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               <loc>https://counselvise.com/direct-tax/judgements/ita-2363-del-2000-14-s-k-seth-a-c-i-t-ind-circle-8-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ushakiron-movies-state-of-andhra-pradesh-213-214-21313-21314-21315-21316-21317-21318-21319-26921-26988-26989-26990-26991-27538-27542</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ushakiron-movies-state-of-andhra-pradesh-213-214-21313-21314-21315-21316-21317-21318-21319-26921-26988-26989-26990-26991-27538-27542</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ushakiron-movies-state-of-andhra-pradesh-213-214-21313-21314-21315-21316-21317-21318-21319-26921-26988-26989-26990-26991-27538-27542</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ushakiron-movies-state-of-andhra-pradesh-213-214-21313-21314-21315-21316-21317-21318-21319-26921-26988-26989-26990-26991-27538-27542</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/vijay-cooperative-bank-ltd-assistant-commissioner-of-income-tax-circle-8-4-11146-1998</loc>
               <lastmod>2025-12-25T08:35:18.270Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/visakhapatnam-dock-labour-board-commissioner-of-income-tax-u2013-i-visakhapatnam-and-two-others-9368</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4416-ahd-2003-14-k-k-patel-foundation-baroda-the-income-tax-officer-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2154-ahd-2005-14-baroda-gujarat-gramin-bank-bharuch-the-acit-bharuch-circle-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-483-ahd-2006-14-shri-visaji-shivaji-thakore-dist-mehsana-the-income-tax-officer-ward-3-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-162-ahd-2006-14-m-s-shyamsunder-gopaldas-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2415-ahd-2005-14-smt-bhavna-d-shivani-baroda-the-income-tax-officer-ward-5-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-251-ahd-2006-14-shree-choryasi-vadi-trust-narmada-the-income-tax-officer-ward-1-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-164-ahd-2006-14-m-s-shyamsunder-gopaldas-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3815-ahd-2003-14-the-ito-abad-ward-3-4-ahmedabad-the-union-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1217-ahd-2002-14-m-s-parikh-art-jewellers-anand-the-dy-cit-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3813-ahd-2003-14-the-ito-abad-ward-3-4-ahmedabad-the-union-co-op-bank-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-746-ahd-2006-14-ameya-engineering-ltd-ahmedabad-the-acit-cent-circle-2-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3077-ahd-2004-14-m-s-radha-plastic-industries-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2581-ahd-2004-14-the-dcit-circle-5-baroda-m-s-assciate-engineers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1253-ahd-2002-14-the-acit-cir-6-surat-surat-m-s-ukai-pradesh-sahakari-khand-udyog-mandli-ltd-kushalpur-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1551-ahd-2002-14-the-ito-ward-2-3-ahmedabad-shri-nipul-h-doshi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-486-ahd-2006-14-shri-juhaji-gandaji-thakore-l-h-of-late-gandabhai-babaji-thakore-dist-mehsana-the-income-tax-officer-ward-3-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2595-ahd-2005-14-the-ito-ward-2-2-surat-shri-mukundlal-s-juneja-indl-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-519-ahd-2005-14-shri-k-m-ravji-ahmedabad-the-dy-cit-asst-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2287-del-2004-14-sudha-diwan-acit-circle-22-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3134-del-2001-14-ahluwalia-contracts-i-ltd-jcit-s-r-xvi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1554-del-2002-14-johan-lewis-banner-jcit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2069-del-2001-14-dcit-co-inv-circle-26-1-keystone-credit-services-p-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3155-del-2001-14-dcit-coy-circle-1-6-sunrise-proteins-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1092-del-2001-14-swastik-holding-ltd-dcit-co-circle-3-1</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-380-del-2004-14-welham-boys-school-society-ito-subhash-road</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1914-del-2001-14-dcit-tds-circle-22-1-costal-power-company</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2966-del-2001-14-dinesh-kumar-goel-dcit-central