<?xml version="1.0" encoding="UTF-8"?>
   <urlset xmlns="https://www.sitemaps.org/schemas/sitemap/0.9">
     
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-811-ahd-2000-14-m-s-akshar-corportions-surat-the-a-c-i-t-surat</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1729-ahd-2001-14-the-jtcit-asstt-sr-2-baroda-m-s-jalan-holding-p-ltd-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1038-ahd-2000-14-m-s-mitsu-industries-ltd-vapi-the-j-c-i-t-asstt-sr-1-surat</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2413-ahd-2000-14-m-s-maruti-potteiries-p-ltd-mehsana-the-dy-cit-asstt-a-r-sr-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1052-ahd-1999-14-shri-devendra-g-kothari-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-786-ahd-2006-14-the-acit-circle-5-ahmedabad-perfect-equipments-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2640-ahd-2005-14-the-ito-ward-5-1-baroda-shri-bhavanbhai-rukhadbhai-bharwad-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1802-ahd-2001-14-m-s-sanyo-meter-amp-electronics-ltd-baroda-the-dycit-co-cir-1-4-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2355-ahd-2000-14-the-jt-cit-sr-3-ahmedabad-m-s-apex-foundries-amp-engineers-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-ahd-2002-14-m-s-jayant-paper-mills-ltd-surat-the-dycit-sr-2-surat</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-786-ahd-1999-14-the-acit-asstt-spl-range-2-ahmedabad-m-s-parle-sales-amp-service-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2738-ahd-2002-14-the-acit-circle-8-ahmedabad-m-s-vadilal-industries-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2516-ahd-2000-14-the-addl-cit-sr-8-ahmedabad-m-s-nirma-credit-amp-capital-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2272-ahd-1998-14-m-s-r-r-plywood-centre-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-466-ahd-2006-14-vijayaben-shantilal-patel-dist-surat-the-income-tax-officer-ward-5-4-surat</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2421-ahd-2005-14-m-s-a-roy-enterprises-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-1651-ahd-1999-14-m-s-dhanraj-invest-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-747-ahd-2002-14-m-s-jayant-paper-mills-ltd-surat-the-dycit-sr-2-surat</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-363-ahd-1999-14-the-acit-cir-2-4-ahmedabad-shri-chaganlal-k-kothari-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2821-ahd-1997-14-the-dy-cit-asstt-s-r-2-ahmedabad-bimal-d-parikh-l-h-of-late-dashrath-j-parikh-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-ahd-2006-14-the-acit-circle-6-baroda-shri-sureshkumar-p-khosla-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1232-ahd-2002-14-the-ito-ward-2-3-baroda-baroda-m-s-jay-castor-oil-mills-village-bantha-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-903-ahd-2002-14-the-ito-tds-range-ahmedabad-m-s-b-nanji-cons-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1140-ahd-2002-14-the-dy-cit-exepmtion-ahmedabad-vasanti-nidhi-a-apos-bad-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-338-ahd-2004-14-gujarat-flavours-pvt-ltd-dist-vadodara-the-dy-cit-circle-1-dist-vadodara</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2601-ahd-2005-14-dr-manoramaben-shah-ahmedabad-the-acit-circle-13-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-902-ahd-2002-14-the-ito-tds-1-ahmedabad-m-s-satlon-inv-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3779-ahd-2003-14-the-ito-ward-1-godhra-the-godhra-urban-co-op-bank-ltd-godhra</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1739-ahd-2003-14-the-ito-ward-10-1-ahmedabad-nutan-nagrik-sahakari-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3754-ahd-2003-14-the-ito-ward-5-3-baroda-shree-swaminarayan-co-op-bank-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3770-ahd-2003-14-the-ito-ward-5-4-baroda-the-whaghodia-urban-co-op-bank-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3777-ahd-2003-14-the-ito-ward-1-godhra-the-godhra-urban-co-op-bank-ltd-godhra</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1742-ahd-2000-14-m-s-gujarat-telephone-cables-ltd-ahmedabad-the-d-c-i-tcencir-2-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-ahd-2002-14-smt-smrutiben-s-shah-ahmedabad-the-acit-cir-5-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3714-ahd-2002-14-the-acit-anand-cir-anand-m-s-jsl-inds-ltd-magar</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2000-ahd-2001-14-the-asstt-cit-ahmedabad-circle-1-ahmedabad-m-s-akalu-holdings-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-375-ahd-2002-14-m-s-jasmin-silk-surat-the-dycit-