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               <loc>https://counselvise.com/direct-tax/judgements/ita-880-del-2001-14-ito-ward-4-1-mohan-lal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-768-del-2004-14-chandra-vir-singh-jcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-714-del-2005-14-b-k-gupta-acit-circle</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-54-del-2004-14-acit-circle-i-dewan-rubber-industries-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1784-del-2003-14-kisan-sahkari-chinni-mills-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2054-del-2002-14-nav-auto-investment-pvt-ltd-jcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3208-del-2002-14-bronze-trading-ltd-dcit-inv-circle-25-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3713-del-2004-14-acit-circle-47-1-sunil-kant-sharma</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1158-del-2005-14-addl-cit-range-2-muzaffarnagar-kshetriya-gramin-bank-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1987-del-2004-14-nain-singh-meeut-ito-ward-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3395-del-2003-14-ito-ward-2-1-nain-singh-s-o-shri-maya-ram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3718-del-2004-14-lalit-advertising-acit-circle-27-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3259-del-2004-14-eqbal-singh-sindhana-acit-circle-35-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-149-del-2005-14-g-r-singh-amp-sons-huf-acit-circle-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2879-del-2004-14-acit-circle-7-1-savera-impex-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-meerut-and-assistant-commissioner-of-income-tax-circle-i-saharanpur-shri-ashok-prapann-sharma-67-of-2003</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/gujarat-fertilisers-commissioner-of-income-tax-227-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/btx-chemical-pvt-ltd-commissioner-of-income-tax-59-1991</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1467-ahd-2002-14-the-ito-ward-9-2-a-apos-bad-ahmedabad-m-s-ghanshyam-land-corporation-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1525-ahd-2000-14-the-j-c-i-t-asstt-sr-2-ahmedabad-shri-lalit-c-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-807-ahd-2002-14-the-dycit-exemp-ahmedabad-shri-manilal-laxmidas-bhalja-public-cheritable-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-435-ahd-2006-14-shri-thakor-bhavji-hiraji-dist-banaskantha-the-income-tax-officer-ward-3-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-958-ahd-2006-14-m-s-patel-babubhai-kantilal-amp-co-surat-the-acit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1099-ahd-2002-14-m-s-intersear-trading-co-ahmedabad-ahmedabad-the-dy-cit-asstt-sr-11-a-apos-bad-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4447-del-2003-14-ito-ward-12-1-jain-senetary-pvt-ltd</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-del-2001-14-acit-special-range-lakhani-rubber-udyog-ltd</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1197-del-2006-14-tawari-colonizers-p-ltd-acit-circle-2</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1159-del-2005-14-addl-cit-range-2-muzaffarnagar-distt-cooperative-bank-ltd</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4213-del-2002-14-sharda-brick-field-ito-ward-1-1</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gopal-iron-steel-co-gujarat-ltd-and-shree-steel-industries-and-shree-laxmi-steel-rolling-mills-and-raghuvir-synthetics-ltd-and-b-santumal-textile-mills-pvt-ltd-union-of-india-8387-2003</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-leenaben-a-sarabhai-219-1994</loc>
               <lastmod>2025-09-18T06:54:58.014Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-glass-lined-equipments-co-ltd-182-1995</loc>
               <lastmod>2025-09-18T06:54:58.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjiv-family-trust-commissioner-of-income-tax-149-1995</loc>
               <lastmod>2025-12-25T08:35:18.176Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1568-ahd-2001-14-the-dcit-co-circle-7-3-ahmedabad-m-s-eximco-electronics-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1557-ahd-2002-14-the-acit-cir-4-baroda-milstone-organic-ltd-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1129-ahd-2000-14-shri-lalit-chandulal-shah-ahmedabad-the-a-c-i-t-inv-cir-5-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-ahd-2001-14-m-s-chlochem-indus-ahmedabad-the-dcit-asstt-sr-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-ahd-2006-14-shri-mali-manabhai-pratapbhai-dist-banaskantha-the-income-tax-officer-ward-3-palanpur</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-ahd-2006-14-shri-thakor-kalusinh-hemji-dist-banaskantha-the-income-tax-officer-ward-3-palanpur</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-444-ahd-2006-14-shri-patel-govindbhai-hemubhai-dist-banaskantha-the-income-tax-officer-ward-3-palanpur</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-ahd-2005-14-smt-niruben-b-patel-ahmedabad-the-income-tax-officer-ward-10-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-769-ahd-2006-14-doshi-tubes-pvt-ltd-surat-the-income-tax-officer-ward-1-2-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-ahd-2000-14-m-s-prarthna-constructions-p-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-1720-ahd-2002-14-the-ito-ward-5-4-baroda-shri-dineshchandra-j-soni-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1718-ahd-2002-14-the-ito-ward-5-4-baroda-shri-dineshchandra-j-soni-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-778-ahd-2006-14-shri-dharmesh-popatbhai-ghaskata-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-1721-ahd-2002-14-the-ito-ward-5-4-baroda-shri-dineshchandra-j-soni-baroda</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1614-ahd-1999-14-the-dcit-a-central-circle-2-3-ahmedabad-m-s-labh-estate-developers-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-517-ahd-2006-14-tirupati-foam-ltd-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-515-ahd-2006-14-tirupati-foam-ltd-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1277-ahd-2002-14-shri-jaydeep-j-daver-surat-the-dy-cit-surat</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-660-ahd-2002-14-m-s-shon-ceramics-p-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-2278-del-2005-14-ratan-chand-harjas-ram-ito-ward-39-2</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1386-del-2006-14-excorts-cardiac-diseases-hospital-society-ddit-e-trust-circle-ii</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3631-del-2004-14-acit-circle-16-1-times-publishing-house-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-del-2004-14-acit-circle-i-dewan-rubber-industries-ltd</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-830-del-2005-14-gaurav-intt-udyog-ito-ward-i-1</loc>
               <lastmod>2024-10-09T16:18:10.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2580-del-2002-14-kanika-international-ltd-ito-ward-5-1</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-656-del-2003-14-acit-range-i-janhit-sewa-charitable-trust</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1985-del-2004-14-nain-singh-ito-ward-2-1</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3982-del-2003-14-ito-co-ward-12-1-gem-sanitory-appliances-p-ltd</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-450-del-2002-14-south-pole-securities-ltd-jcit-spl-range-27</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gopal-iron-steel-co-gujarat-ltd-and-shree-steel-industries-and-shree-laxmi-steel-rolling-mills-and-raghuvir-synthetics-ltd-and-b-santumal-textile-mills-pvt-ltd-union-of-india-8387-2003</loc>
               <lastmod>2025-09-18T06:58:29.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-karsandas-s-hindocha-and-vinodrai-k-hindocha-223-1995</loc>
               <lastmod>2025-09-18T06:54:58.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-karsandas-bechardas-and-sons-190-1995</loc>
               <lastmod>2025-09-18T06:54:58.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-swashraya-110-1992</loc>
               <lastmod>2025-09-18T06:54:58.014Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-expo-packaging-207-1995</loc>
               <lastmod>2025-09-18T06:54:58.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-chandra-charitable-trust-234-1995</loc>
               <lastmod>2025-09-18T06:54:38.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-baroda-chain-works-230-1995</loc>
               <lastmod>2025-09-18T06:54:38.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dahiba-family-trust-commissioner-of-income-tax-170-1995</loc>
               <lastmod>2025-12-25T08:35:17.933Z</lastmod>
           </url>
         
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