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               <loc>https://counselvise.com/direct-tax/judgements/ita-3472-ahd-2002-14-the-dy-c-i-t-baroda-circle-1-baroda-m-s-guj-florochemcials-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3184-ahd-2002-14-the-dy-c-i-t-baroda-circle-1-baroda-m-s-gujarat-metal-cast-ind-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-218-ahd-1999-14-m-s-aangan-enterprise-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-649-ahd-2002-14-m-s-himgiri-corpn-ahmedabad-the-dycit-cir-9-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1778-ahd-2002-14-m-s-shri-adanji-f-shasmawala-baroda-the-acit-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-644-ahd-2000-14-m-s-arham-developers-p-ltd-ahmedabad-the-jcit-asst-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-506-ahd-2002-14-the-ito-ward-1-4-surat-m-s-panchratna-real-estate-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-934-ahd-2002-14-the-acit-baroda-circle-4-baroda-m-s-top-line-shoes-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-629-ahd-1999-14-the-acit-circle-2-5-ahmedabad-shri-nilesh-k-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-318-ahd-2002-14-the-acit-ahmedabad-circle-1-ahmedabad-m-s-arvind-clothing-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4017-ahd-2003-14-the-acit-circle-4-ahmedabad-klockner-desma-machinery-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1402-ahd-2006-14-shri-darshak-r-shah-bhavnagar-the-acit-circle-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-810-ahd-2006-14-the-ito-ward-5-3-ahmedabad-robinson-impex-i-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-349-ahd-2006-14-market-creations-limited-baroda-the-income-tax-officer-ward-4-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3518-ahd-2002-14-the-acit-baroda-circle-4-baroda-m-s-matrushiva-lakhanpal-battery-india-ltf-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1566-ahd-2006-14-the-acit-circle-1-bhavnagar-shri-darshak-r-shah-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1433-ahd-1999-14-the-dcit-cerl-circle-1-baroda-m-s-rinki-petrochem-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2045-ahd-2000-14-the-dcit-co-circle-7-2-ahmedabad-m-s-zest-investment-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1573-ahd-2002-14-the-dy-cit-cir-1-2-a-apos-bad-ahmedabad-m-s-akar-laminators-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-925-ahd-2002-14-m-s-guj-co-op-milk-marketing-fed-ltd-anand-the-jtcit-asstt-sr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-217-ahd-1999-14-m-s-aangan-enterprise-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1605-ahd-2006-14-the-acit-circle-1-2-baroda-indu-nissan-oxo-chemical-ind-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3461-ahd-2002-14-m-s-mukesh-poultry-farm-anand-the-i-t-o-wd-2-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2898-ahd-2002-14-m-s-nirman-syntex-p-ltd-ahmedabad-the-a-c-i-t-co-cir-7-6-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1567-ahd-2006-14-the-acit-circle-1-bhavnagar-smt-kalpanaben-r-shah-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-359-ahd-2004-14-the-ito-ward-6-3-ahmedabad-m-s-pankaj-products-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-963-ahd-2006-14-shri-om-prakash-thakur-vapi-the-acit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1177-ahd-2006-14-shri-suresh-pratapsinh-rajput-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2899-ahd-2002-14-m-s-nirman-syntex-p-ltd-ahmedabad-the-a-c-i-t-co-cir-7-6-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1613-ahd-2002-14-the-dy-cit-cent-cir-1-2-ahmedabad-m-s-surekh-binding-works-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1473-ahd-2002-14-the-acit-cir-8-a-apos-bad-ahmedabad-sundel-india-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2377-ahd-2000-14-the-addl-cit-sr-8-ahmedabad-m-s-harsidh-specific-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1493-ahd-1998-14-the-ito-ward-6-2-ahmedabad-dr-sudarshan-nanavati-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2379-ahd-2000-14-the-addl-cit-sr-8-ahmedabad-m-s-harsiddh-specific-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1585-ahd-2006-14-the-ito-patan-ward-4-mehsana-shri-kalaji-ataji-thakore-dist-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-358-ahd-1999-14-the-acit-spl-r-9-ahmedabad-m-s-viral-laminates-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1094-ahd-2002-14-m-s-prakash-chemicals-pvt-ltd-baroda-the-jt-cit-spl-range-2-baroda-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3477-ahd-1997-14-m-s-nin-trading-p-ltd-anand-dcit-a-sp-r-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-234-ahd-2000-14-the-agrashakti-paper-mills-ltd-surat-the-jcit-asst-sr-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-894-ahd-2002-14-the-acit-panchmahal-cir-godhra-m-s-indra-steel-mfg-co-ltd-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1568-ahd-2006-14-the-acit-circle-1-bhavnagar-smt-kalpanaben-r-shah-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1551-ahd-2006-14-shri-purshottamdas-chunilal-soni-nadiad-the-income-tax-officer-ward-4-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1646-ahd-2002-14-m-s-the-surat-peoples-coop-bank-ltd-surat-the-ito-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2355-ahd-2002-14-m-s-electricals-controls-amp-systems-baroda-the-jtcit-asstt-sr-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-912-ahd-2006-14-m-s-paper-convertor-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4064-del-2003-14-vishal-properties-pvt-ltd-acit-ward-17-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2604-del-2002-14-yog-raj-soni-acit-circle-38-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5284-del-2003-14-tilok-raj-ajay-kumar-tiwari-acit-rage</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1308-del-2001-14-dcit-nr-circle-british-airways</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-896-del-2001-14-british-airways-dcit-ncr</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4689-del-2003-14-acit-circle-29-1-rahul-chaudhary-huf</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-463-del-2002-14-dcit-cuircle-11-1-espn-software-india-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-997-del-2002-14-sap-finance-pvt-ltd-jcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-313-del-2004-14-sunil-agrawal-ito-ward11-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1524-del-2001-14-sadhi-ram-chute-lal-ito-ward-4-8</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4677-del-2004-14-ito-ward-8-2-sheetal-international-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2879-del-2003-14-badri-vishal-aarwal-dcit-almora</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4657-del-2003-14-pran-singh-ito-ward-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3474-del-2003-14-acit-circle-38-1-m-m-enterprises</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-175-del-2004-14-kellson-electricals-ito-ward-no-33-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4392-del-2002-14-haryana-suraj-marketing-ltd-dcit-spl-range-24</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5279-del-2003-14-ito-ward-7-1-s-k-rasayan-udhyog-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-mumbai-general-insurance-corporation-4422-of-2001</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-patiala-punjab-tractors-limited-mohali-570</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-jalandhar-united-pulp-and-paper-mills-limited-400</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-102-ahd-2006-14-gujarat-co-op-milk-mktg-federation-ltd-anand-the-acit-anand-circle-anand</loc>
               <lastmod>2022-04-07T06:24:12.789Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1672-ahd-1999-14-m-s-sterling-enterprise-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2022-04-07T06:24:12.584Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2025-ahd-2002-14-the-acit-kheda-cir-nadiad-m-s-ishan-oil-mills-kathlal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1553-ahd-2002-14-the-acit-himatnagar-himatnagar-m-s-swastik-organics-dist-s-k-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1541-ahd-2000-14-the-j-c-i-t-asstt-sr-2-ahmedabad-m-s-nitinkumar-amp-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1178-ahd-2005-14-icici-bank-ltd-erstwhile-anagram-finance-ltd-mumabai-the-dy-cit-range-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-278-ahd-1999-14-the-dcit-a-cir-6-1-ahmedabad-m-s-a-v-constructions-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2037-ahd-2002-14-the-acit-circle-1-ahmedabad-m-s-cellulose-products-of-india-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-769-ahd-2002-14-m-s-niraj-blow-plast-ltd-ahmedabad-the-dycit-cir-7-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1541-ahd-2006-14-suyog-electriclas-pvt-ltd-baroda-the-income-tax-officer-ward-4-