-circle-12</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-888-ahd-2004-14-m-s-prabhudas-mohanlal-bhimani-ahmedabad-the-acit-cent-circle-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-421-ahd-2005-14-smt-shantaben-k-patel-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-704-ahd-2003-14-the-halol-urban-co-op-bank-ltd-halol-the-ito-ward-1-godhra</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4247-ahd-2003-14-the-dcit-gnr-circle-gandhinagar-the-gandhinagar-nagrik-co-op-bank-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2624-ahd-2003-14-the-asstt-cit-circle-7-ahmedabad-the-general-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2676-ahd-2004-14-shri-purshotam-s-multani-ahmedabad-the-acit-central-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3967-ahd-2003-14-the-ito-baroda-shree-vardhaman-sahakari-bank-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4375-ahd-2003-14-the-acit-circle-5-ahmedabad-ocean-agro-india-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2481-ahd-2004-14-sunil-dyeing-amp-printing-mills-surat-the-acit-range-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4050-ahd-2003-14-the-ito-ward-6-3-ahmedabad-the-viramgam-mercantile-co-op-bank-ltd-viramgam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2554-ahd-2003-14-the-asstt-cit-patan-circle-patan-the-kadi-nagrik-sahakari-bank-ltd-kadi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-450-ahd-2006-14-m-s-shah-bhogilal-jethalal-amp-bros-ahmedabad-the-income-tax-officer-ward-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-404-ahd-2006-14-shri-rakeshkumar-narpatlal-shah-ahmedabad-the-income-tax-officer-ward-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4047-ahd-2002-14-opal-brishers-pvt-ltd-vadodara-the-ito-ward-4-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3152-ahd-2004-14-m-s-abhishek-pachaging-ind-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3153-ahd-2004-14-m-s-veer-packaging-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1588-ahd-2001-14-shri-mukhi-mohamacoli-ahraadhuser-palanpur-the-ito-wd-1-2-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-698-ahd-2002-14-the-acit-circle-8-ahmedabad-m-s-shah-alloys-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-ahd-2002-14-m-s-shah-chemicals-ahmedabad-the-acit-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-364-ahd-2001-14-the-dcit-co-circle-7-1-ahmedabad-m-s-aesculapius-remedies-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1866-ahd-2002-14-the-ito-ahmedabad-ward-2-3-ahmedabad-m-s-shah-chemicals-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-503-ahd-2002-14-the-ito-ward-1-3-surat-m-s-manish-dyes-amp-printing-mills-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-706-ahd-2003-14-the-halol-urban-co-op-bank-ltd-halol-the-ito-ward-1-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2551-ahd-2003-14-the-asstt-cit-patan-circle-patan-the-kadi-nagrik-sahakari-bank-ltd-kadi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2549-ahd-2003-14-the-asstt-cit-patan-circle-patan-n-g-shri-kadi-nagrik-sahakari-bank-ltd-kadi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4056-ahd-2003-14-the-dy-cit-gnr-circle-gandhinagar-gandhinagar-nagrik-co-op-bank-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2608-del-2004-14-dinesh-gupta-ito-ward-18-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1917-del-2001-14-dcit-tds-circle-22-1-costal-power-company</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-del-2001-14-addl-cit-special-range-imperial-auto-industries</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1918-del-2001-14-dcit-tds-circle-22-1-costal-power-company</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-842-del-2001-14-firquick-finance-pvt-ltd-dcit-co-circle-25-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2609-del-2004-14-pushpa-gupat-ito-ward-18-3</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-634-del-2003-14-ito-j-s-instalments-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-209-del-2004-14-sanjay-gupta-acit-circle-20-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3759-del-2002-14-mahavir-aluminium-ltd-jcit-spl-range-20</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-del-2004-14-jain-sons-ito-ward-50-2</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3535-del-2003-14-maxse-fashion-pvt-ltd-ito-ward-6-4</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dhat-u-sanskar-pvt-ltd-181-1995</loc>
