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               <loc>https://counselvise.com/direct-tax/judgements/ita-966-ahd-2001-14-m-s-tracon-stock-brokers-p-ltd-ahmedabad-the-dcit-cir-2-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/hemesh-family-trust-commissioner-of-income-tax-248-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1911-ahd-1998-14-m-s-mardia-steel-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-320-ahd-2002-14-the-acit-ahmedabad-circle-1-ahmedabad-m-s-arvind-intex-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-ahd-2001-14-m-s-surat-beverages-ltd-surat-the-dcit-cent-cir-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1274-ahd-2001-14-the-dycit-cent-circle-2-surat-m-s-surat-beverages-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1977-ahd-2001-14-the-dcit-brd-circle-1-baroda-m-s-guj-carbon-amp-inds-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1081-ahd-2000-14-m-s-l-k-pace-india-p-ltd-baroda-the-j-c-i-tsr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4598-ahd-1996-14-vadilal-financial-services-ltd-ahmedabad-the-acit-co-circle-7-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-803-ahd-2000-14-the-kajal-exports-ahmedabad-the-jcit-asst-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2217-ahd-2004-14-m-s-marutinandan-infotech-pvt-ltd-surat-the-income-tax-officer-ward-1-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-464-ahd-2006-14-the-ito-ward-1-4-surat-m-s-nemlaxmi-books-i-pvt-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-ahd-2005-14-the-acit-central-circle-1-1-ahmedabad-nirma-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-165-ahd-2005-14-nirma-limited-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1533-ahd-2001-14-m-s-chandra-trading-corpn-ahmedabad-the-ito-wd-6-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2416-ahd-1999-14-the-dcit-central-circle-7-1-ahmedabad-m-s-advaitya-products-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1984-ahd-2001-14-the-dcit-brd-circle-1-baroda-m-s-diamond-cables-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1866-ahd-2001-14-the-acit-circle-8-ahmedabad-m-s-rasranjan-food-products-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-483-ahd-2002-14-the-dycit-circle-12-ahmedabad-m-s-multispan-instrument-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1940-ahd-2001-14-the-dycit-baroda-circle-1-baroda-m-s-diamond-cables-ltd-baroda</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-759-ahd-2001-14-the-jtcit-asstt-sr-2-baroda-m-s-nitrochem-india-p-ltd-baroda</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-812-ahd-2002-14-the-ito-ward-2-3-baroda-m-s-kalpna-engg-corpn-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-543-ahd-2002-14-the-acit-baroda-circle-4-baroda-m-s-20-microns-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1248-ahd-2001-14-the-jtcit-gnr-sr-ahmedabad-smt-madhukanta-r-laskari-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1377-ahd-2002-14-the-acit-bharuch-circle-bharuch-bharuch-m-s-special-cables-industries-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2038-ahd-2001-14-m-s-akash-polymers-p-ltd-baroda-the-dycit-cir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-727-ahd-1999-14-shri-kanubhai-n-amin-baroda-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2383-ahd-2000-14-the-addl-cit-sr-8-ahmedabad-m-s-nirma-credit-amp-capital-ltd-formerly-known-nirma-detergent-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2515-ahd-2003-14-shri-vijaybhai-somabhai-patel-ahmedabad-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1793-ahd-2000-14-m-s-c-k-kothari-fi-service-p-ltd-ahmedabad-the-d-c-i-tcir-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2708-ahd-2004-14-the-acit-central-circle-2-1-ahmedabad-top-impex-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2111-ahd-2005-14-dishman-pharmaceuticals-amp-chemicals-ltd-ahmedabad-the-acit-cricle-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1116-ahd-2006-14-the-sojitra-co-op-bank-ltd-dist-anand-the-income-tax-officer-petlad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2350-ahd-2005-14-shri-babubhai-nathubhai-moradiya-surat-the-income-tax-officer-ward-8-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2057-ahd-2005-14-m-s-cama-hotels-limited-ahmedabad-the-acit-ahmedabad-range-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-ahd-2006-14-the-ito-ward-4-gandhinagar-m-s-semitronik-industries-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-666-ahd-2006-14-ashtha-intermediates-limited-ahmedabad-the-acit-circle-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2709-ahd-2004-14-the-acit-central-circle-2-1-ahmedabad-shri-rajubhai