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3537-ahd-2002-14-m-s-synergy-multibase-ltd-nani-daman-the-d-c-i-t-cen-cir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-215-ahd-1999-14-the-akruti-land-developers-organisers-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-394-ahd-2005-14-m-s-hardik-gas-agency-gandhinagar-the-income-tax-officer-ward-2-gandhinagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3324-ahd-2002-14-m-s-pioneer-furana-p-ltd-anand-the-a-c-i-t-co-cir-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-703-ahd-2002-14-the-acit-circle-8-ahmedabad-m-s-sayaji-indus-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1569-ahd-2006-14-glfl-securities-ltd-ahmedabad-the-income-tax-officer-ward-4-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1945-ahd-2002-14-the-ito-ward-5-4-surat-m-s-shree-sayan-vibhag-sahkari-khand-udyog-mandi-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-216-ahd-1999-14-m-s-akruti-land-developers-organisers-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1581-ahd-2006-14-shreeji-classes-baroda-the-income-tax-officer-ward-5-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1666-ahd-2002-14-m-s-guj-coop-milk-marketing-fed-ltd-anand-the-jt-cit-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3091-ahd-1994-14-smt-hansaben-uttamchand-panchal-vapi-the-acit-circle-1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-859-ahd-2002-14-m-s-n-j-metal-screens-manufactures-p-ltd-baroda-the-jtcit-asstt-sr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1532-ahd-2000-14-the-j-c-i-t-gnr-sr-ahmedabad-m-s-j-b-upadhayaya-talod</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4076-ahd-2003-14-m-s-jayshanker-b-upadhyay-dist-sabarkantha-the-dy-cit-asstt-s-r-3-ahmedabad-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1141-ahd-2006-14-nutan-tobacco-pvt-ltd-ahmedabad-the-income-tax-officer-ward-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3732-ahd-2002-14-the-dycit-baroda-circle-1-baroda-m-s-fleetweld-india-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3574-ahd-2002-14-m-s-amar-quarry-works-p-ltd-baroda-the-dy-cit-cir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1130-ahd-2006-14-top-media-entertainment-ltd-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-887-ahd-2006-14-the-ito-patan-ward-3-mehsana-shri-kalaji-ataji-thakore-dist-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-243-ahd-2006-14-the-ito-ward-5-1-ahmedabad-nissan-syntex-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-883-ahd-2006-14-the-ito-patan-ward-3-mehsana-shri-kalaji-ataji-thakore-dist-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3812-ahd-2002-14-the-acit-cent-circle-2-baroda-m-s-sunder-metals-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1403-ahd-2006-14-shri-darshak-r-shah-bhavnagar-the-acit-circle-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-42-ahd-2005-14-m-s-lubi-electricals-limited-ahmedabad-the-income-tax-officer-ward-4-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-886-ahd-2006-14-the-ito-patan-ward-3-mehsana-shri-kalaji-ataji-thakore-dist-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3517-ahd-2002-14-the-acit-baroda-circle-4-baroda-m-s-transpck-inds-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3716-ahd-2004-14-shri-nilesh-vinodbhai-modi-surat-the-acit-circle-7-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-350-ahd-2006-14-market-creations-limited-baroda-the-income-tax-officer-ward-4-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2655-ahd-2002-14-m-s-alembic-glass-industries-ltd-baroda-the-dy-cit-cir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1445-ahd-2006-14-the-acit-tds-circle-baroda-m-s-baroda-dist-co-op-milk-producers-union-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1647-ahd-2002-14-m-s-the-surat-peoples-coop-bank-ltd-surat-the-ito-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-892-ahd-2006-14-jay-finance-and-corporate-services-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1263-ahd-2006-14-m-s-narmada-fabrics-pvt-ltd-bharuch-the-acit-bharuch-circle-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-586-ahd-2006-14-smt-madhu-liladhar-bansal-surat-the-income-tax-officer-ward-2-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1431-ahd-1999-14-the-dcit-cerl-circle-1-baroda-m-s-rinki-hydrocarbons-ltd-baroda</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1907-ahd-2002-14-the-acit-circle-1-surat-m-s-garden-silk-mills-