-ahd-2004-14-the-ito-ward-1-anand-shri-punambhai-c-patel-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2683-ahd-2000-14-the-ito-co-ward-7-2-ahmedabad-m-s-karnavati-club-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2644-ahd-2005-14-shri-dilipkumar-champaklal-gajjar-huf-surat-the-income-tax-officer-ward-8-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-853-ahd-1998-14-m-s-v-manubhai-amp-co-ahmedabad-the-ito-wd-10-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2240-ahd-2005-14-doshi-tubes-pvt-ltd-surat-the-income-tax-officer-ward-1-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2-ahd-2000-14-m-s-bhavni-constructions-co-ahmedabad-the-income-tax-officer-ward-6-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2283-ahd-2005-14-the-ito-ward-5-4-surat-shree-sayan-vibhaga-sahakari-khand-udyog-mandli-ltd-dist-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2378-ahd-2000-14-the-addl-cit-sr-8-ahmedabad-m-s-harsiddh-specific-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2102-ahd-2004-14-shree-capital-guest-house-gandhinagar-the-income-tax-officer-ward-4-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2520-ahd-1998-14-m-s-mardia-chemicals-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2030-ahd-2000-14-m-s-suketan-enterprises-ahmedabad-the-acit-cent-cir-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1686-ahd-1999-14-m-s-mardia-chemicals-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2037-ahd-2000-14-m-s-suprabhat-hosiery-works-ahmedabad-the-acit-cen-cir-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2034-ahd-2000-14-m-s-siddharth-underwear-co-ahmedabad-the-acit-cen-cir-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2028-ahd-2000-14-m-s-avani-underwear-co-ahmedabad-the-acit-cent-cir-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2069-ahd-2005-14-shri-dilipkumar-rajnikant-mehta-sabarkantha-the-income-tax-officer-s-k-ward-1-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1738-ahd-1998-14-the-acit-surat-shri-kanyalal-c-patel-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2280-ahd-2005-14-shri-babubhai-khodidas-patel-surat-the-income-tax-officer-ward-6-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2068-ahd-1998-14-the-dcit-a-sr-2-baroda-m-s-indu-nisan-orgo-chani-ind-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2424-ahd-2005-14-m-s-surbhi-dairy-p-ltd-surat-the-income-tax-officer-tds-2-amp-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1480-ahd-2001-14-the-jtcit-asstt-sr-2-ahmedabad-m-s-giic-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-649-ahd-2001-14-m-s-fag-bearing-india-ltd-baroda-the-dycit-sr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2607-ahd-2000-14-the-ito-ward-8-5-ahmedabad-shri-revabhai-narandas-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1726-ahd-2000-14-m-s-ishan-dyes-amp-chemicals-anand-the-j-c-i-t-asstt-s-r-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3853-ahd-2004-14-m-s-laxmi-industries-ahmedabad-the-income-tax-officer-ward-2-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-695-ahd-2001-14-the-ito-ward-1-daman-m-s-mayank-electo-ltd-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2783-ahd-2000-14-the-ito-ward-8-5-ahmedabad-m-s-revabhai-narandas-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1438-ahd-2001-14-the-jtcit-asstt-sr-2-baroda-m-s-milmet-laboratery-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1176-ahd-2001-14-m-s-j-j-chemicals-guj-p-ltd-baroda-the-acit-co-cir-1-3-balwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1160-ahd-2001-14-shri-harshad-c-doshi-ahmedabad-the-ito-wd-3-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2129-ahd-2000-14-the-saumik-d-mehta-ahmedabad-the-dcit-cir-2-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-268-ahd-1999-14-m-s-patel-brothers-associates-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1064-ahd-2000-14-the-dcit-cen-circle-2-2-ahmedabad-m-s-madhu-mercantile-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1045-ahd-2001-14-the-addl-cit-asstt-sr-1-ahmedabad-m-s-dintex-dyechem-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1280-ahd-2000-14-the-j-c-i-t-asstt-sr-1-ahmedabad-m-s-amar-chemicals-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1558-ahd-2001-14-the-addl-cit-sr-8-ahmedabad-m-s-gujarat-telephone-cables-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-755-ahd-2001