               <lastmod>2025-09-18T06:54:58.014Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ushakiron-movies-state-of-andhra-pradesh-213-214-21313-21314-21315-21316-21317-21318-21319-26921-26988-26989-26990-26991-27538-27542</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ushakiron-movies-state-of-andhra-pradesh-213-214-21313-21314-21315-21316-21317-21318-21319-26921-26988-26989-26990-26991-27538-27542</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-481-ahd-2006-14-shri-visaji-shivaji-thakore-dist-mehsana-the-income-tax-officer-ward-3-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-485-ahd-2006-14-shri-visaji-shivaji-thakore-dist-mehsana-the-income-tax-officer-ward-3-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-491-ahd-2006-14-shri-juhaji-gandaji-thakore-l-h-of-late-gandabhai-babaji-thakore-dist-mehsana-the-income-tax-officer-ward-3-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-488-ahd-2006-14-shri-juhaji-gandaji-thakore-l-h-of-late-gandabhai-babaji-thakore-dist-mehsana-the-income-tax-officer-ward-3-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-487-ahd-2006-14-shri-juhaji-gandaji-thakore-l-h-of-late-gandabhai-babaji-thakore-dist-mehsana-the-income-tax-officer-ward-3-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-ahd-2006-14-m-s-shyamsunder-gopaldas-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-ahd-2000-14-the-baroda-dist-co-op-milk-producors-ltd-baroda-the-d-c-i-t-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-291-ahd-2001-14-the-addl-cit-sr-i-baroda-m-s-emtici-engg-co-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-182-ahd-2005-14-the-ito-s-k-ward-4-modasa-m-s-kisan-cold-storage-dist-sabarkantha</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-ahd-2001-14-m-s-trader-marketing-ahmedabad-the-joint-cit-sr-11-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-579-ahd-2002-14-m-s-surekh-binding-works-ahmedabad-the-acit-inv-cir-5-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1226-ahd-2002-14-the-acit-baroda-cir-4-baroda-weltarman-international-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4423-ahd-2003-14-k-k-patel-foundation-baroda-the-income-tax-officer-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4419-ahd-2003-14-k-k-patel-foundation-baroda-the-income-tax-officer-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3844-ahd-2003-14-the-ito-ward-2-2-ahmedabad-the-progressive-mercantile-co-op-bank-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-668-ahd-2006-14-smt-dungarram-d-agarwal-ahmedabad-the-dy-cit-cent-circle-2-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4420-ahd-2003-14-k-k-patel-foundation-baroda-the-income-tax-officer-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2771-ahd-2000-14-the-ito-co-ward-2-1-ahmedabad-m-s-four-m-finance-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1499-ahd-2000-14-the-dcit-cir-2-5-ahmedabad-shri-nilesh-kalidas-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1682-ahd-2002-14-the-acit-baroda-cir-4-baroda-new-vision-laser-centres-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1626-ahd-2000-14-the-dcit-co-cir-1-4-baroda-m-s-p-met-high-tech-co-op-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1458-ahd-2001-14-the-addl-cit-asstt-sr-1-baroda-m-s-camphar-amp-allied-products-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2089-ahd-2005-14-the-dcit-osd-range-1-ahmedabad-dutron-polymers-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1594-ahd-2002-14-m-s-shri-nipul-h-doshi-ahmedabad-the-acit-cent-cir-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1254-ahd-2002-14-the-acit-cir-6-surat-surat-m-s-ukai-pradesh-sahakari-khand-udyog-mandli-ltd-kushalpur-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-962-ahd-2000-14-the-j-c-i-t-sr-8-ahmedabad-m-s-bombay-soft-drinks-pltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1258-ahd-2001-14-shri-jyotish-bhogilal-shah-ahmedabad-the-dycit-cir-2-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1627-ahd-2001-14-the-add-cit-sr-8-ahmedabad-m-s-parle-marketing-services-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1786-ahd-2002-14-m-s-m-s-champaklal-prabhudas-bhimani-ahmedabad-the-acit-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1876-ahd-2001-14-the-dycit-cent-circle-2-3-ahmedabad-m-s-labh-estate-organiser-p-ltd-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1625-ahd-2001-14-the