cent-cir-2-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-792-ahd-2003-14-shri-prashant-r-agrawal-ahmedabad-the-ito-ward-8-5-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1512-ahd-2001-14-m-s-patel-indravadan-bhai-baroda-the-acit-cir-1-2-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-ahd-2005-14-m-s-dhanvarsha-fincap-pvt-ltd-ahmedabad-the-income-tax-officer-osd-1-amp-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1020-ahd-2000-14-the-j-c-i-t-asstt-sr-2-ahmedabad-m-s-kunal-oraganics-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2759-ahd-2005-14-shri-chandravadan-ramanlal-deceased-l-h-sulochana-chandravadan-ahmedabad-the-income-tax-officer-ward-10-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1546-ahd-2003-14-the-ito-ward-4-godhra-bariya-nagrik-sahakari-bank-ltd-bariya</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1482-ahd-2003-14-the-ito-ward-10-1-ahmedabad-nutan-nagrik-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1481-ahd-2003-14-the-ito-ward-10-1-ahmedabad-nutan-nagrik-co-op-bank-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1555-ahd-2003-14-the-ito-ward-3-godhra-dahod-mercantile-co-op-bank-ltd-dahod</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2052-ahd-2003-14-the-ito-ward-2-3-surat-m-s-sweety-international-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-497-ahd-2006-14-shri-hansraj-r-juneja-surat-the-income-tax-officer-ward-2-3-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-499-ahd-2006-14-shri-rajesh-h-juneja-surat-the-income-tax-officer-ward-2-3-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3769-del-2000-14-anil-seni-dcit-circle-i</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3771-del-2000-14-anil-seni-dcit-circle-i</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-del-2003-14-a-c-i-t-central-cir-9-k-k-r-enterprises-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1202-del-2001-14-anurn-malik-ito-ward-24-3</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1203-del-2001-14-anun-malik-ito-ward-24-3</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1652-del-2000-14-sahkar-enterprises-p-ltd-dcit-cen-cir-iii</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3220-del-2002-14-telents-i-pvt-ltd-dcit-co-circle-29-2</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4996-del-2002-14-ashok-kumar-jain-ito-ward-2-4</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2129-del-2002-14-ito-capital-construction-company</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-del-2003-14-b-r-d-textiles-pvt-ltd-a-c-i-t-special-range</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-del-2003-14-margra-industries-ltd-addl-cit</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2270-del-2005-14-prudent-services-p-ltd-acit-circle-17-1</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4385-del-2002-14-dit-circle-2-1-suresh-nanda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-del-2003-14-alpine-modular-interiors-private-ltd-dcit-company-circle-1-3</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2617-del-2002-14-ito-co-ward-3-3-chanderbhan-shiv-narain-jalwar-jewellers-p-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-reading-bates-exploration-co-as-agent-of-mr-faulkner-a-219-2004</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-income-tax-officer-dehradun-and-union-of-india-through-chief-commissioner-of-income-tax-dehradun-smt-prem-arora-w-o-k-k-arora-and-central-administrative-tribunal-cat-allahabad-433</loc>
               <lastmod>2025-09-18T06:56:30.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3767-del-2000-14-anil-seni-dcit-circle-i</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3768-del-2000-14-anil-seni-dcit-circle-i</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4181-del-2001-14-dcit-circle-2-cryo-ganics-india-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2547-del-2002-14-dcit-circle-13-1-osram-india-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-467-ahd-2006-14-j-b-s-securities-pvt-ltd-ahmedabad-the-acit-circle-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1802-del-2001-14-dcit-non-resident-circle-allied-signal-international-inc</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2126-del-2002-14-dcit-tractel-tirfar-india-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4947-del-2002-14-ito-ward-16-4-trobex-proanotion-amp-trading-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4673-del-2003-14-eridson-a-v-swedon-dcit</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2624-del-2002-14-jcit-osd-kinetic-capital-finance-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