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               <loc>https://counselvise.com/direct-tax/judgements/ita-111-ahd-2001-14-m-s-vijay-trading-co-ahmedabad-the-ito-wd-3-6-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1477-ahd-2000-14-the-dcit-co-cir-7-2-ahmedabad-m-s-bostan-leasing-amp-fiance-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-405-ahd-2001-14-the-ito-ward-3-6-ahmedabad-m-s-vijay-trading-co-bavla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1849-ahd-2001-14-the-jtcit-ahmedabad-r-1-ahmedabad-m-s-ankush-finstock-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1072-ahd-1998-14-the-dcit-sr-1-baroda-m-s-advance-spectratek-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1828-ahd-2001-14-the-asstt-cit-circle-5-ahmedabad-m-s-nova-petrochemicals-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-ahd-2001-14-the-addl-cit-assesment-sr-i-baroda-m-s-gufic-pharma-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1783-ahd-2000-14-shri-khemchand-k-tharwani-navsari-the-d-c-i-t-cir-1-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-531-ahd-2001-14-the-jtcit-sr-9-ahmedabad-m-s-fascinating-leasing-amp-finance-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-546-ahd-2001-14-the-dcit-co-circle-7-2-ahmedabad-m-s-innosearch-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-553-ahd-2000-14-the-dcit-c0-circle-2-3-ahmedabad-m-s-labh-associates-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2190-ahd-1999-14-m-s-nirma-limited-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2022-ahd-2005-14-ujala-dyeing-amp-printing-mills-pvt-ltd-surat-the-acit-cent-circle-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-13-ahd-2002-14-the-acit-baroda-circle-2-baroda-m-s-danke-products-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-ahd-2006-14-shri-atul-c-shah-prop-of-m-s-atul-engg-works-ahmedabad-the-dy-cit-circle-12-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1395-ahd-2001-14-m-s-the-lok-prakashan-ltd-ahmedabad-the-jtcit-asstt-sr-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-425-ahd-2002-14-the-acit-circle-8-ahmedabad-m-s-sanrher-tec-tex-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2013-ahd-1998-14-m-s-gujrat-apoolo-euipment-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2014-ahd-1998-14-m-s-gujarat-appollo-euipment-p-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-12-ahd-2000-14-the-dy-c-i-t-circle-inv-circle-1-1-ahmedabad-shri-manubhai-b-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-242-ahd-2000-14-the-baroda-dist-co-opmilk-produsors-union-ltd-baroda-the-jcit-asst-sr-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1196-ahd-1999-14-m-s-shakti-electric-co-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-701-ahd-2001-14-the-addl-cit-asstt-sr-i-surat-m-s-kashah-investment-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-491-ahd-1998-14-bayer-diagnostics-india-ltd-baroda-dcit-asstt-spl-r-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-prabhudas-kishore-das-tobacco-products-ltd-682-2005</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/hughes-services-far-east-pvt-ltd-as-agent-of-mr-cooley-larry-wayne-the-commissioner-of-income-tax-meerut-297-2001</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mahendra-export-industries-asstt-commissioner-of-income-tax-905-2005</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1788-ahd-2001-14-the-addlcit-sr-1-ahmedabad-m-s-arvind-fashion-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-ahd-2001-14-the-addl-cit-sr-1-ahmedabad-m-s-atul-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-606-ahd-2000-14-the-transpack-finanace-p-ltd-baroda-the-d-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-751-ahd-2001-14-the-add-cit-asstt-sr-i-baroda-m-s-chemicoat-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-624-ahd-2000-14-m-s-adi-artech-transducess-pltd-baroda-the-jcit-asst-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2372-ahd-2005-14-shri-navinchandra-b-jariwala-baroda-the-income-tax-officer-ward-5-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1672-ahd-2001-14-m-s-sbj-von-compounders-p-ltd-ahmedabad-the-jtcit-asstt-sr-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2628-ahd-2005-14-the-ito-ward-1-4-surat-m-s-niharika-dyg-amp-ptg-mills-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3933-ahd-2004-14-sayed-paper-mills-ltd-vapi-the-acit-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2261-ahd-2005-14-the-ito-ward-4-mehsana-m-s-shivam-corporation-dist-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-406-ahd-2001-14-the-ito-ward-3-6-ahmedabad-m-s-vijay-trading-co-bavla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1726-ahd-1998-14-dimoind