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1359-ahd-2002-14-the-acit-cir-5-baroda-baroda-m-s-maha-developers-baroda-baroda</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1662-ahd-2006-14-the-acit-circle-10-ahmedabad-m-s-prithvi-assocaites-ahmedabad</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1481-ahd-2006-14-the-acit-kheda-circle-nadiad-nutan-tobacco-pvt-ltd-dist-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1583-ahd-2006-14-the-ito-patan-ward-4-mehsana-shri-kalaji-ataji-thakore-dist-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2481-del-2004-14-dcit-circle-25-1-arvind-kumar-modi-amp-sons</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5301-del-2003-14-shree-vallabh-smarak-dcit-exmp</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4634-del-2003-14-swaran-virmani-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4655-del-2003-14-vijay-pal-singh-ito-ward-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-892-del-2003-14-motor-amp-general-finance-ltd-i-t-o-ward-16-1</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2304-del-2004-14-amraj-ito-ward-31-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-636-del-2003-14-s-rajinder-singh-kohli-acit-na-circle-11-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-172-del-2004-14-jaraikele-lumberman-i-pvt-ltd-ito-ward-4-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4692-del-2003-14-acit-cir-29-1-suraj-singh-amp-sons-huf</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-890-del-2001-14-british-airways-dcit-nrc</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4364-del-2002-14-dalbir-singh-acit-circle-27-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-895-del-2001-14-british-airways-dcit-ncr</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3210-del-2002-14-ganesh-paper-mills-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4691-del-2003-14-acit-circle-29-1-rishi-kumar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4698-del-2003-14-triveni-intertainment-ltd-acit-circle-16-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5225-del-2003-14-manmohan-lal-popli-ito-ward-33-2</loc>
               <lastmod>2024-10-09T16:21:41.670Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4711-del-2003-14-acit-circle-33-1-gujranwala-jewellers</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5244-del-2003-14-jcit-cir-31-1-swarna-arora</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5285-del-2003-14-shorewala-overseas-addl-acit-range-29</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-633-del-2003-14-acit-range-1-kisan-sahkari-chini-mills-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-314-del-2004-14-sunil-agrawal-ito-ward11-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-790-del-2004-14-sat-sarat-acit-circle-12-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2850-del-2004-14-acit-cicle-23-1-yoginder-kumar-goel</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-sumitraben-j-thakkar-117-1995</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-kasturi-brothers-dress-materials-saree-shop-municipal-corporation-of-hyderabad-and-nest-enterprises-private-limited-5825-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-kasturi-brothers-dress-materials-saree-shop-municipal-corporation-of-hyderabad-and-nest-enterprises-private-limited-5825-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3181-ahd-2002-14-the-dy-c-i-t-baroda-circle-1-baroda-m-s-adi-artech-transducers-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3221-ahd-2004-14-the-acit-circle-1-surat-m-s-himson-textile-engineering-indus-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-38-ahd-2001-14-shri-harshad-b-vaghela-ahmedabad-the-dcit-cent-cir-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1759-ahd-2001-14-the-addl-cit-asstt-sr-1-baroda-m-s-avni-esters-amp-chemicals-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1615-ahd-2000-14-the-j-c-i-t-asstt-sr-3-baroda-m-s-sharda-industries-ankleshwer</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-646-ahd-2002-14-m-s-himgiri-corpn-ahmedabad-the-dycit-cir-9-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-910-ahd-2002-14-the-acit-anand-circle-anand-m-s-guj-co-op-milk-marketing-fed-ltd-anand</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1784-ahd-2002-14-the-acit-anand-circle-anand-guj-milk-mktg-fed-ltd-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-167-ahd-2006-14-smt-bhavna-d-shivani-baroda-the