-639-del-2003-14-micro-abrasives-india-ltd-dcit-circle-6-1</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1841-del-2001-14-dcit-co-circle-2-6-vijay-fartilizer-pvt-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-del-2003-14-b-r-d-textiles-pvt-ltd-a-c-i-t-special-range</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-del-2003-14-harsh-vardhan-sharma-dcit-circle-hardwar</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1347-del-2003-14-ashok-lalwani-ito-ward-4-3</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5534-del-1996-14-jagmohan-bhatia-dcit-spl-range-1</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2758-ahd-2005-14-shri-chandravadan-ramanlal-deceased-l-h-sulochana-chandravadan-ahmedabad-the-income-tax-officer-ward-10-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-ahd-2006-14-m-s-biji-securities-amp-finance-pvt-ltd-surat-the-income-tax-officer-ward-1-1-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1549-ahd-2003-14-the-ito-ward-4-godhra-bariya-nagrik-sahakari-bank-ltd-bariya</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1554-ahd-2003-14-the-ito-ward-3-godhra-dahod-mercantile-co-op-bank-ltd-dahod</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1547-ahd-2003-14-the-ito-ward-4-godhra-bariya-nagrik-sahakari-bank-ltd-bariya</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1544-ahd-2003-14-the-ito-ward-4-godhra-bariya-nagrik-sahakari-bank-ltd-bariya</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1405-ahd-1999-14-the-dcit-cerl-circle-2-3-ahmedabad-m-s-labh-constructions-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2163-ahd-1999-14-the-incoemtax-officer-cent-cir7-2-ahmedabad-m-s-the-gujarat-state-police-housing-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1404-ahd-1999-14-the-dcit-cerl-circle-2-3-ahmedabad-m-s-labh-constructions-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2774-ahd-2000-14-shri-vinod-j-patel-ahmedabad-the-acit-cir-2-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1282-ahd-2000-14-the-j-c-i-t-asstt-sr-1-ahmedabad-m-s-parle-sales-services-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-ahd-2005-14-royal-castor-products-ltd-dist-mehsana-the-acit-patan-range-patan</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-549-ahd-2002-14-the-acit-baroda-circle-4-baroda-m-s-panchmahal-cement-co-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-ahd-2006-14-shri-shashikant-p-shah-surat-the-income-tax-officer-ward-3-4-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2412-ahd-2000-14-m-s-maruti-potteries-p-ltd-mehsana-the-dy-cit-asstt-sr-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-626-ahd-2001-14-the-ito-ward-10-7-ahmedabad-m-s-navdeep-engineering-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1386-ahd-2001-14-m-s-jeevan-oxychem-products-vadodra-the-dycit-asstt-sr-2-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1475-ahd-2001-14-m-s-supack-p-ltd-baroda-the-dycit-co-cir-1-2-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1272-ahd-2001-14-the-addl-cit-sr-i-ahmedabad-m-s-ashima-syntex-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-ahd-2006-14-shri-maheshkumar-natwarlal-kadkia-surat-the-income-tax-officer-ward-7-4-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1387-ahd-2001-14-m-s-jeevan-oxychem-products-vadodra-the-dycit-asstt-sr-2-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2037-ahd-2001-14-the-acit-ahmedabad-circle-1-ahmedabad-m-s-colourflex-laminators-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-339-ahd-2004-14-gujarat-flavours-pvt-ltd-dist-vadodara-the-dy-cit-circle-1-dist-vadodara</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-ahd-2006-14-shri-krishnakant-p-sharma-baroda-the-income-tax-officer-ward-5-3-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2027-ahd-2001-14-the-ito-ward-1-1-ahmedabad-m-s-ambuja-synthetics-mills-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3767-ahd-2003-14-the-ito-ward-5-4-baroda-the-whaghodia-urban-co-op-bank-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3778-ahd-2003-14-the-ito-ward-1-godhra-the-godhra-urban-co-op-bank-ltd-godhra</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3759-ahd-2003-14-the-ito-ward-5-4-baroda-the-bahadarpur-urban-co-op-bank-ltd-dist-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3774-ahd-2003-14-the-ito-ward-1-godhra-the-janta-co-op-bank-ltd-godhra</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1660-ahd-1999-14-the-dcit-central-circle-3-baroda-m-s-world-trade-impex-p-ltd-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1028-ahd-2000-14-m-s-keshav-holiday