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               <loc>https://counselvise.com/direct-tax/judgements/ita-547-ahd-2002-14-the-acit-baroda-circle-4-baroda-m-s-mahesh-enamelled-wires-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1998-ahd-2005-14-shri-dineshkumar-h-chugh-surat-the-acit-cent-cicle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-515-ahd-2001-14-m-s-quality-business-forms-p-ltd-ahmedabad-the-jtcit-sr-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1046-ahd-1998-14-shri-paavan-enterprises-ahmedabad-ito-wd-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1758-ahd-2001-14-the-addl-cit-asstt-sr-1-baroda-m-s-exprotecta-vithal-udhyog</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-146-ahd-2002-14-m-s-rashbihari-tobacco-processor-ltd-surat-the-dycit-inv-cir-3-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-548-ahd-2002-14-the-acit-baroda-circle-4-baroda-m-s-mahesh-enamelled-wires-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2163-ahd-1998-14-the-dcit-a-sr-3-baroda-m-s-windsor-food-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1571-ahd-2001-14-the-ito-tds-9-ahmedabad-m-s-vinamika-pharmaceuticals-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1900-ahd-2001-14-the-ito-tds-5-ahmedabad-m-s-labh-cons-amp-ind-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-924-ahd-2001-14-the-ito-gnr-ward-2-1-ahmedabad-m-s-ahuja-raj-jethanand-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2164-ahd-1999-14-the-asstt-c-i-t-circle-8-1-ahmedabad-m-s-gandhi-amp-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-199-ahd-2002-14-shri-tirathdas-j-dhamwani-panchmahal-the-dycit-cent-cir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1997-ahd-2005-14-shri-rakeshkumar-h-chugh-surat-the-acit-cent-cicle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3682-del-2001-14-jcit-spl-range-krishan-lal-amp-others-aop</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2120-del-2002-14-dcit-allan-bradley-india-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3788-del-2005-14-prasar-bharti-broodcasting-ltd-acit-circle-51-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3506-del-2003-14-desh-rakshak-aushhalaya-ltd-jcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2893-ahd-2002-14-the-dcit-baroda-1-baroda-m-s-gujarat-flavours-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-229-ahd-2006-14-the-acit-spl-range-1-ahmedabad-m-s-aarti-industries-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2305-ahd-2005-14-the-ito-tds-1-baroda-ongc-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2631-ahd-2005-14-the-ito-ward-4-gandhinagar-the-mansa-nagrik-sahakari-bank-ltd-dist-gandhinagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2676-ahd-2005-14-shri-vijay-d-patel-ahmedabad-the-acit-mehsana-circle-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2309-ahd-2005-14-the-ito-tds-1-baroda-ongc-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2683-ahd-2003-14-the-ito-ward-1-nadiad-the-janta-co-op-bank-ltd-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2686-ahd-2003-14-the-ito-ward-1-nadiad-the-janta-co-op-bank-ltd-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2692-ahd-2003-14-the-ito-ward-1-anand-charotar-nagrik-sahakari-bank-ltd-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2668-ahd-2003-14-the-ito-ward-1-nadiad-the-vaso-co-op-bank-ltd-dist-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2687-ahd-2003-14-the-ito-ward-1-nadiad-the-janta-co-op-bank-ltd-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2696-ahd-2003-14-the-ito-ward-1-anand-charotar-nagrik-sahakari-bank-ltd-anand</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-jayantilal-d-patel-212-1995</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-reading-bates-exploration-co-as-agent-of-mr-bevan-a-211-2004</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-b-falcon-drilling-co-the-commissioner-of-income-tax-dehradun-20-of-2005</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-s-p-gajjar-family-trust-169-1995</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-swastik-sanitary-works-ltd-180-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2684-ahd-2003-14-the-ito-ward-1-nadiad-the-janta-co-op-bank-ltd-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2685-ahd-2003-14-the-ito-ward-1-nadiad-the-janta-co-op-bank-ltd-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2672-ahd-2003-14-the-ito-ward-1-nadiad-the-vaso-co-op-bank-ltd-dist-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2695-ahd-2003-14-the-ito-ward-1-anand-charotar-nagrik-sahakari-bank-ltd-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2641-ahd-2003-14-the-asstt-cit-b-k-circle-palanpur-the-b-k-dist-central-co-op-bank-ltd-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2665-ahd-2003-14-the-ito-ward-1-nadiad-the-vaso-co-op-bank-ltd-dist-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2272-ahd-2004-14-gujarat-belts-amp-tools-baroda-the-income-tax-officer-ward-5-3-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1909-ahd-2001-14-the-ito-tds-5-ahmedabad-m-s-labh-const-amp-indus-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-ahd-2001-14-m-s-suveg-electornics-ahmedabad-the-acit-cir-8-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1572-ahd-2001-14-the-ito-tds-9-ahmedabad-m-s-vinamika-pharmaceuticals-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-189-ahd-2002-14-shri-vimal-b-shah-baroda-the-jtcit-r-2-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1240-ahd-2001-14-the-dcit-circle-2-1-mehsana-m-s-vijapur-taluka-co-op-purchase-amp-sales-union-ltd-vijapur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1194-ahd-1999-14-m-s-videocon-leasing-amp-ind-finance-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1918-ahd-1999-14-m-s-s-s-investment-ahmedabad-the-assistant-c-i-t-cir-2-5-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-ahd-2002-14-m-s-navdeep-investment-p-ltd-ahmedabad-the-ito-wd-7-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-ahd-2006-14-shri-dineshkumar-h-chugh-surat-the-acit-cent-circle-3-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1805-ahd-2000-14-the-j-c-i-t-sr-5-ahmedabad-dr-ram-swaroop-sharma-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2894-ahd-2002-14-the-dcit-baroda-1-baroda-m-s-gujarat-flavrous-p-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-ahd-2001-14-the-addl-cit-sr-8-ahmedabad-m-s-pankit-polytex-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-566-ahd-1999-14-the-dcit-a-central-circle-inv-1-suart-m-s-j-r-synthetics-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-594-ahd-2001-14-the-acit-circle-1-1-ahmedabad-m-s-jhaveri-dairy-farm-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2486-ahd-1999-14-the-acit-asstt-s-r-1-surat-m-s-themis-chemicals-ltd-vapi</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-ahd-2006-14-shri-rakeshkumar-h-chugh-surat-the-acit-cent-circle-3-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-ahd-2004-14-the-ito-ahmedabad-royale-infrastructure-amp-project-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1228-ahd-2001-14-the-dycit-circle-2-5-ahmedabad-shri-upendra-t-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2436-ahd-2005-14-shri-ashokkumar-jain-huf-surat-the-income-tax-officer-ward-2-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-ahd-2002-14-the-ito-tds-4-ahmedabad-m-s-executiv-engg-r-amp-b-panchyat-div-no-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-700-ahd-2002-14-the-acit-circle-8-ahmedabad-m-s-shree-sanand-tex-indus-ltd-sanand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-596-ahd-2002-14-the-ito-tds-4-ahmedabad-m-s-executive-engg-r-amp-b-panchyat-div-no-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2245-ahd-2005-14-saubhagya-agro-equipment-pvt-ltd-dist-sabarkantha-the-income-tax-officer-ward-1-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2304-ahd-2005-14-the-ito-tds-1-baroda-ongc-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2679-ahd-2005-14-shri-jairam-s-shewani-prop-joban-baroda-the-acit-osd-ward-5-3-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-226-ahd-2006-14-the-ito-ward-5-2-ahmedabad-pratima-attire-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-303-ahd-2006-14-the-ito-ward-3-4-ahmedabad-the-ahmedabad-peoplesco-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2310-ahd-2005-14-the-ito-tds-1-baroda-ongc-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2652-ahd-2005-14-shri-sanjay-bhupendra-tamakuwala-surat-the-income-tax-officer-ward-8-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2040-ahd-2005-14-the-ito-ward-8-2-ahmedabad-swet-zinc-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-304-ahd-2006-14-the-ito-ward-3-4-ahmedabad-the-ahmedabad-peoplesco-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-ahd-2002-14-the-ito-ward-5-2-ahmedabad-m-s-popular-capital-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3329-ahd-2002-14-m-s-specially-agrochem-ltd-baroda-the-a-c-i-t-cir-2-2-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1445-ahd-2001-14-the-addl-cit-asstt-sr-1-baroda-m-s-base-metal-chemicals-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2215-ahd-1999-14-shri-lalbhai-exportd-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1426-ahd-2005-14-shri-kayadara-ramlal-shivlal-baroda-the-income-tax-officer-ward-2-4-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1201-del-2003-14-weston-electroniks-ltd-dy-cit-circle-18-1</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1202-del-2003-14-weston-electroniks-ltd-addl-cit-spl-range-23</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1043-del-2002-14-kwick-travels-pvt-ltd-dcit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2641-del-2004-14-discovery-asia-inc-addl-director-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3789-del-2005-14-prasar-bharati-broodcasting-ltd-acit-circle-51-1</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3207-del-2002-14-anil-kumar-dcit-central-circle-9</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-del-2005-14-kashmiri-lal-nandraj-jog-ito-ward-38-2</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-b-falcon-drilling-co-the-commissioner-of-income-tax-dehradun-21-of-2005</loc>