-kantibhai-kapasi-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1164-ahd-2006-14-gujarat-state-road-transport-corporation-baroda-the-income-tax-officer-tds-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-347-ahd-2005-14-m-s-atul-intermediates-ahmedabad-the-income-tax-officer-osd-1-amp-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1121-ahd-2005-14-k-verma-charitable-trust-ahmedabad-the-dit-e-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2607-ahd-2005-14-krishak-bharati-cooperative-limited-surat-the-income-tax-officer-tds-ward-2-amp-4-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4455-ahd-1996-14-shri-bharatbhai-m-makwana-ahmedabad-the-dy-cit-a-s-r-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-848-ahd-2002-14-the-ito-ward-1-2-surat-m-s-harisons-yarns-p-ltd-surat</loc>
               <lastmod>2024-10-09T16:21:41.659Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4429-ahd-2003-14-the-acit-vapi-circle-vapi-vapi-product-industries-vapi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-237-ahd-2000-14-the-kherani-paper-mills-ltd-surat-the-jcit-asst-sr-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-ahd-2005-14-the-acit-circle-10-ahmedabad-shri-jayendra-h-kharawala-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1377-ahd-2000-14-smt-daxaben-jagdishbhai-bhagat-navsari-the-a-c-i-t-cir-1-navsari</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1240-ahd-2002-14-the-ito-ward-4-godhra-godhara-the-sarvodaya-coop-credit-so-ltd-lunawada</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-ahd-2005-14-the-acit-circle-10-ahmedabad-m-s-parshwanath-international-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-459-ahd-2006-14-shri-varvabhai-kurshibhai-rabari-dist-mehsana-the-income-tax-officer-ward-3-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4188-ahd-2003-14-the-ito-ward-1-3-surat-m-s-kashi-exports-pvt-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1665-ahd-2004-14-shri-hirabhai-samjibhai-patel-surat-the-income-tax-officer-ward-9-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1503-ahd-2002-14-m-s-nugen-machineries-ltd-ahmedabad-the-dy-cit-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4103-ahd-2003-14-somal-traders-vapi-the-income-tax-officer-vapi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1323-ahd-2001-14-shri-shirish-jashwantlal-shah-surat-the-assttcit-cir-1-3-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1031-ahd-2006-14-nokia-finance-international-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-339-ahd-2005-14-the-ito-ward-11-4-ahmedabad-m-s-mahalaxmi-export-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-461-ahd-2006-14-shri-varvabhai-kurshibhai-rabari-dist-mehsana-the-income-tax-officer-ward-3-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-456-ahd-2006-14-shri-varvabhai-kurshibhai-rabari-dist-mehsana-the-income-tax-officer-ward-3-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4441-ahd-2003-14-shaikh-jalilbhai-abdulbhai-surat-the-acit-circle-5-surat</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-ahd-2005-14-the-dcit-circle-6-ahmedabad-m-s-alpani-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1504-ahd-2002-14-m-s-nugen-machineries-ltd-ahmedabad-the-dy-cit-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-144-ahd-2006-14-m-s-durga-construction-co-nadiad-the-income-tax-officer-ward-1-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1600-ahd-2005-14-shri-narendra-parbhubhai-patel-surat-the-income-tax-officer-ward-6-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-145-ahd-2006-14-m-s-durga-construction-co-nadiad-the-income-tax-officer-ward-1-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-398-ahd-2005-14-in-situ-fab-engg-services-navsari-the-acit-circle-1-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-mehsana-district-co-op-milk-producers-union-ltd-70-1996</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shri-ganesh-valabhai-family-trust-commissioner-of-income-tax-241-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2809-del-2004-14-usufpur-gur-amp-khandsari-udyog-dcit-circle-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5632-del-2004-14-acit-circle-2-baghpat-cooperative-sugar-mills-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2041-del-2004-14-pan-am-sat-international-system-lic-ddit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-632-del-2006-14-rajender-kumar-gupta-ito-ward-32-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1623-ahd-2006-14-shri-manish-bhanubhai-patel-nadiad-the-income-tax-officer-ward-4-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-846-ahd-1998-14-the-dcit-sr-7-ahmedabad-sayaji-inds-