-resorts-p-ltd-mehsana-the-j-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2729-ahd-2000-14-the-dycit-co-circle-7-5-ahmedabad-m-s-priyam-trading-amp-inv-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1527-ahd-1999-14-the-acit-asstt-spl-r-1-baroda-m-s-apex-electrical-ltd-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1071-ahd-2000-14-the-j-c-i-t-asstt-sr-1-suart-m-s-mitsu-intermediates-ltd-vapi</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1273-ahd-2001-14-the-ito-ward-1-2-palanpur-shri-dr-mukeshbhai-s-sanghvi-palanpur</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2063-ahd-2001-14-m-s-mustang-rice-mills-p-ltd-uttarsanda-the-dycit-asstt-sr-2-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-b-falcon-drilling-co-the-commissioner-of-income-tax-dehradun-19-of-2005</loc>
               <lastmod>2025-09-18T07:04:22.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-d-r-jewellers-additional-director-of-income-tax-investigation-and-others-10615</loc>
               <lastmod>2025-12-25T09:15:15.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-710-ahd-2002-14-m-s-ahmedabad-municipal-corpn-ahmedabad-the-jtcit-asstt-sr-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-873-ahd-1999-14-the-ito-ward-2-7-surat-m-s-dec-nee-tax-surat</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2680-ahd-2000-14-the-addl-cit-assesment-sr-i-surat-m-s-desai-cons-co-valsad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2362-ahd-2000-14-m-s-kinnary-pexturises-p-ltd-surat-the-dcit-cir-2-2-surat</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-325-ahd-1999-14-shri-c-k-kothari-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-907-ahd-2001-14-m-s-hdfc-finance-ltd-baroda-the-dycit-cent-cir-3-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-749-ahd-2002-14-m-s-jayant-paper-mills-ltd-surat-the-dycit-sr-2-surat</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-717-ahd-2002-14-m-s-rajesh-traders-ahmedabad-the-acit-inv-cir-5-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-468-ahd-2006-14-shri-shambhubhai-fulchand-dist-surat-the-income-tax-officer-ward-6-2-surat</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1400-ahd-2001-14-the-addl-cit-sr-8-ahmedabad-m-s-gmm-p-amp-aulder-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-922-ahd-2001-14-the-jtcit-asstt-sr-3-baroda-m-s-torrent-cables-ltd-nadiad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-494-ahd-2006-14-evergreen-trading-amp-construction-co-baroda-the-income-tax-officer-ward-5-4-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2284-ahd-2005-14-the-ito-ward-5-2-surat-m-s-jigar-industries-surat</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-517-ahd-2001-14-m-s-associated-mfg-ranic-p-ltd-baroda-the-acit-co-cir-1-1-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2515-ahd-2000-14-the-addl-cit-sr-8-ahmedabad-m-s-nirma-credit-amp-capital-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2656-ahd-2005-14-shail-distributors-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-ahd-2006-14-evergreen-trading-amp-construction-co-baroda-the-income-tax-officer-ward-5-4-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-492-ahd-2006-14-evergreen-trading-amp-construction-co-baroda-the-income-tax-officer-ward-5-4-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-470-ahd-2006-14-binaben-r-bhagat-ahmedabad-the-income-tax-officer-ward-3-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3644-ahd-1997-14-the-dycit-asstt-sr-1-ahmedabad-parle-sales-and-services-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-ahd-2001-14-m-s-rajsthan-metal-ind-corpn-ahmedabad-the-acit-cir-2-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1265-ahd-2001-14-m-s-jay-laminart-ltd-ahmedabad-the-acit-cen-cir-1-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-ahd-2006-14-shri-sanjay-j-acharya-ahmedabad-the-income-tax-officer-ward-6-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1606-ahd-2001-14-the-jtcit-sr-2-ahmedabad-m-s-jay-laminart-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1266-ahd-2001-14-m-s-jay-laminart-ltd-ahmedabad-the-acit-cen-cir-1-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-ahd-2006-14-smt-kamliniben-vijaybhai-shah-ahmedabad-the-acit-circle-11-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3758-ahd-2003-14-the-ito-ward-5-4-baroda-the-bahadarpur-urban-co-op-bank-ltd-dist-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1734-ahd-2003-14-the-ito-ward-1-nadiad-pij-peoples-co-op-bank-ltd-tal-nadiad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3768-ahd-2003-14-the-ito-ward-5-4-baroda-the-whaghodia-urban-co-op-bank-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1732-ahd-2003-14-the-ito-ward-1-nadiad-pij-peoples-co-op-bank-ltd-tal-nadiad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1738-ahd-2003-14-the-ito-ward-1-nadiad-pij-peoples-co-op-bank-ltd-tal-nadiad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3769-ahd-2003-14-the-ito-ward-5-4-baroda-the-whaghodia-urban-co-op-bank-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3761-ahd-2003-14-the-ito-ward-5-1-baroda-shri-bharat-co-op-bank-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1736-ahd-2003-14-the-ito-ward-1-nadiad-pij-peoples-co-op-bank-ltd-tal-nadiad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3245-ahd-2003-14-the-ito-ahmedabad-smt-usharani-r-agarwal-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-ahd-2002-14-m-s-roopkala-sarees-p-ltd-ahmedabad-the-acit-co-cir-7-5-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2346-ahd-2000-14-the-dccit-sr-i-ahmedabad-m-s-anagram-wellington-asset-managment-co-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-ahd-2001-14-the-jtcit-asstt-sr-2-baroda-m-s-narmada-chematur-petro-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-ahd-2002-14-the-acit-circle-4-ahmedabad-m-s-hi-rel-electronics-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1494-ahd-2001-14-shri-dr-surendra-s-gupta-palanpur-the-ito-wd-1-2-palanpur</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2570-ahd-2000-14-m-s-narmada-chematur-petrochemicals-p-ltd-bharuch-the-dy-cit-asstt-sr-2-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-611-ahd-1999-14-the-dcit-asstt-spl-ran-3-baroda-m-s-gujarat-photo-chemicals-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-534-ahd-2000-14-m-s-osaka-pharmacauticals-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2538-ahd-2000-14-the-dcit-cent-circle-2-3-ahmedabad-m-s-labh-const-co-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2410-ahd-1999-14-the-dcit-central-circle-7-1-ahmedabad-m-s-annapurana-fabrics-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-ahd-2006-14-the-ito-ward-1-vapi-m-s-colour-graphics-silvasa</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-ahd-2006-14-the-ito-ward-1-vapi-m-s-colour-graphics-silvasa</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-ahd-2006-14-shri-mohanlal-valiram-harjani-ahmedabad-the-income-tax-officer-ward-2-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1559-ahd-2003-14-the-ito-ward-3-godhra-dahod-urban-co-op-bank-ltd-dahod</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1553-ahd-2003-14-the-ito-ward-3-godhra-dahod-mercantile-co-op-bank-ltd-dahod</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1557-ahd-2003-14-the-ito-ward-3-godhra-dahod-urban-co-op-bank-ltd-dahod</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1548-ahd-2003-14-the-ito-ward-4-godhra-bariya-nagrik-sahakari-bank-ltd-bariya</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3746-ahd-2003-14-the-dcitbaroda-circle-1-baroda-avani-petrochem-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1468-ahd-2003-14-the-ito-patan-circle-patan-ranuj-nagrik-sahakari-bank-ltd-ranuj</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1467-ahd-2003-14-the-ito-patan-circle-patan-ranuj-nagrik-sahakari-bank-ltd-ranuj</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-496-ahd-2006-14-shri-balkishan-b-juneja-surat-the-income-tax-officer-ward-2-3-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2872-del-2003-14-dcit-circle-48-1-lester-garnett</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1204-del-2003-14-r-n-sahni-acit-cir-24-1-c-r-building</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4053-del-2003-14-dcit-cir-8-1-shivalik-cellulose</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1210-del-2003-14-ram-prakash-gandhi-ito-ward-4</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2756-del-2001-14-jcit-special-range-22-m-d-overseas-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1220-del-2003-14-shrishti-videcocorp-ltd-jcit-spl-rang-27</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-del-2003-14-addl-c-i-t-special-range-6-new-delhi-margara-industries-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1255-del-2002-14-dcit-indo-count-finance-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2125-del-2002-14-asstt-cit-satish-malhotra</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-del-2003-14-ashok-prapann-sharma-dcit-circle-hardware</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-reading-bates-exploration-co-as-agent-of-mr-temple-r-j-213-2004</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-