-project-pvt-ltd-baroda-a-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1624-ahd-2001-14-the-addl-cit-sr-8-ahmedabad-m-s-videocon-leasing-amp-industrial-finance-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-508-ahd-1999-14-the-acit-spl-r-1-ahmedabad-m-s-asian-tubes-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-110-ahd-2001-14-m-s-vijay-trading-co-ahmedabad-the-ito-wd-3-6-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-311-ahd-1999-14-m-s-asian-tubs-limited-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1607-ahd-2001-14-m-s-chinubhai-amp-sons-ahmedabad-the-acit-inv-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1635-ahd-2001-14-the-dcit-circle-2-1-mehsana-m-s-kukerwada-nagrik-sahakari-bank-ltd-kukerwada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-11-ahd-2006-14-shri-kalubhai-hirabhai-patel-bhavnagar-the-income-tax-officer-ward-1-2-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3116-ahd-2003-14-the-acit-bharuch-circle-bharuch-chetan-coach-builders-pvt-ltd-ankleshwar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1615-ahd-1998-14-the-acit-cir-4-ahmedabad-shri-opn-calla-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1674-ahd-2000-14-the-acit-cir-2-2-ahmedabad-shri-natubhai-u-patel-huf-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1349-ahd-2001-14-shri-narayan-r-agrawal-palanpur-the-ito-gnr-wd-1-6-palanpur</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-831-ahd-1998-14-m-s-ashima-synthetics-ahmedabad-acit-co-cir-2-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-ahd-1999-14-the-nirma-limited-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1826-ahd-2000-14-m-s-indo-israel-lab-ltd-baroda-the-j-c-i-t-asstt-s-r-2-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2373-ahd-1999-14-the-acit-asstt-s-r-8-ahmedabad-m-s-nirma-limited-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-310-ahd-1998-14-shri-harishkumar-ramjibhai-joshi-deesa-acit-cir-palanpur</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1027-ahd-1997-14-m-s-plastic-house-baroda-the-dy-cit-asstt-sr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2219-ahd-2005-14-the-acit-central-circle-3-surat-shri-ravi-s-drolia-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2479-ahd-2005-14-the-ito-ward-7-3-ahmedabad-shilpa-c-agrawal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1642-ahd-2001-14-m-s-jt-venture-of-mcl-emmel-aop-baroda-the-jtcit-asstt-sr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1855-ahd-2001-14-m-s-tirupati-oil-industries-kadi-the-dycit-cir-2-1-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1842-ahd-2001-14-the-jtcit-baroda-r-4-baroda-shri-dinesh-mills-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1947-ahd-2005-14-m-s-x-l-plastics-baroda-the-acit-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2465-ahd-2005-14-baroda-cricket-association-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-ahd-2002-14-m-s-yuvraj-indus-ltd-baroda-the-jtcit-asstt-sr-2-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-441-ahd-2002-14-m-s-tina-marketing-ltd-ahmedabad-the-dycit-cent-cir-2-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4398-ahd-2003-14-the-acit-circle-8-ahmedabad-shri-shailesh-r-mehta-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1122-ahd-1998-14-the-acit-sr-8-ahmedabad-patel-filter-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-520-ahd-2002-14-m-s-ujala-dyeing-amp-printing-mills-p-ltd-surat-the-dycit-co-cir-3-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1624-del-2001-14-jcit-special-range-7-kajaria-ceramics-ltd</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3193-del-2002-14-dcit-cicle-16-1-tramsid-india-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3490-del-2003-14-dharampal-narang-dcit-circle-16-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3489-del-2003-14-dharampal-narang-dcit-circle-16-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-del-2006-14-nav-bharat-paper-mills-ltd-dcit-circle-i</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3040-del-2001-14-nhk-japan-broad-casting-corporation-dcit-tds-circle-28-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2788-del-2001-14-dcit-circle-23-2-nhk-japan-broad-casting-corporation</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2787-del-2001-14-dcit-tds-circle-23-2-nhk-japan-broad-casting-corporation</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2784-del-2001-14-dcit-tds-circle-23-2-nhk-japan-broad-casting-corporation</loc>