-income-tax-officer-ward-5-4-baroda</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3613-ahd-2002-14-the-ito-ward-2-3-baroda-m-s-maruti-petrochem-baroda</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3474-ahd-2002-14-the-ito-ward-2-2-baroda-smt-sonal-d-sadargani-baroda</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3093-ahd-1994-14-smt-hansaben-uttamchand-panchal-vapi-the-acit-circle-1-vapi</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-648-ahd-2002-14-m-s-himgiri-corpn-ahmedabad-the-dycit-cir-9-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1621-ahd-2006-14-om-jayshri-co-op-so-ltd-ahmedabad-the-acit-circle-9-ahmedabad</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2198-ahd-2000-14-m-s-g-l-f-l-securities-ltd-ahmedabad-the-jt-cit-sr-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-216-ahd-2002-14-the-acit-circle-5-ahmedabad-m-s-ratnamani-metals-amp-tubes-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-908-ahd-2002-14-the-ito-ward-4-3-ahmedabad-m-s-heena-agriculture-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1130-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-1226-ahd-2006-14-m-s-r-b-construction-co-ahmedabad-the-acit-circle-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1768-ahd-2002-14-shri-prabhudas-v-patel-sabarkantha-the-ito-modasa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-481-ahd-2005-14-mahesh-raj-chemicals-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1638-ahd-2005-14-the-ito-ward-2-patan-patan-m-s-atlas-industries-patan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-177-ahd-2006-14-nissan-syntex-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-94-ahd-2005-14-amrita-marketing-pvt-ltd-ahmedabad-the-acit-osd-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-996-ahd-2001-14-m-s-golden-tre-plantation-ltd-ahmedabad-the-ito-co-wd-7-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-992-ahd-1997-14-the-dy-c-i-t-aseett-sr-2-ahmedabad-raghuvir-synthitics-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1432-ahd-1999-14-the-dcit-cerl-circle-1-baroda-m-s-rinki-finance-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2117-ahd-1997-14-the-acit-cir10-1-ahmedabad-m-s-yash-corporation-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4656-del-2003-14-balram-ito-ward-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3188-del-2002-14-motor-amp-general-finance-ltd-dcit-circle-6-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3383-del-2003-14-m-m-enterprises-dcit-circle-13-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3785-del-2002-14-aggarwal-mitra-mandel-trust-dit-e</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2258-del-2004-14-sheroo-talwar-dcit-central-circle-18</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3931-del-2001-14-dcit-central-circle-20-urmila-gupta</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-645-del-2003-14-vam-champignons-amp-agro-products-ltd-ito-ward-17-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4881-del-2003-14-dcit-circle-9-1-srei-international-finance-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4680-del-2003-14-acit-circle-31-1-shadi-export-house</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4627-del-2003-14-man-chand-ito-ward-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-809-del-2004-14-acit-circle-6-1-minerva-holdings-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-kasturi-brothers-dress-materials-saree-shop-municipal-corporation-of-hyderabad-and-nest-enterprises-private-limited-5825-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ideal-sheet-metal-stampings-pressing-p-ltd-89-1996</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dineshchandra-chandulal-shah-71-1996</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-cosmic-electronics-46-1996</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/national-legguard-works-commissioner-of-income-tax-appeals-another-302</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/arun-family-trust-commissioner-of-income-tax-88-1996</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2100-ahd-2001-14-shri-harsad-b-vaghela-ahmedabad-the-dycit-cent-cir-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1540-ahd-2000-14-the-dcit-cir-1-1-ahmedabad-m-s-nitinkumar-amp-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-643-ahd-2000-14-m-s-arham-developers-p-ltd-ahmedabad-the-jcit-asst-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