reading-bates-exploration-co-as-agent-of-mr-shouldine-d-v-215-2004</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-jones-d-217-2004</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-812-ahd-2000-14-m-s-akshar-enterprise-surat-the-a-c-i-t-surat</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1338-ahd-2001-14-the-addlcit-sr-1-ahmedabad-m-s-crystal-woven-fabrics-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2356-ahd-2000-14-the-jt-cit-sr-3-ahmedabad-m-s-apex-foundries-amp-engineers-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2732-ahd-2000-14-m-s-parkar-securities-ltd-ahmedabad-the-dycit-cir-2-5-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-908-ahd-2001-14-m-s-s-dfc-securities-baroda-the-dycit-cent-cir-3-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-ahd-2000-14-the-acit-asstt-s-r-8-ahmedabad-m-s-nirma-credit-amp-capital-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3447-ahd-2003-14-m-s-usha-engineering-works-panchmahal-the-acit-panchmahal-circle-godhra</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-ahd-2006-14-the-acit-circle-6-baroda-shri-sureshkumar-p-khosla-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2349-ahd-1999-14-m-s-rasayanam-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-ahd-2001-14-smt-sumtiben-r-choksi-ahmedabad-the-jtcit-sr-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-ahd-2006-14-m-s-meghmani-organics-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-923-ahd-2001-14-the-jtcit-asstt-sr-3-baroda-m-s-torrent-cables-ltd-nadiad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2382-ahd-1998-14-the-dcit-a-central-circle-7-6-ahmedabad-m-s-survi-colour-chem-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1450-ahd-2001-14-the-jtcit-asstt-sr-2-baroda-m-s-jeevan-oxychem-products-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-ahd-2006-14-shri-pramod-d-sharma-baroda-the-income-tax-officer-ward-5-3-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-602-ahd-2002-14-m-s-eimco-elecon-i-ltd-baroda-the-jtcit-asstt-sr-1-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3773-ahd-2003-14-the-ito-ward-1-godhra-the-janseva-co-op-credit-soc-ltd-godhra</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1733-ahd-2003-14-the-ito-ward-1-nadiad-pij-peoples-co-op-bank-ltd-ta-nadiad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3755-ahd-2003-14-the-ito-ward-5-3-baroda-shree-swaminarayan-co-op-bank-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1737-ahd-2003-14-the-ito-ward-1-nadiad-pij-peoples-co-op-bank-ltd-tal-nadiad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3756-ahd-2003-14-the-ito-n-ward-5-3-baroda-shree-swaminarayan-co-op-bank-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3771-ahd-2003-14-the-ito-ward-5-4-baroda-the-whaghodia-urban-co-op-bank-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3775-ahd-2003-14-the-ito-ward-1-godhra-the-janta-co-op-bank-ltd-godhra</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1711-ahd-2003-14-shri-lalbhai-b-trivedi-ahmedabad-the-income-tax-officer-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1813-ahd-2001-14-m-s-nima-indus-ltd-ahmedabad-the-jtcit-sr-8-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-ahd-1999-14-the-ito-ward-10-4-ahmedabad-shri-amarnath-k-gupta-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-586-ahd-2002-14-the-ito-ward-10-4-ahmedabad-m-s-valani-exports-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-399-ahd-2002-14-m-s-apple-amusement-indus-ltd-baroda-the-jtcit-sr-1-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3435-ahd-2003-14-the-ito-ahmedabad-smt-dularidevi-s-agarwal-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1947-ahd-2001-14-the-jtcit-baroda-range-5-baroda-m-s-patel-chimanlal-vrajlal-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-460-ahd-2005-14-shri-nalin-c-doshi-baroda-the-acit-circle-2-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-434-ahd-2005-14-m-s-dhanvarsha-fincap-pvt-ltd-ahmedabad-the-income-tax-officer-osd-1-amp-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-ahd-2006-14-m-s-colour-graphics-silvasa-the-income-tax-officer-ward-1-vapi</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-265-ahd-2006-14-the-ito-ward-1-vapi-m-s-colour-graphics-silvasa</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1480-ahd-2003-14-the-ito-ward-10-1-ahmedabad-nutan-nagrik-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1543-ahd-2003-14-the-ito-ward-4-godhra-bariya-nagrik-sahakari-bank-ltd-bariya</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3747-ahd-2003-14-the-dcit-baroda-circle-1-baroda-avani