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-487-ahd-2002-14-the-ito-ward-4-4-surat-m-s-uday-yarn-twisters-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1469-ahd-2006-14-the-acit-circle-5-ahmedabad-ratnamani-metals-amp-tubes-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2238-ahd-2005-14-shri-nirmal-p-bhatia-ahmedabad-the-income-tax-officer-ward-9-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-940-ahd-2006-14-brodweld-pvt-ltd-baroda-the-acit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1961-ahd-2001-14-the-jtcit-kheda-range-nadiad-m-s-the-vaso-co-op-bank-ltd-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-681-ahd-2001-14-the-addl-cit-asstt-sr-i-baroda-shri-dilipbhai-g-chokshi-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-353-ahd-2002-14-m-s-dhru-motors-surat-the-dycit-cent-cir-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-150-ahd-2000-14-the-dcit-central-circle-7-1-ahmedabad-m-s-rasranjan-food-product-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-569-ahd-2002-14-m-s-20-microns-ltd-baroda-the-jtcit-asstt-sr-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1899-ahd-1999-14-m-s-deversons-industries-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-227-ahd-2002-14-shri-vasantbhai-c-soni-ind-baroda-the-dycit-cir-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-64-ahd-2002-14-m-s-sdfc-securities-ltd-baroda-the-dycit-co-cir-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2675-ahd-2000-14-the-dycit-co-circle-7-5-ahmedabad-m-s-n-j-devani-builders-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-996-ahd-2002-14-the-dy-cit-baroda-circle-1-baroda-ashwin-vanaspati-inds-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4018-ahd-2003-14-the-acit-circle-4-ahmedabad-harsha-engineers-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2753-ahd-2000-14-the-dcit-co-circle-7-1-ahmedabad-m-s-advaitya-products-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-127-ahd-2005-14-alps-chemicals-pvt-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-622-ahd-2006-14-the-acit-circle-9-ahmedabad-dr-hriday-d-vaidya-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-284-ahd-2006-14-shri-trikamlal-laxmanbhai-patel-surat-the-income-tax-officer-ward-8-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1327-ahd-2006-14-shri-alkesh-enterprises-ahmedabad-the-cit-ahmedabad-iii-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-621-ahd-2006-14-the-acit-circle-9-ahmedabad-dr-hriday-d-vaidya-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-921-ahd-2006-14-soma-textiles-amp-industries-ltd-ahmedabad-the-addl-cit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-133-ahd-2006-14-shri-dipak-s-shah-ahmedabad-the-income-tax-officer-ward-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4453-ahd-1996-14-shri-sureshbhai-m-makwana-ahmedabad-the-dy-cit-a-s-r-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1468-ahd-2002-14-the-ito-ward-1-2-baroda-baroda-delite-engg-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4454-ahd-1996-14-shri-arvindbhai-m-makwana-ahmedabad-the-dy-cit-a-s-r-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-334-ahd-2002-14-m-s-d-c-p-const-surat-the-ito-cum-aced-cir-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1248-ahd-2002-14-the-ito-ward-1-godhra-godhara-the-laxmi-coop-credit-so-ltd-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1098-ahd-2006-14-the-ito-ward-5-2-ahmedabad-pramukh-agrico-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-854-ahd-2002-14-the-ito-ward-1-4-surat-m-s-limbach-textiles-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2386-ahd-1998-14-the-acit-sr-8-ahmedabad-shri-harisiddh-spe-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1666-ahd-2004-14-shri-hasmukhbhai-hirabhai-patel-surat-the-income-tax-officer-ward-9-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4037-ahd-2003-14-m-s-darrk-diamonds-surat-the-income-tax-officer-ward-9-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-620-ahd-2006-14-the-ito-ward-5-3-surat-shri-manoj-p-thakkar-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-337-ahd-2005-14-the-ito-ward-4-2-ahmedabad-kiri-dyes-amp-chemicals-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1250-ahd-2002-14-the-ito-ward-1-godhra-godhara-the-laxmi-coop-credit-so-ltd-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-darul-ullaim-hasania-69-1997-116-1997</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/u-jawahar-lal-union-of-india-16477</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/synbiotics-limited-commissioner-of-income-tax-238-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/deepak-construction-company-commissioner-of-