-addl-cit-sr-8-ahmedabad-m-s-parle-marketing-services-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2064-ahd-2001-14-smt-nayna-d-shah-ahmedabad-the-dycit-cir-2-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1165-ahd-2002-14-m-s-shah-bhimani-chemicals-ltd-ahmedabad-the-acit-cen-cir-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-642-ahd-2002-14-m-s-jarcy-builders-ahmedabad-the-jtcit-asstt-sr-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1402-ahd-2002-14-m-s-jinal-chem-p-ltd-ahmedabad-ahmedabad-the-acit-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1168-ahd-2002-14-m-s-sunshine-trust-ahmedabad-the-acit-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-987-ahd-2002-14-the-ito-ward-1-2-ahmedabad-m-s-bajaj-processers-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2627-ahd-2003-14-the-asstt-cit-circle-7-ahmedabad-the-kalupur-comm-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2557-ahd-2003-14-the-asstt-cit-patan-circle-patan-shri-kadi-nagrik-sahakari-bank-ltd-kadi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2628-ahd-2003-14-the-asstt-cit-circle-7-ahmedabad-the-kalupur-comm-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2550-ahd-2003-14-the-asstt-cit-patan-circle-patan-the-kadi-nagrik-sahakari-bank-ltd-kadi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2626-ahd-2003-14-the-asstt-cit-circle-7-ahmedabad-the-general-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-288-ahd-2006-14-shri-yadav-surendra-sukhanandan-baroda-the-income-tax-officer-ward-5-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-763-ahd-2004-14-the-ito-abad-ward-2-3-ahmedabad-m-s-prabhudas-mohanlal-bhimani-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4275-ahd-2003-14-the-ito-ward-5-1-baroda-shree-nirnat-nagrik-sahakari-mandli-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4274-ahd-2003-14-the-ito-ward-5-1-baroda-shree-nirnat-nagrik-sahakari-mandli-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4045-ahd-2002-14-peari-bristlers-pvt-ltd-varoda-the-i-to-ward-4-3-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-274-ahd-2000-14-the-acit-asstt-s-r-2-baroda-m-s-keystone-valves-india-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1392-ahd-2000-14-m-s-shalin-hotels-ltd-ahmedabad-the-j-c-i-t-asstt-s-r-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2596-ahd-2005-14-the-ito-ward-2-2-surat-shri-mukundlal-s-juneja-huf-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-288-ahd-2001-14-the-addl-cit-sr-i-baroda-m-s-elecon-engg-co-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2084-ahd-2005-14-shri-prakash-textiles-guj-ltd-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1575-ahd-2001-14-the-dcit-co-circle-7-1-ahmedabad-m-s-advance-multitech-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1650-ahd-2001-14-the-dcit-circle-2-1-baroda-m-s-pinky-matching-house-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3292-ahd-1997-14-the-acit-central-circle-i-baroda-m-s-motorol-india-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-ahd-2006-14-sharma-amp-co-ahmedabad-the-income-tax-officer-osd-1-amp-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-138-ahd-2002-14-the-ito-ahmedabad-ward-3-1-ahmedabad-shri-jagdish-r-patel-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3076-ahd-2002-14-m-s-aultima-search-vapi-the-a-c-i-t-cir-1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-756-ahd-2006-14-shri-kamlesh-natubhai-amin-baroda-the-income-tax-officer-ward-2-3-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-638-del-2003-14-ito-ward-2-2-asiatic-engineers-private-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1382-del-2004-14-shell-india-p-ltd-dcit-circle-8-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4944-del-2002-14-marubeni-india-pvt-ltd-jcit-spl-range-23</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3742-del-2002-14-prandh-finance-ltd-ito-ward-14-3</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-del-2004-14-rajan-ramanee-dcit-circle-11-3</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1870-del-2001-14-speed-lines-pvt-ltd-addl-cit-special-range-23</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-280-del-2004-14-varun-rai-acit-central-circle-9</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2301-del-2004-14-ajay-khanijo-acit-circle-19-1-i-p-estate</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-385-del-1999-14-r-c-jain-acit-central