-14-the-addl-cit-asstt-sr-i-baroda-m-s-fag-precisions-beasing-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1053-ahd-1998-14-shri-shivubhai-v-patel-ahmedabad-acit-cir-6-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2296-ahd-2000-14-the-jtcit-sr-3-ahmedabad-m-s-apex-foundries-amp-engineers-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-960-ahd-2000-14-the-j-c-i-t-sr-1-ahmedabad-m-s-arm-plymers-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1851-ahd-2005-14-m-s-surya-bricks-co-bharuch-the-dy-cit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-206-ahd-2002-14-shri-mahendra-d-desai-ahmedabad-the-dycit-cent-cir-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2155-ahd-2000-14-the-jt-cit-sr-ii-ahmedabad-subhlaxmi-corpn-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1984-ahd-2000-14-the-jt-cit-sr-3-ahmedabad-new-nandi-seeds-corpn</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1443-ahd-2000-14-m-s-shree-harikrishna-engg-works-ahmedabad-the-a-c-i-t-cir2-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-490-ahd-2001-14-m-s-abs-industries-ltd-now-known-as-bayer-abs-ltd-baroda-the-jtcit-asstt-sr-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2244-ahd-2005-14-shri-girish-gunvantlal-vora-ahmedabad-the-income-tax-officer-ward-10-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-ahd-2001-14-m-s-yogi-sales-corpn-ahmedabad-the-ito-wd-10-6-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1605-ahd-1999-14-the-ito-ward-10-2-ahmedabad-shri-abdul-rahim-u-maniar-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1109-ahd-1999-14-the-acit-asstt-spl-ran2-baroda-m-s-express-hotels-p-ltd-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1784-ahd-2001-14-the-dcit-cir-nadiad-m-s-navinchandra-amp-bros-menpura</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-400-ahd-2001-14-shri-mohammed-safi-abdul-karim-ahmedabad-the-acit-cir-2-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-409-ahd-2001-14-the-ito-ward-10-1-ahmedabad-shri-praxit-a-patel-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1741-ahd-2001-14-the-addl-cit-asstt-sr-1-baroda-m-s-amarshiv-cons-co-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-ahd-2001-14-the-ito-ward-10-4-ahmedabad-shri-jaymin-a-patel-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-757-ahd-2000-14-m-s-surat-textile-traders-co-op-bank-ltd-surat-the-i-t-o-surat</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2546-ahd-2005-14-the-acit-central-circle-1-3-ahmedabad-smt-laxmikunwar-u-champawat-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4300-del-2005-14-sahib-finlease-ltd-ito-ward-7-2</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-del-2003-14-satish-kumar-gupta-ito-ward-44-2</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3987-del-2004-14-techbooks-electronics-services-pvt-ltd-addl-cit-range-16</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2839-del-2002-14-mgf-services-ltd-addl-cit-range-4</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1581-del-2005-14-rig-crews-international-ltd-addl-cit-range-1</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3143-del-2005-14-kalpana-chawla-academy-of-technology-amp-science-charetible-trust-ito</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1668-del-2002-14-pawan-hans-helicopters-ltd-jcit</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2688-del-2002-14-shankar-lal-ved-parkash-ito-ward-20-2</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3163-del-2002-14-rahul-jain-ito-ward-14-2</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3187-del-2002-14-narender-gupta-dcit-cc-9</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1154-del-2002-14-maharashtra-seamlen-ltd-jcit-sr-23</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3765-del-2002-14-ito-trust-ward-ii-krishan-charitable-trust</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3749-del-2002-14-acit-hissar-raj-singh-malik-amp-sons</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2090-del-2002-14-addl-cit-modi-revloj-ltd</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-j-h-parabia-transport-p-ltd-112-1995</loc>
               <lastmod>2025-09-18T06:54:58.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mugat-dyeing-printing-mills-a-c-i-t-193-2003</loc>
               <lastmod>2025-12-25T10:11:08.128Z</lastmod>
           </url>
         
   </urlset>
 