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           <url>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4-del-2005-14-kuldeep-press-pvt-ltd-ito-ward-5-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-533-ahd-1997-14-m-s-naresh-tea-stores-bhavnagar-the-a-c-i-t-cir-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2119-ahd-2005-14-geeta-prachar-samiti-baroda-the-cit-iii-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1959-ahd-2005-14-the-ito-ward-2-3-surat-shri-rajendra-hadpawat-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3858-ahd-2002-14-the-i-t-o-ward-9-4-ahmedabad-shri-madhubhai-j-gohil-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1445-ahd-2000-14-m-s-baroda-extrusions-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-1668-ahd-2000-14-m-s-goel-scientific-works-ltd-baroda-the-a-c-i-t-co-cir-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1403-ahd-2001-14-the-addlcit-sr-1-ahmedabad-m-s-abir-chemicals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2393-ahd-2005-14-shri-rajubhai-nagindas-samosawala-surat-the-income-tax-officer-ward-9-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1497-ahd-2004-14-u-p-c-limited-baroda-the-acit-circle-6-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2650-ahd-2005-14-shri-mahendra-shivabhai-savani-huf-surat-the-income-tax-officer-ward-9-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-722-ahd-1998-14-advance-spectratek-p-ltd-baroda-dcit-sr-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2632-ahd-2005-14-the-ito-ward-4-gandhinagar-the-charada-nagrik-sahakari-bank-ltd-dist-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2738-ahd-2005-14-the-acit-circle-1-ahmedabad-asman-investments-pvt-ltd-in-the-matter-of-erstwhile-oracle-finance-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2260-ahd-2005-14-the-ito-ward-4-mehsana-m-s-shivam-corporation-dist-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3602-ahd-2002-14-m-s-vijay-trading-co-ahmedabad-the-ito-wd-3-6-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.322Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2735-ahd-2005-14-the-acit-circle-1-ahmedabad-adani-agro-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2262-ahd-2005-14-the-ito-ward-4-mehsana-m-s-shivam-corporation-dist-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-ahd-2001-14-m-s-vijay-trading-co-ahmedabad-the-ito-wd-3-6-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3600-ahd-2002-14-m-s-vijay-trading-co-ahmedabad-the-ito-wd-3-6-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3080-ahd-2003-14-gujarat-insecticides-ltd-ankleshwar-the-acit-bharuch-circle-bharuch</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1170-ahd-1999-14-the-acit-asstt-spl-r-5-ahmedabad-m-s-anand-corporation-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1000-ahd-2001-14-m-s-sanrhea-technical-textile-ltd-ahmedabad-the-jt-cit-gnr-range-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-609-ahd-2001-14-m-s-kashah-investment-ltd-surat-the-jtcit-asstt-sr-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2384-ahd-2000-14-the-addl-cit-sr-8-ahmedabad-m-s-nirma-indus-ltd-formaly-known-nirma-chemical-works-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1727-ahd-2001-14-the-jtcit-asstt-sr-2-baroda-m-s-pragati-glass-works-ltd-kasamba</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1522-ahd-2001-14-shri-dinesh-mills-ltd-baroda-the-jtcit-asstt-sr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2692-ahd-2005-14-m-s-jyoti-pipes-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-366-ahd-2002-14-m-s-b-nanji-const-p-ltd-ahmedabad-the-dycit-co-cir-7-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1641-ahd-2001-14-m-s-joint-venture-of-mcl-emmel-aop-baroda-the-jtcit-asstt-sr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4478-ahd-2003-14-the-ito-ward-8-1-ahmedabad-sandeep-intermediates-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-30-ahd-2002-14-the-acit-circle-4-ahmedabad-m-s-gobind-glass-amp-ind-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-183-ahd-2002-14-the-ito-ward-8-5-ahmedabad-m-s-vastunirman-finance-amp-const-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-761-ahd-2002-14-the-acit-patan-cir-patan-shri-baijnath-ramjatan-yadav-sidhpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1297-del-2001-14-kajaria-ceramics-ltd-jcit-special-range-7</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3330-del-2003-14-m-m-enterprises-ito-ward-15-9</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2119-del-2002-14-meghraj-bansal-dcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2569-del-2002-14-sudhir-kumar-sahdev-ito-ward-7-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1244-del-2001-14-minda-huf-ltd-jcit-special-range-5</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2791-del-2001-14-dcit-tds-circle-23-2-nhk-japan-broad-casting-corporation</