2683-ahd-2002-14-the-acit-circle-1-1-surat-m-s-himson-textiles-engg-industries-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3013-ahd-2004-14-himson-industrial-ceramics-pvt-ltd-surat-the-acit-circle-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1986-ahd-2005-14-m-s-naresh-amp-co-baroda-the-income-tax-officer-ward-5-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1340-ahd-2006-14-the-kheda-education-society-kheda-the-income-tax-officer-ward-1-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-649-ahd-2006-14-the-vijapur-taluka-co-op-purchase-amp-sale-union-ltd-vijapur-the-income-tax-officer-patan-ward-3-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3515-ahd-2002-14-the-dy-c-i-t-baroda-circle-1-baroda-m-s-alembic-chemicals-works-co-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3205-ahd-2002-14-the-dy-c-i-t-baroda-circle-1-baroda-m-s-asian-oil-field-service-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1946-ahd-2002-14-the-ito-ward-5-4-surat-m-s-shree-sayan-vibhag-sahkari-khand-udyog-mandli-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2387-ahd-2002-14-m-s-elmex-elecricals-amp-electricals-p-ltd-baroda-the-addl-cit-asstt-sr-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-760-ahd-2001-14-the-jtcit-asstt-sr-2-baroda-m-s-guj-co-op-milk-mkt-ltd-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3468-ahd-2002-14-the-acit-baroda-circle-4-baroda-m-s-paramount-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3623-ahd-2002-14-the-dycit-circle-5-baroda-m-s-plastic-house-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1782-ahd-2002-14-the-ito-ward-5-3-surat-m-s-nice-indus-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-568-ahd-2002-14-m-s-krishna-engg-co-visnagar-the-ito-wd-2-3-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-647-ahd-2002-14-m-s-himgiri-corpn-ahmedabad-the-dycit-cir-9-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1870-ahd-2001-14-the-jt-cit-anand-range-anand-m-s-power-build-ltd-vallabh-vidhyanagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1112-ahd-2002-14-the-acit-circle-5-baroda-baroda-m-s-baroda-moulds-amp-dyes-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2452-ahd-2000-14-the-jt-cit-sr-1-ahmedabad-m-s-arvind-clothing-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-145-ahd-2001-14-the-acit-circle-2-1-mehsana-m-s-natraj-const-co-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-776-ahd-2001-14-shri-jivanbhai-bhagwanbhai-patel-surat-the-dcit-inv-cir-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-860-ahd-2002-14-m-s-dipen-indus-ankleshwer-the-jtcit-sr-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2347-ahd-1998-14-m-s-devasons-pvt-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:21:41.658Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1120-ahd-2002-14-the-dy-cit-ahmedabad-ahmedabad-shri-ramkrishna-m-parikh-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-920-ahd-2002-14-the-acit-circle-4-ahmedabad-m-s-guj-telephone-cabel-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-846-ahd-2002-14-the-ito-ward-1-3-surat-m-s-marmo-texturiesers-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2091-ahd-2001-14-m-s-arvind-cloting-ltd-ahmedabad-the-acit-ahmedabad-cir-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2029-ahd-2001-14-the-ito-ward-1-2-ahmedabad-m-s-bhagirath-const-co-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1837-ahd-2001-14-the-jtcit-anand-range-anand-m-s-vvn-mfg-amp-invest-ltd-vallabh-vidhyanagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2274-ahd-1998-14-the-acit-spl-r-5-ahmedabad-m-s-samir-synthetics-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2212-ahd-2000-14-m-s-arvind-clothing-ltd-ahmedabad-the-jt-cit-asstt-sr-i-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1002-ahd-2002-14-m-s-decarr-syntex-surat-the-addl-cit-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2334-ahd-1998-14-the-acit-cenrl-circle-2-baroda-m-s-jalan-ispat-castting-ltd-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1614-ahd-2002-14-the-acit-cir-5-a-apos-bad-ahmedabad-shri-g-b-gaekwad-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3266-ahd-2002-14-the-acit-cen-circle-2-baroda-m-s-jagodia-industries-ltd-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2886-ahd-2003-14-prabhudas-kishordas-tobacco-products-pvt-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1110-ahd-2006-14-smt-sarojben-p-jain-ahmedabad-the-income-tax-officer-ward-3-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-89-ahd-2006-14-m-s-panchratna-real-estate-pvt-ltd-dist-surat-the-income-tax-officer-ward-1-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-719-ahd-2006-14-shri-mukesh-bhikhabhai-chotalia-vapi-the-acit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-85-ahd-2006-14-jsl-industries-ltd-dist-anand-the-acit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-788-ahd-2006-14-shri-sudhirbhai-gordhanbhai-surat-the-income-tax-officer-ward-8-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-510-ahd-2006-14-shri-taraji-gomaji-malavia-ahmedabad-the-income-tax-officer-ward-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1404-ahd-2006-14-smt-kalpanaben-r-shah-bhavnagar-the-acit-circle-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1775-ahd-2004-14-punjab-lease-financing-ltd-ahmedabad-the-income-tax-officer-ward-5-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4077-ahd-2003-14-m-s-jayshanker-b-upadhyay-dist-sabarkantha-the-dy-cit-asstt-s-r-3-ahmedabad-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1906-ahd-2002-14-the-acit-circle-1-surat-m-s-garden-silk-mills-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1008-ahd-2002-14-the-dy-cit-baroda-circle-1-baroda-m-s-flexathem-expanllow-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1595-ahd-2002-14-m-s-microlide-antibiotics-ltd-baroda-the-jt-cit-spl-rg-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3452-del-2004-14-acit-circle-27-1-kiran-uppal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1181-del-2003-14-ito-ward-no-33-2-room-no-206b-rajinder-singh-kohli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-894-del-2001-14-british-airways-dcit-nrc</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4710-del-2003-14-acit-circle-33-1-taj-international</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4974-del-2002-14-ashok-kumar-jain-acit-circle-31-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-464-del-2002-14-dcit-circle-11-1-eicher-constulancy-services-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-735-del-2000-14-stalwart-exports-p-ltd-dcit-co-cir-26-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-kasturi-brothers-dress-materials-saree-shop-municipal-corporation-of-hyderabad-and-nest-enterprises-private-limited-5825-2006</loc>
               <lastmod>2025-09-18T07:05:30.825Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-kasturi-brothers-dress-materials-saree-shop-municipal-corporation-of-hyderabad-and-nest-enterprises-private-limited-5825-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-kasturi-brothers-dress-materials-saree-shop-municipal-corporation-of-hyderabad-and-nest-enterprises-private-limited-5825-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-kasturi-brothers-dress-materials-saree-shop-municipal-corporation-of-hyderabad-and-nest-enterprises-private-limited-5825-2006</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manali-rameshchandra-surti-and-meghna-amin-and-priyanka-gadhvi-and-krupa-parikh-justice-r-j-shah-retd-1-20286-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-apex-electricals-pvt-ltd-239-1995</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-gaskets-radiators-distributors-11-1999</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-gujarat-insecticides-ltd-54-1996</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-dineshbhai-m-amin-73-1996</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-nuthern-p-ltd-42-1999</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/nadira-begum-w-o-shri-zubair-ahmed-choudhary-commissioner-income-tax-new-central-revenue-building-civil-lines-raipur-and-assistant-commissioner-of-income-tax-2-1-18-32-bunglows-bhilai-and-branch-manager-syndicate-bank-mourya-cinema-complex-g-e-road-bhilai-855</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sh-joginder-paul-and-smt-kartar-kaur-and-sh-subhash-chander-the-commissioner-of-income-tax-central-ludhiana-8263</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sangrur-vanaspati-mills-ltd-the-commissioner-of-income-tax-patiala-29</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/bagga-distilleries-hyderabad-pvt-ltd-assistant-commissioner-of-income-tax-central-circle-1-hyderabad-17092</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/larsen-toubro-ltd-ecc-division-inspector-of-motor-vehicles-anr-15815-2003</loc>
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