-circle-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-267-del-2004-14-estel-agrotech-ltd-ito-ward-11-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2618-del-2002-14-ito-co-ward-3-3-chanderbhan-shiv-naraian-talwar-jewellers-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3811-del-2002-14-m-n-arora-contractor-acit-circle-13-4</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3758-del-2002-14-mahavir-aluminium-ltd-jcit-spl-range-20</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-191-del-2004-14-jain-sons-dcit-circle-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4382-del-2002-14-acit-circle-16-1-jay-engineering-work-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3810-del-2002-14-choudhary-ajab-singh-amp-co-dcit-circle-24-2</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-ongc-as-agent-of-m-s-western-services-int-dehradun-79-2001</loc>
               <lastmod>2025-09-18T06:56:30.432Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ushakiron-movies-state-of-andhra-pradesh-213-214-21313-21314-21315-21316-21317-21318-21319-26921-26988-26989-26990-26991-27538-27542</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ushakiron-movies-state-of-andhra-pradesh-213-214-21313-21314-21315-21316-21317-21318-21319-26921-26988-26989-26990-26991-27538-27542</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ushakiron-movies-state-of-andhra-pradesh-213-and-214-of-2004-21313-to-27542-of-2005</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ushakiron-movies-state-of-andhra-pradesh-213-214-21313-21314-21315-21316-21317-21318-21319-26921-26988-26989-26990-26991-27538-27542</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/japson-estates-pvt-ltd-dy-commissioner-of-income-tax-circle-u2013-2-1-hyderabad-and-another-2399</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-729-ahd-2006-14-m-s-punjab-steel-rolling-mills-baroda-pvt-ltd-baroda-the-income-tax-officer-ward-4-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-289-ahd-2001-14-the-addl-cit-sr-i-baroda-m-s-emtici-engg-works-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-165-ahd-2006-14-m-s-shyamsunder-gopaldas-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-12-ahd-2006-14-m-s-altra-fine-gums-ahmedabad-the-dy-cit-circle-6-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3812-ahd-2003-14-the-ito-ward-3-4-ahmedabad-the-union-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-582-ahd-2006-14-m-s-idmc-ltd-anand-the-acit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3910-ahd-2003-14-the-ito-bharuch-the-ankleshwar-nagrik-sahakari-co-op-bank-ltd-dist-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3845-ahd-2003-14-the-ito-ward-2-2-ahmedabad-the-progressive-mercantile-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1685-ahd-2002-14-m-s-the-dy-cit-baroda-cir-1-baroda-baroda-ferro-alloys-amp-indus-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1500-ahd-2000-14-the-dcit-cir-2-5-ahmedabad-shri-nilesh-kalidas-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-411-ahd-2004-14-m-s-satnam-trading-co-ahmedabad-the-income-tax-officer-ward-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-350-ahd-2005-14-the-acit-circle-10-ahmedabad-m-s-chokshi-pigments-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2476-ahd-2000-14-the-jtcit-asstt-sr-2-ahmedabad-m-s-jayendrakumar-hiralal-kharawala-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1027-ahd-2002-14-m-s-sonal-s-gandhi-baroda-the-acit-cen-cir-1-baroda-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2225-ahd-1999-14-the-acit-asstt-spl-r-9-ahmedabad-m-s-petal-exports-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-963-ahd-2000-14-the-j-c-i-t-sr-8-ahmedabad-m-s-bombay-soft-drinks-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1592-ahd-2002-14-the-ito-ward-4-2-ahmedabad-jinal-chem-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-365-ahd-2001-14-the-dcit-co-circle-7-1-ahmedabad-m-s-aesculapius-remedies-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1808-ahd-2001-14-m-s-kalpana-collection-ahmedabad-the-acit-cir-8-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1875-ahd-2001-14-the-dycit-cent-circle-2-3-ahmedabad-m-s-labha-estate-developers-p-ltd-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-562-ahd-2002-14-m-s-premium-polyalloys-p-ltd-baroda-the-jtcit-asstt-sr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1251-ahd-2002-14-the-acit-cir