               <lastmod>2025-09-18T07:04:45.938Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-haldwani-nainital-bank-ltd-57-2006</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2694-ahd-2003-14-the-ito-ward-1-anand-charotar-nagrik-sahakari-bank-ltd-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2644-ahd-2003-14-the-asstt-cit-b-k-circle-palanpur-the-b-k-dist-central-co-op-bank-ltd-palanpur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2642-ahd-2003-14-the-asstt-cit-b-k-circle-palanpur-the-b-k-dist-central-co-op-bank-ltd-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2669-ahd-2003-14-the-ito-ward-1-nadiad-the-vaso-co-op-bank-ltd-dist-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2671-ahd-2003-14-the-ito-ward-1-nadiad-the-vaso-co-op-bank-ltd-dist-naidad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2667-ahd-2003-14-the-ito-ward-1-nadiad-the-vaso-co-op-bank-ltd-dist-nadiad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-421-ahd-2001-14-m-s-prakash-steel-corpn-ahmedabad-the-dycit-cir-2-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1193-ahd-2001-14-m-s-pragati-sahakari-bank-ltd-baroda-the-ito-wd-1-2-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1942-ahd-2001-14-the-dycit-baroda-circle-1-baroda-m-s-india-medtronic-p-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-762-ahd-2001-14-the-jtcit-asstt-sr-2-baroda-m-s-kevin-enterprise-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-ahd-1998-14-m-s-bhoomi-marketing-p-ltd-surat-acit-co-cir-7-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1833-ahd-2001-14-m-s-precision-wires-india-ltd-palej-the-jtcit-sr-1-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2653-ahd-2005-14-kavo-dental-india-pvt-ltd-dist-anand-the-acit-anand-circle-anand</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1297-ahd-2001-14-m-s-unident-brushes-p-ltd-for-and-on-behalf-of-theth-bristlers-p-ltd-baroda-the-dycit-co-cir-1-4-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-ahd-2006-14-shri-sureshkumar-h-chugh-surat-the-acit-cent-circle-3-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-ahd-2001-14-the-ito-ward-1-1-ahmedabad-m-s-bhagwati-krupa-business-centre-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-ahd-2004-14-the-ito-ahmedabad-manglam-alloys-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-ahd-2006-14-shri-chirag-jaswatlal-shah-dist-panchmahal-the-income-tax-officer-ward-1-godhra</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1996-ahd-2005-14-shri-sureshkumar-h-chugh-surat-the-acit-cent-cicle-3-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2296-ahd-1998-14-the-dcit-a-inv-cir-3-1-ahmedabad-shri-hasmukhlal-vadilal-shah-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3127-ahd-2004-14-shri-fatehsinh-n-matreja-bharuch-the-income-tax-officer-ward-1-bharuch</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-733-ahd-2002-14-m-s-jyoti-transport-co-mehsana-the-ito-wd-1-mehsana</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2655-ahd-2005-14-the-acit-circle-1-ahmedabad-arvind-products-ltd-in-the-matter-of-erstwhile-arvind-polycot-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2367-ahd-2005-14-jyotsnaben-gordhanbhai-sarasiya-surat-the-income-tax-officer-ward-8-2-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2313-ahd-2005-14-the-ito-tds-1-baroda-ongc-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-801-ahd-2000-14-the-bunty-india-ltd-baroda-the-d-c-i-t-chennai</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1105-ahd-2001-14-the-dcit-cen-circle-2-3-ahmedabad-m-s-labh-estate-devlopers-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1102-ahd-2001-14-the-ito-ward-1-2-baroda-shri-dr-vijay-m-patel-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-ahd-2002-14-shri-rakesh-rasiklal-makwana-ahmedabad-the-income-tax-officer-wd-2-5-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-ahd-2002-14-smt-dhirajben-rasiklal-darji-ahmedabad-the-income-tax-officer-wd-2-5-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2127-del-2002-14-ito-ascent-enterprises</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3684-del-2001-14-jcit-spl-range-krishan-lal-amp-others-aop</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-707-del-2005-14-estel-technologies-pvt-ltd-dcit-circle-11-1</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4346-del-2002-14-dcit-circle-tehri-hydro-development-corporation</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1064-del-2002-14-sadhna-industries-ltd-dcit</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3206-del-2002-14-anil-kumar-dcit-central-circle-9</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-del-2003-14-access-management-services-p-ltd-d-c-i-t-co-cir-25-6</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-r-p-gajjar-family-trust-134-1995</loc>
               <lastmod>2025-09-18T06:54:58.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-c-s-hotels-pvt-ltd-145-1995</loc>
               <lastmod>2025-09-18T06:54:58.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kumar-brothers-chemists-pvt-ltd-the-union-territory-of-chandigarh-and-others-7499</loc>