income-tax-269-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-darul-ullaim-hasania-69-1997-116-1997</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-905-ahd-1999-14-the-acit-asstt-spl-range-7-ahmedabad-m-s-sayaji-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2159-ahd-1998-14-the-dcit-a-central-circle-2-2-ahmedabad-m-s-mardia-steel-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-761-ahd-1999-14-the-sayaji-inds-ltd-kathwada-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-885-ahd-2002-14-the-jtcit-asstt-sr-2-baroda-m-s-jaykay-associates-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-847-ahd-2002-14-the-ito-ward-1-2-surat-m-s-hindustan-stainless-steel-wire-co-p-lt-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-540-ahd-2000-14-the-dcit-c0-circle-2-2-ahmedabad-m-s-mardia-steel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1475-ahd-2006-14-shri-satishkumar-p-purohit-ahmedabad-the-income-tax-officer-ward-3-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-941-ahd-2006-14-brodweld-pvt-ltd-baroda-the-acit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-200-ahd-2006-14-shree-trambakeshwar-quarry-works-pvt-ltd-anand-the-income-tax-officer-ward-4-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-341-ahd-2005-14-the-acit-central-circle-1-1-ahmedabad-nirma-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2315-ahd-1999-14-the-acit-asstt-spl-r-7-ahmedabad-m-s-sayaji-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1663-ahd-2001-14-m-s-torrent-finance-p-ltd-ahmedabad-the-jtcit-asstt-sr-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-709-ahd-2006-14-shri-bhagchand-kalika-huf-surat-the-income-tax-officer-ward-2-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1129-ahd-2006-14-pioneer-furnaces-pvt-ltd-baroda-the-income-tax-officer-ward-4-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1512-ahd-2000-14-m-s-scarlo-machineres-ahmedabad-the-j-c-i-t-asstt-s-r-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2591-ahd-2000-14-the-jtcit-gnr-sr-ahmedabad-shri-rajendra-d-lakshmi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2336-ahd-1999-14-the-rasranjan-food-product-pvt-ltd-ahmedabad-the-asstt-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1546-ahd-2002-14-the-dy-cit-cir-1-baroda-guj-perfect-engg-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-358-ahd-2001-14-m-s-torrent-leasing-amp-finance-ltd-ahmedabad-the-ito-co-wd-7-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1225-ahd-2002-14-the-acit-baroda-cir-4-baroda-parul-chemicals-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-915-ahd-2002-14-the-ito-ward-4-1-ahmedabad-m-s-guj-ambuja-cotspin-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-930-ahd-2002-14-the-acit-baroda-circle-4-baroda-m-s-maksteel-wirew-healds-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-513-ahd-2002-14-the-acit-circle-1-surat-m-s-a-k-patel-amp-co-const-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1379-ahd-1999-14-the-acit-asstt-spl-r-gandhinagar-m-s-balaram-cement-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1367-ahd-2002-14-the-ito-ward-1-1-surat-surat-m-s-bharat-vijay-const-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-570-ahd-2002-14-m-s-20-microns-ltd-baroda-the-jtcit-asstt-sr-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-131-ahd-2005-14-the-acit-circle-1-ahmedabad-m-s-alps-chemicals-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1165-ahd-2006-14-gujarat-state-road-transport-corporation-baroda-the-income-tax-officer-tds-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-164-ahd-2005-14-nirma-limited-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1117-ahd-2006-14-the-sojitra-co-op-bank-ltd-dist-anand-the-income-tax-officer-petlad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3668-ahd-2004-14-shri-jagjitsingh-kamalnayan-bhatia-ahmedabad-the-income-tax-officer-ward-6-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-760-ahd-2003-14-themis-chemicals-ltd-mumbai-the-acit-vapi-circle-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4156-ahd-2003-14-smt-jagrutiben-j-desai-surat-the-income-tax-officer-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1119-ahd-2002-14-the-dy-cit-ahmedabad-ahmedabad-shri-hasmukhlal-jashwantlal-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2375-ahd-1999-14-the-acit-asstt-s-r-8-ahmedabad-m-s-harisiddh-sp-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1131-ahd-2002-14-m-s-lakhanpan-national-ltd-baroda-the-dy-cit-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4149-ahd-2003-14-smt-minaxiben-champaklal-jariwala-surat-the-income-tax-officer-ward-5-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