-6-surat-surat-m-s-ukai-pradesh-sahakari-khand-udyog-mandli-ltd-kushalpur-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2019-ahd-2001-14-m-s-amtrex-appliances-ltd-ahmedabad-the-dycit-cent-cir-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2552-ahd-2003-14-the-asstt-cit-patan-circle-patan-the-kadi-nagrik-sahakari-bank-ltd-kadi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-940-ahd-2005-14-m-s-pari-tulsidas-narsidas-ahmedabad-the-cit-i-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-705-ahd-2003-14-the-halol-urban-co-op-bank-ltd-halol-the-ito-ward-1-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2753-ahd-2005-14-the-ito-ahmedabad-ward-2-3-ahmedabad-textile-traders-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1731-ahd-2003-14-the-ito-ward-10-1-ahmedabad-vijay-co-op-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-761-ahd-2004-14-the-ito-abad-ward-2-3-ahmedabad-m-s-prabhudas-mohanlal-bhimani-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3949-ahd-2003-14-the-ito-godhra-the-kalol-urban-co-op-bank-ltd-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2746-ahd-2005-14-the-acit-mehsana-circle-mehsana-the-kalyan-co-op-bank-ltd-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4269-ahd-2003-14-the-acit-circle-5-ahmedabad-oceanic-agro-india-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3968-ahd-2003-14-the-ito-baroda-shree-vardhaman-sahakari-bank-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1142-ahd-2000-14-the-j-c-i-t-asstt-sr-9-ahmedabad-m-s-shalin-hotels-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3155-ahd-2004-14-m-s-siddharth-coporation-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-356-ahd-2005-14-alka-india-limited-ahmedabad-the-acit-circle-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3666-ahd-2003-14-gujarat-texspin-ltd-ankleshwar-the-acit-ankleshwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2395-ahd-1998-14-the-dcit-a-central-circle-3-baroda-smt-arunaben-j-mehta-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2129-ahd-1998-14-the-acit-cenrl-circle-1-baroda-m-sa-panchmahal-cement-co-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3669-ahd-1997-14-the-acit-cen-cir-1-baroda-m-s-motorol-india-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-842-ahd-2005-14-the-dcit-osd-range-1-ahmedabad-alka-india-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1335-ahd-1998-14-the-acit-co-circle-3-baroda-shri-j-l-mehta-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-682-ahd-2006-14-uniphos-enterprises-limited-formerly-united-phosphorus-ltd-mumbai-the-addl-cit-valsad-range-valsad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-773-del-2002-14-dcit-pepsico-india-holding-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-258-del-2004-14-bhilai-motors-ito-ward-4-5</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4943-del-2002-14-marubeni-india-pvt-ltd-jcit-spl-range-23</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2055-del-2001-14-addl-cit-special-range-4-whirlpool-of-india-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-280-del-2001-14-ito-ward-11-6-gurinder-kaur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-67-del-2001-14-addl-cit-special-range-imperial-auto-industries</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4398-del-2002-14-ito-ward-18-2-ujala-electodes-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3680-del-2001-14-jcit-spl-range-ashok-kumar-satpal-amp-ors</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1916-del-2001-14-dcit-tds-circle-22-1-costal-power-company</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3743-del-2002-14-prandh-finance-ltd-ito-ward-14-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3185-del-2002-14-delhi-tourism-amp-transport-development-corporation-ltd-dcit-range-10-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3425-del-2002-14-dcit-co-circle-10-1-delhi-tourism-amp-transportation-development-corporation-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-19-del-2003-14-acit-nutech-hydroblasters-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ushakiron-movies-state-of-andhra-pradesh-213-214-21313-21314-21315-21316-21317-21318-21319-26921-26988-26989-26990-26991-27538-27542</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ushakiron-movies-state-of-andhra-pradesh-213-214-21313-21314-21315-21316-21317-21318-21319-26921-26988-26989-26990-26991-27538