               <lastmod>2025-09-18T07:00:55.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-ahd-2004-14-the-acit-gnr-circle-gandhinagar-m-s-gandhinagar-hotels-ltd-gandhinagar</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2639-ahd-2003-14-the-asstt-cit-b-k-circle-palanpur-the-b-k-dist-central-co-op-bank-ltd-palanpur</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2670-ahd-2003-14-the-ito-ward-1-nadiad-the-vaso-co-op-bank-ltd-dist-nadiad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2666-ahd-2003-14-the-ito-ward-1-nadiad-the-vaso-co-op-bank-ltd-dist-nadiad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1573-ahd-2001-14-the-ito-tds-9-ahmedabad-m-s-vinamika-pharmaceuticals-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1574-ahd-2001-14-the-ito-tds-9-ahmedabad-m-s-vinamika-pharma-ceuticals-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1570-ahd-2001-14-the-ito-tds-9-ahmedabad-m-s-viramika-pharmaceuticals-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-343-ahd-2006-14-shri-sushant-gurupada-karmakar-surat-the-income-tax-officer-ward-7-1-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1908-ahd-2001-14-the-ito-tds-5-ahmedabad-m-s-labh-cons-amp-indus-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-ahd-1999-14-shri-ganesh-chhabbhai-valabhai-patel-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-ahd-2002-14-m-s-panchmahal-dyestuff-indus-bharuch-the-jtcit-asstt-sr-2-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-564-ahd-1999-14-the-dcit-a-central-circle-inv-1-suart-m-s-j-r-amp-co-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1893-ahd-2001-14-the-acit-circle-1-vapi-m-s-aegis-logistics-ltd-vapi</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1840-ahd-2001-14-the-jtcit-baroda-range-4-baroda-m-s-sunder-metals-p-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-565-ahd-1999-14-the-dcit-a-central-circle-inv-1-suart-m-s-j-r-dyeing-amp-printing-mills-p-ltd-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1025-ahd-2000-14-the-j-c-i-t-asstt-sr-ii-ahmedabad-m-s-torrent-financeers-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-613-ahd-2001-14-the-jtcit-asstt-sr-2-ahmedabad-m-s-meghmani-indus-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-526-ahd-2001-14-shri-sunil-sitaram-gupta-ahmedabad-the-acit-cen-cir-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-544-ahd-2001-14-the-dcit-co-circle-7-2-ahmedabad-m-s-bloom-decor-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4279-ahd-2003-14-the-a-c-i-t-circle-9-ahmedabad-shri-purshottamdas-prabhudas-patel-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2308-ahd-2005-14-the-ito-tds-1-baroda-ongc-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2306-ahd-2005-14-the-ito-tds-1-baroda-ongc-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-ahd-2006-14-shri-harishkumar-uttamram-surat-the-income-tax-officer-ward-2-6-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2311-ahd-2005-14-the-ito-tds-1-baroda-ongc-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2603-ahd-2005-14-shri-sureshkumar-gaurishankar-joshi-ahmedabad-the-income-tax-officer-ward-12-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2335-ahd-2005-14-the-ito-ward-1-3-surat-m-s-nova-dyestuff-industries-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2307-ahd-2005-14-the-ito-tds-1-baroda-ongc-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-800-ahd-2000-14-the-bunty-india-ltd-baroda-the-d-c-i-t-chennai</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-ahd-2002-14-the-acit-vadodara-circle-2-baroda-smt-grishama-d-shah-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-239-ahd-2006-14-the-acit-circle-5-ahmedabad-nidan-chemicals-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1369-ahd-2000-14-m-s-dhanshree-agrochemicals-p-ltd-baroda-the-d-c-i-t-co-cir-1-1-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3681-del-2001-14-jcit-spl-range-krishan-lal-amp-others-aop</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-653-del-2003-14-dcit-cir-7-1-saw-pipes-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3787-del-2005-14-prasar-bharti-broodcasting-ltd-acit-circle-51-1</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3791-del-2005-14-prasar-bharati-broodcasting-ltd-acit-circle-51-1</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1488-del-2005-14-l-t-overseas-ltd-cit-delhi-ii</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2549-del-2002-14-dcit-circle-10-1-dwarikadish-investment-pvt-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3505-del-2003-14-desh-rakshak-aushdhalaya-ltd-jcit-special-range</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/benaben-bhanabhai-union-of-india-6378-1990</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-and-income-tax-officer-t-d-s-dehradun-the-district-excise-officer-dehradun-7-2001</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-reading-bates-exploration-co-as-agent-of-mr-greener-we-208-2004</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-reading-bates-exploration-co-as-agent-of-mr-linden-i-212-2004</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/andhra-pradesh-state-financial-corporation-hyderabad-rep-by-its-managing-director-commissioner-of-income-tax-hyderabad-1-and-another-21963</loc>
               <lastmod>2025-12-25T09:15:15.559Z</lastmod>
           </url>
         
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