1247-ahd-2002-14-the-ito-ward-1-godhra-godhara-the-laxmi-coop-credit-so-ltd-godhra</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1160-ahd-2003-14-shri-ghanshyambhai-p-patel-ahmedabad-the-dy-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1238-ahd-2002-14-the-ito-ward-4-godhra-godhara-the-sarvodaya-coop-credit-so-ltd-lunawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1249-ahd-2002-14-the-ito-ward-1-godhra-godhara-the-laxmi-coop-credit-so-ltd-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1691-ahd-2005-14-m-s-arun-traders-surat-the-income-tax-officer-ward-6-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3069-ahd-2004-14-shri-imran-usmangani-pila-surat-the-income-tax-officer-ward-5-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2953-ahd-2004-14-the-ito-ward-7-3-surat-shri-rakesh-kantilal-kabrawal-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2075-ahd-2005-14-the-acit-circle-9-surat-smt-kantaben-rameshbhai-patel-surat</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2878-ahd-2004-14-the-acit-central-circle-1-surat-m-s-ohm-developers-surat</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-544-ahd-2005-14-the-ito-ward-2-navsari-m-s-hotel-supreme-dist-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2017-ahd-2005-14-the-ito-ward-8-1-surat-smt-bhavnaben-p-naik-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-ahd-2006-14-shri-kishorekumar-dadamchand-jain-ahmedabad-the-income-tax-officer-ward-3-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1716-ahd-2004-14-the-ito-ward-3-4-surat-shri-samarbahadur-m-yadav-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1325-ahd-2006-14-the-ito-ward-8-2-ahmedabad-siwana-engineering-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3933-del-2004-14-acit-circle-23-1-k-c-khajanchi</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3859-del-2004-14-dcit-circle-6-1-mittal-ispat-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4684-del-2003-14-sagoon-builders-p-ltd-ito-ward-7-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-641-del-2003-14-sumi-motherson-innovative-engg-ltd-dcit-co-cir-3-5</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4528-del-2005-14-syam-lal-bala-prasad-dcit-cir-haridwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4119-del-2003-14-harig-crankshafts-ltd-ito-ward-12-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1565-del-2001-14-addl-cit-special-range-12-r-k-srivastava-huf</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3060-del-2005-14-ito-ward-1-4-mukesh-kumar-sexsena</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3322-del-2005-14-mool-chand-ito-ward-1-4</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2963-del-2005-14-sargodha-finance-acit-mandal-2</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-762-del-2004-14-brij-mohan-amp-sons-ito-ward-i-1</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-del-2005-14-khairati-lal-fakir-chand-addl-cit</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2907-del-2004-14-addl-cit-sre-range-the-distt-co-operative-bank-ltd</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4702-del-2003-14-acit-circle-30-1-satish-chand-jain</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2308-del-2003-14-sachdev-brothers-ito-ward-19-4</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2047-del-2002-14-acit-range-kisan-sahkari-chini-mills-ltd</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-del-2001-14-sheo-singh-dcit-circle-1</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-mehsana-district-co-op-milk-producers-union-ltd-70-1996</loc>
               <lastmod>2025-09-18T06:58:29.005Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-gujarat-tube-well-co-197-1995</loc>
               <lastmod>2025-09-18T06:54:38.726Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-suresh-amin-family-trust-237-1995</loc>
               <lastmod>2025-09-18T06:54:38.726Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-aparna-family-trust-101-1997</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-amora-chemicals-pvt-ltd-11-1997-13-1997</loc>
               <lastmod>2025-09-18T06:54:38.722Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-new-bharat-engineering-works-ltd-264-1995</loc>
               <lastmod>2025-09-18T06:54:38.723Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-arunodaya-mills-ltd-271-1995</loc>
               <lastmod>2025-09-18T06:54:38.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-digvijay-cement-co-ltd-commissioner-of-income-tax-225-1995</loc>
               <lastmod>2025-12-25T08:35:17.653Z</lastmod>
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