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2794-del-2001-14-dcit-tds-circle-23-2-nhk-japan-broad-casting-corporation</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2622-del-2002-14-addl-cit-spl-range-4-morgan-industries-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-81-del-2002-14-ito-coy-ward-2-3-mahaan-foods-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4400-del-2002-14-acit-circle-18-1-whirlphool-of-india-ltd</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3957-del-2003-14-dcit-circle-n-b-rice-mills-pvt-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1064-del-2000-14-ito-co-ward-2-3-mahaan-foods-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3811-del-2005-14-hanemp-properties-pvt-ltd-acit-osd-ward-12-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-and-the-assistant-commissioner-of-income-tax-circle-dehradun-green-gold-tree-farms-p-ltd-476-2001</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-pratibha-syntex-ltd-3-2000</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-karamchand-premchand-pvt-ltd-222-1994</loc>
               <lastmod>2025-09-18T06:54:58.016Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satadhar-enterprises-and-damjibhai-khurjibhai-yadav-commissioner-of-income-tax-2487-2006</loc>
               <lastmod>2025-09-18T07:04:22.601Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reading-bates-exploration-co-as-agent-of-k-f-henson-the-commissioner-of-income-tax-dehradun-84</loc>
               <lastmod>2025-12-25T08:55:19.973Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-v-sunanda-the-chief-commissioner-of-income-tax-1-hyderabad-and-another-7016-2004-453-2005</loc>
               <lastmod>2025-12-25T09:15:15.581Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1633-ahd-2001-14-the-asstcit-co-circle-2-cum-nwe-co-as-circle-baroda-m-s-pavan-land-amp-estate-p-ltd-bharuch</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1405-ahd-2001-14-shri-dilipkumar-r-patel-baroda-the-dycit-cir-1-2-baroda</loc>
               <lastmod>2024-10-09T16:14:34.322Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-ahd-2001-14-the-addl-cit-assesment-sr-i-baroda-m-s-gufic-pharma-p-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2370-ahd-2000-14-shri-bipinbhai-c-chauhan-ahmedabad-the-dy-cit-cir-8-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1839-ahd-2001-14-the-jtcit-baroda-r-4-baroda-m-s-mascon-multi-services-amp-consultants-p-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1845-ahd-2001-14-the-jtcit-ahmedabad-range-ahmedabad-m-s-cincinati-milacron-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-ahd-1999-14-the-acit-cenrl-circle-1-3-baroda-m-s-infinity-construction-p-ltd-baroda</loc>
               <lastmod>2024-10-09T16:14:34.322Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1388-ahd-2001-14-m-s-valpak-securities-p-ltd-ahmedabad-the-dycit-cir-2-5-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.322Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2120-ahd-2005-14-shri-chintaman-bhagvan-dehrasar-trust-baroda-the-cit-iii-baroda</loc>
               <lastmod>2024-10-09T16:14:34.322Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2412-ahd-2005-14-shri-amrutlal-narandas-patel-ahmedabad-the-dy-cit-circle-7-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.322Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2629-ahd-2005-14-the-ito-ward-4-gandhinagar-the-gandhinagar-urban-co-op-bank-ltd-gandhinagar</loc>
               <lastmod>2024-10-09T16:14:34.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-305-ahd-1999-14-the-dcit-a-central-circle-inv-1-4-baroda-the-baroda-commerxial-co-so-ltd-baroda</loc>
               <lastmod>2024-10-09T16:14:34.322Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2554-ahd-1998-14-the-acit-circle-1-1-baroda-m-s-radhava-constructions-co-baroda</loc>
               <lastmod>2024-10-09T16:14:34.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3598-ahd-2002-14-m-s-vijay-trading-co-ahmedabad-the-ito-wd-3-6-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1596-ahd-2001-14-m-s-nandkishore-sakorlol-ahmedabad-the-dcit-a-sr-11-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3079-ahd-2003-14-gujarat-insecticides-ltd-ankleshwar-the-acit-bharuch-circle-bharuch</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-950-ahd-1999-14-the-ito-ward-1-4-baroda-m-s-swaminarayan-constructions-co-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1348-ahd-2001-14-shri-narayan-r-agrawal-palanpur-the-ito-gnr-wd-1-6-palanpur</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-648-ahd-1997-14-m-s-patel-plastics-baroda-the-dy-cit-asstt-sr-2-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-ahd-1999-14-the-acit-spl-r-8-ahmedabad-m-s-nirma-limited-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1675-ahd-2000-14-the-j-c-i-t-asstt-sr-2-ahmedabad-m-s-trivedi-marbles-ltd-ambaji</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-792-ahd-2000-14-the-shrimad-vallabh-vishwadharma-ahmedabad-the-a-d-it-exem-ii-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1364-ahd-1997-14-the-acit-inv-circle-1-bhavnagar-shri-mohanlal-g-patel-bhavnagar</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1659-ahd-2001-14-m-s-suyog-electricals-ltd-baroda-the-jt-com-of-income-tax-asstt-sr-2-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2459-ahd-2005-14-shri-bhagwanbhai-hardevbhai-joshi-surat-the-income-tax-officer-ward-8-2-surat</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-ahd-2002-14-m-s-dhanraj-investment-ahmedabad-the-acit-cent-cir-1-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1649-ahd-2001-14-m-s-xl-plastics-baroda-the-jtcit-asstt-sr-3-balwa</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1856-ahd-2001-14-m-s-tirupati-oil-indus-kadi-the-dycit-cir-2-1-mehsana</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-ahd-2002-14-m-s-torrent-leasing-amp-finance-ltd-now-merged-with-torrent-p-ltd-ahmedabad-the-dycit-cent-cir-2-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1902-ahd-2005-14-smt-rekhaben-k-shah-baroda-the-income-tax-officer-ward-5-2-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-ahd-2002-14-the-ito-ward-2-1-ahmedabad-m-s-hotel-kingsway-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-ahd-2002-14-m-s-jivanlal-nebhumal-amp-co-surat-the-dycit-asstt-sr-1-surat</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2799-ahd-2004-14-air-control-amp-chemical-engg-co-ltd-ahmedabad-income-tax-officer-ward-1-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4397-ahd-2003-14-the-acit-circle-8-ahmedabad-shri-shailesh-r-mehta-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1824-ahd-2005-14-m-s-shree-durga-oil-mill-dist-sabarkantha-the-acit-s-k-circle-himatnagar</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1587-ahd-2001-14-m-s-newton-engg-amp-corpn-co-ltd-baroda-the-jcit-a-sr-2-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-760-ahd-2002-14-the-acit-patan-cir-patan-shri-baijnath-ramjatan-yadav-sidhpur</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-ahd-2002-14-smt-ketanben-m-vyas-ahmedabad-the-acit-inv-cir-3-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1296-del-2001-14-kajaria-ceramics-ltd-jcit-special-range-7</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3731-del-2001-14-acit-circle-46-1-d-n-choudhary</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4371-del-2002-14-sanjeev-dhapar-dcit-range-7</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4968-del-2002-14-inderjit-singh-ito-ward-32-4</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3030-del-2001-14-nhk-japan-broad-casting-corporation-dcit-tds-circle-28-1</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3033-del-2001-14-nhk-japan-broad-casting-corporation-dcit-tds-circle-28-1</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3036-del-2001-14-nhk-japan-broad-casting-corporation-dcit-tds-circle-28-1</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3035-del-2001-14-nhk-japan-broad-casting-corporation-dcit-tds-circle-28-1</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2621-del-2002-14-ito-cp-ward-26-1-morgan-industries-ltd</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3703-del-2001-14-dcit-cc-9-shalini-asha-chopra</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1600-del-2002-14-dcit-sagar-suri-estate-amp-finance-ltd</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2114-del-2002-14-dalmia-finance-ltd-jcit</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4487-del-2002-14-acit-range-i-rudra-bilas-kisan-sahkari-chini-mills</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-prabhudas-kishore-das-tobacco-products-ltd-680-2005</loc>
               <lastmod>2025-09-18T06:54:58.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-reading-bates-exploration-co-as-agent-of-mr-shakanum-s-220-2004</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-and-assistant-commissioner-of-income-tax-special-circle-dehradun-hughes-services-fe-pvt-ltd-as-agent-of-mr-suydam-p-r-s-565-2001</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-meerut-and-assistant-commissioner-of-income-tax-special-circle-dehradun-hughes-services-fe-pvt-ltd-as-agent-of-mr-olsan-peter-bombay-456-2001</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arunkumar-t-makwana-income-tax-officer-1777-2005</loc>
               <lastmod>2025-12-25T08:35:18.320Z</lastmod>
           </url>
         
   </urlset>
 