-petrochem-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1469-ahd-2003-14-the-ito-patan-circle-patan-siddhpur-commercial-co-op-bank-ltd-siddhpur</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1558-ahd-2003-14-the-ito-ward-3-godhra-dahod-urban-co-op-bank-ltd-dahod</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-498-ahd-2006-14-shri-hansraj-r-juneja-huf-surat-the-income-tax-officer-ward-2-3-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-500-ahd-2006-14-shri-rajesh-h-juneja-huf-surat-the-income-tax-officer-ward-2-3-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4182-del-2001-14-dcit-circle-2-cryo-ganics-india-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1520-del-2001-14-allied-signal-int-apos-l-int-apos-l-dcit-nrc</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2329-del-2003-14-acit-central-circle-13-mahan-foods-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-del-2003-14-dcit-circle-1-stainless-investments-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1653-del-2000-14-sahkar-enterprises-p-ltd-dcit-cen-cir-iii</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1203-del-2003-14-r-n-sahni-acit-cir-24-1-c-r-building</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1547-del-2001-14-addl-cit-special-range-4-li-amp-funy-india-p-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4372-del-2002-14-hisar-oil-genral-mills-jcit-spl-range</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-del-2003-14-m-d-overseas-ltd-acit-new-delhi</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/berger-paints-india-ltd-commr-of-income-tax-delhi-v-797-2004</loc>
               <lastmod>2025-09-18T07:01:28.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-711-ahd-2002-14-m-s-a-m-c-ahmedabad-the-jtcit-asstt-sr-3-ahmedabad</loc>
               <lastmod>2024-10-10T05:48:29.608Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-505-ahd-2004-14-shri-saurin-j-shah-ahmedabad-the-acit-circle-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-ahd-2006-14-the-acit-circle-6-baroda-shri-sureshkumar-p-khosla-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-ahd-2002-14-m-s-chhotabhai-jethabhai-parrel-tobacco-products-company-ltd-nadiad-the-jtcit-asstt-sr-1-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-527-ahd-2002-14-the-ito-ward-4-3-baroda-m-s-shilchar-electronics-ltd-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-513-ahd-2006-14-shri-pravinchandra-ratilal-pipwala-surat-the-income-tax-officer-ward-3-4-surat</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-335-ahd-2006-14-m-s-meghmani-organics-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-579-ahd-2001-14-the-ito-tds-8-ahmedabad-m-s-coporation-bank-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2740-ahd-2005-14-bharat-omprakash-sharma-ahmedabad-the-income-tax-officer-ward-12-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-ahd-1999-14-the-dcit-circle-8-3-ahmedabad-shri-kanchanbhai-b-patel-ahmedabad</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-748-ahd-2002-14-m-s-jayant-paper-mills-ltd-surat-the-dycit-sr-2-surat</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1831-ahd-2001-14-the-jtcit-r-1-baroda-m-s-guj-fluorochemicals-ltd-baroda</loc>
               <lastmod>2024-10-09T16:14:34.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1720-ahd-1999-14-the-acit-asstt-spl-r-1-ahmedabad-m-s-asian-tubes-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1999-ahd-2005-14-dhanraj-motors-surat-the-income-tax-officer-ward-9-1-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-750-ahd-2002-14-m-s-jayant-paper-mills-ltd-surat-the-dycit-sr-2-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1469-ahd-2001-14-the-addl-cit-sr-i-ahmedabad-m-s-abir-chemicals-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1449-ahd-2001-14-the-jtcit-asstt-sr-2-baroda-m-s-jeevan-oxychem-products-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3776-ahd-2003-14-the-ito-ward-1-godhra-the-janta-co-op-bank-ltd-godhra</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3757-ahd-2003-14-the-ito-ward-5-4-baroda-the-bahadarpur-urban-co-op-bank-ltd-dist-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1723-ahd-2003-14-the-ito-ward-10-2-ahmedabad-manekchowk-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3760-ahd-2003-14-the-ito-ward-5-4-baroda-the-bahadarpur-urban-co-op-bank-ltd-dist-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1735-ahd-2003-14-the-ito-ward-1-nadiad-pij-peoples-co-op-bank-ltd-tal-nadiad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2278-ahd-2000-14-m-s-apex-foundries-amp-engineers-ahmedabad-he-jt-cit-sr-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-639-ahd-2000-14-the-j-c-i-t-asstt-s-r-2-baroda-m-s-ocean-lpg-bottling-ltd-anand</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-858-ahd-1999-14-m-s-gujarat-state-fertilizers-amp-chemicals-ltd-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-101-ahd-2002-14-the-ito-ward-6-3-surat-m-s-crystal-diamond-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1591-ahd-2001-14-the-ito-ward-3-3-ahmedabad-m-s-electro-pack-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-735-ahd-1999-14-the-acit-asstt-spl-range-7-ahmedabad-m-s-gujarat-state-fertilergers-amp-chemicals-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1256-ahd-2002-14-the-ito-ward-4-1-ahmedabad-m-s-ganpati-textile-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-433-ahd-2005-14-m-s-dhanvarsha-fincap-pvt-ltd-ahmedabad-the-income-tax-officer-osd-1-amp-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-ahd-2002-14-m-s-b-modi-amp-sons-bharuch-the-dycit-cir-2-2-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-ahd-2006-14-the-ito-ward-1-vapi-m-s-colour-graphics-silvasa</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2760-ahd-2005-14-shri-chandravadan-ramanlal-deceased-l-h-sulochana-chandravadan-ahmedabad-the-income-tax-officer-ward-10-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1470-ahd-2003-14-the-ito-patan-circle-patan-siddhpur-commercial-co-op-bank-ltd-siddhpur</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1545-ahd-2003-14-the-ito-ward-4-godhra-bariya-nagrik-sahakari-bank-ltd-bariya</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1471-ahd-2003-14-the-ito-patan-circle-patan-market-yard-commercial-co-op-bank-ltd-unjha</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1479-ahd-2003-14-the-ito-ward-10-1-ahmedabad-nutan-nagrik-co-op-bank-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1550-ahd-2003-14-the-ito-ward-4-godhra-bariya-nagrik-sahakari-bank-ltd-bariya</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1560-ahd-2003-14-the-ito-ward-3-godhra-dahod-urban-co-op-bank-ltd-dahod</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-495-ahd-2006-14-shri-sanjay-h-juneja-surat-the-income-tax-officer-ward-2-3-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-559-ahd-2006-14-the-acit-circle-3-ahmedabad-m-s-j-b-s-securities-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2880-del-2003-14-elymer-international-p-ltd-acit-circle-11-1</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3770-del-2000-14-anil-seni-dcit-circle-i</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3407-del-2001-14-dcit-circle-3-5-jipco-industries-pvt-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2332-del-2003-14-p-n-p-properties-p-ltd-ito-ward-14-1</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3480-del-2003-14-ito-exem-trust-ward-iii-charak-ayurvedic-institute</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4218-del-2001-14-saket-clun-dit-exemption</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3798-del-2002-14-dewan-enterprises-ltd-dcit-inv-circle-25-1</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2412-del-2003-14-acit-circle-6-1-milano-international-i-p-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2912-del-2003-14-milano-international-i-p-ltd-acit-circle-6-1</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1011-del-2002-14-dcit-n-k-aggarwala</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4360-del-2002-14-acit-circle-2-1-bharatpur-nutitional-products-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1224-del-2003-14-dcit-circle-12-1-gillette-group-india-p-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4426-del-2002-14-ito-ward-27-3-attar-singh</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-del-2003-14-b-r-d-textiles-pvt-ltd-a-c-i-t-special-range</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-del-2003-14-ashok-prapann-sharma-dcit-circle-hardwar</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-del-2003-14-harsh-vardhan-sharma-dcit-circle-hardwar</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-reading-bates-exploration-co-as-agent-of-mr-baker-p-214-2004</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dehradun-reading-bates-exploration-co-as-agent-of-mr-giske-j-216-2004</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/senior-manager-in-charge-finance-wages-bhilai-steel-plant-bhilai-and-steel-authority-of-india-ltd-bhilai-steel-plant-bhilai-income-tax-officer-t-d-s-2068</loc>
               <lastmod>2025-09-18T07:02:21.103Z</lastmod>
           </url>
         
   </urlset>
 