-27542</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ushakiron-movies-state-of-andhra-pradesh-213-214-21313-21314-21315-21316-21317-21318-21319-26921-26988-26989-26990-26991-27538-27542</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/vijay-cooperative-bank-ltd-assistant-commissioner-of-income-tax-circle-8-4-11128-1998</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/vijay-cooperative-bank-ltd-assistant-commissioner-of-income-tax-circle-8-4-10999-1998</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-292-ahd-2001-14-the-addl-cit-sr-i-baroda-m-s-elecon-engg-co-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1598-ahd-2001-14-shri-rambhai-r-bharwad-ahmedabad-the-dcit-a-sr-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3785-ahd-2003-14-the-ito-ward-1-godhra-the-mercantile-co-op-bank-ltd-godhra</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3843-ahd-2003-14-the-ito-ward-2-2-ahmedabad-the-progressive-mercantile-co-op-bank-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3916-ahd-2003-14-the-ito-godhra-the-laxmi-co-op-credit-society-ltd-godhra</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4418-ahd-2003-14-k-k-patel-foundation-baroda-the-income-tax-officer-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3862-ahd-2003-14-the-ito-osd-1-amp-3-ahmedabad-asahi-songown-colours-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4422-ahd-2003-14-k-k-patel-foundation-baroda-the-income-tax-officer-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4417-ahd-2003-14-k-k-patel-foundation-baroda-the-income-tax-officer-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3655-ahd-1997-14-the-surat-peoples-co-op-bank-ltd-surat-the-ito-wd-1-12-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1781-ahd-2001-14-the-dcit-cir-nadiad-shree-gokulesh-petrolium-kapadvanj</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-ahd-2002-14-the-acit-circle-8-ahmedabad-m-s-shree-prakash-textiles-guj-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1782-ahd-2001-14-the-dcit-cir-nadiad-shree-gokulesh-petroleum-kapadvanj</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-ahd-2006-14-the-acit-circle-8-ahmedabad-vikram-seeds-limited-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2195-ahd-2004-14-m-s-nissan-polyplast-nani-daman-the-income-tax-officer-ward-4-daman</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2204-ahd-2004-14-the-acit-circle-1-ahmedabad-dutron-polymers-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-ahd-2002-14-the-acit-circle-8-ahmedabad-m-s-shree-prakash-textiles-guj-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-357-ahd-1999-14-m-s-gujarat-vita-pharma-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-1209-ahd-2001-14-the-ito-ward-2-7-ahmedabad-m-s-new-lucky-restaurant-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-783-ahd-2000-14-the-bombay-soft-drinks-ltd-ahmedabad-the-jcit-asst-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1687-ahd-2002-14-m-s-the-ito-ward-11-2-ahmedabad-unity-trust-prop-of-jindal-chem-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1851-ahd-2001-14-the-jtcit-r-4-ahmedabad-m-s-genesis-consultants-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-131-ahd-2001-14-the-dcit-circle-1-1-gandhinagar-shri-shankarsing-l-waghela-gandhinagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1163-ahd-2002-14-m-s-feni-marketing-a-apos-bad-ahmedabad-the-acit-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-564-ahd-2002-14-m-s-sagar-dyeing-amp-printing-mills-ltd-surat-the-dycit-co-cir-3-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1164-ahd-2002-14-m-s-shah-bhimani-chemicals-ltd-a-apos-bad-ahmedabad-the-acit-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2556-ahd-2003-14-the-asstt-cit-patan-circle-patan-shri-kadi-nagrik-sahakari-bank-ltd-kadi</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3249-ahd-2002-14-the-ito-ahmedabdad-ward-2-3-ahmedabad-m-s-prabhudas-m-bhimani-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3966-ahd-2003-14-the-ito-baroda-shree-co-op-bank-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3965-ahd-2003-14-the-ito-ward-5-2-baroda-shree-co-op-bank-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-ahd-2006-14-mr-mustufabhai-ismailbhai-patel-ahmedabad-the-income-tax-officer-ward-6-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-685-ahd-2006-14-shri-dharmesh-jayantilal-doshi-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-553-ahd-2006-14-m-s-lancer-army-school-society-surat-the-income-tax-officer-circle-3-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-762-ahd-2004-14-the-ito-abad-ward-2-3-ahmedabad-m-s-prabhudas-mohanlal-bhimani-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2553-ahd-2003-14-the-asstt-cit-patan-circle-patan-the-kadi-nagrik-sahakari-bank-ltd-kadi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2555-ahd-2003-14-the-asstt-cit-patan-circle-patan-the-kadi-nagrik-sahakari-bank-ltd-kadi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-976-ahd-2005-14-the-acit-central-circle-1-1-ahmedabad-nirma-chemical-works-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4046-ahd-2002-14-peari-bristlers-pvt-ltd-vadodara-the-i-to-ward-4-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4048-ahd-2002-14-opal-brishers-pvt-ltd-vadodara-the-ito-ward-4-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2206-ahd-2002-14-m-s-daffodil-bristlers-p-ltd-baroda-the-dycit-cir-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3160-ahd-2004-14-m-s-mayura-industries-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2593-ahd-2000-14-shri-bhavanisingh-j-champavat-ahmedabad-the-dy-cit-cent-cir-1-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1576-ahd-2001-14-the-dcit-co-circle-7-1-ahmedabad-m-s-advance-multitech-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3747-ahd-1997-14-m-s-motorol-india-ltd-baroda-the-acit-cen-cir-1-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1197-ahd-1999-14-m-s-crystal-quinnone-p-ltd-ahmedabad-the-a-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-681-ahd-2006-14-uniphos-enterprises-limited-formerly-united-phosphorus-ltd-mumbai-the-addl-cit-valsad-range-valsad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-722-ahd-2006-14-ahmedabad-finvest-co-pvt-ltd-ahmedabad-the-cit-ahmedabad-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-683-ahd-2006-14-uniphos-enterprises-limited-formerly-united-phosphorus-ltd-mumbai-the-addl-cit-valsad-range-valsad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-971-ahd-2006-14-the-ito-ward-3-navsari-priyanka-co-op-hsg-so-ltd-navsari</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-519-del-2002-14-acit-inv-circle-ametak-auto-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1383-del-2004-14-shell-india-pvt-ltd-dcit-circle-8-1</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2064-del-2001-14-dcit-inv-circle-26-1-keystone-credit-services-p-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3933-del-2001-14-dcit-central-circle-20-ajay-gupta</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3664-del-2001-14-ito-co-ward-16-4-tushar-holidays-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-del-2004-14-amit-rai-acit-central-circle-9</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3750-del-2002-14-shipra-hotel-amp-bar-pvt-ltd-dcit-spl-range-2</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2646-del-2002-14-pecyeu-electronics-p-ltd-dcit-spl-range-1</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1077-del-2002-14-acit-cir-46-1-raghunath-murti-c-o-emco-fin-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4407-del-2002-14-ito-ward-4-1-j-k-steelomelt-pvt-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1208-del-2003-14-arkay-enterprises-acit-cir-33-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-655-del-2003-14-ito-ward-1-2-modern-general-finance-co</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-patel-diesels-154-1995</loc>
               <lastmod>2025-09-18T06:54:58.014Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assistant-commissioner-of-income-tax-central-circle-1-1-ahmedabad-o-l-of-minal-oil-industries-ltd-4-235-2005</loc>
               <lastmod>2025-09-18T06:54:58.014Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ushakiron-movies-state-of-andhra-pradesh-213-214-21313-21314-21315-21316-21317-21318-21319-26921-26988-26989-26990-26991-27538-27542</loc>
               <lastmod>2025-09-18T07:05:30.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/canara-bank-head-office-no-1120-j-c-road-bangalore-560-002-deputy-commissioner-of-income-tax-now-joint-commissioner-of-income-tax-special-range-vi-central-revenue-building-queens-road-bangalore-u2014-560-001-122-2000</loc>
               <lastmod>2025-12-25T08:25:20.668Z</lastmod>
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