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               <loc>https://counselvise.com/direct-tax/judgements/ita-3205-ahd-2003-14-the-ito-ahmedabad-ward-3-3-ahmedabad-shri-mahavirkumar-babulal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1138-ahd-2002-14-m-s-satish-amp-manish-mercantiles-ltd-ahmedabad-the-dy-cit-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3475-ahd-2003-14-the-ito-ward-11-2-ahmedabad-shri-virendra-bhogilal-huf-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4679-del-2005-14-naresh-k-trehan-dcit-c-c-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5252-del-2003-14-ito-ward-i-shree-sanatan-dharam-mandir-sabha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-658-del-2003-14-video-track-india-private-limited-dcit-coy-circle-29-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-trivandrum-baby-marine-exports-kalluvila-thangassery-kollam-107-to-110-of-1999</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/s-k-industries-p-ltd-and-s-k-jain-director-general-of-income-tax-investigation-13236-2006-15824-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/issac-c-roy-minor-son-of-roy-peter-and-peter-c-roy-minor-son-of-roy-peter-and-roy-peter-and-mrs-preetha-roy-wife-of-roy-peter-the-commissioner-of-income-tax-trivandrum-and-the-assistant-commissioner-of-income-tax-h-office-of-the-commissioner-of-income-tax-trivandrum-and-the-income-tax-officer-ward-i-trivandrum-and-union-of-india-rep-by-finance-secretary-govt-of-india-new-delhi-13513</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-479-ahd-2006-14-shri-mukesh-jeshangbhai-patel-gandhinagar-the-income-tax-officer-ward-3-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-336-ahd-2000-14-the-hindustan-marbles-p-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-313-ahd-2004-14-the-acit-central-circle-1-1-ahmedabad-banihal-holding-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3233-ahd-2003-14-the-acit-circle-2-surat-m-s-new-bombay-market-developers-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-774-ahd-2002-14-m-s-amin-machinery-p-ltd-vithal-udyognagar-the-dycit-co-cir-2-cum-new-a-s-q-cir-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2035-ahd-2006-14-the-ito-ward-2-4-baroda-shri-ratnakar-d-shetty-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-763-ahd-1997-14-the-acit-cerntral-cir-1-ahmedabad-smt-s-v-gupta-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2790-ahd-2003-14-the-ito-ward-3-3-surat-m-s-gopichand-nebhumal-and-co-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-489-ahd-2001-14-shri-anand-p-shah-huf-ahmedabad-the-ito-wd-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-676-ahd-2003-14-m-s-bhagat-industries-ahmedabad-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-210-ahd-1998-14-the-dcit-sr-5-ahmedabad-m-s-samir-synthetic-mills-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4443-ahd-1996-14-anand-credit-ltd-ahmedabad-the-dy-cit-a-s-r-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-725-ahd-2006-14-shri-sevantibhai-ravjibhai-vora-ahmedabad-the-cit-iii-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-724-ahd-2006-14-shri-rasikbhai-ravjibhai-vora-ahmedabad-the-cit-iii-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2179-ahd-2002-14-the-acit-circle-10-ahmedabad-shri-bachubhai-v-bhatt-huf-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1926-ahd-2002-14-the-acit-circle-4-ahmedabad-m-s-gayatri-pestichem-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2363-ahd-2006-14-kersi-homi-tangri-navsari-the-acit-navsari-circle-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2453-ahd-2006-14-the-acit-cirlcle-5-ahmedabad-reliance-petroproducts-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1775-ahd-2006-14-m-s-amrish-sales-corporation-tal-nadiad-the-acit-kheda-circle-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2466-ahd-2006-14-the-jt-cit-navsari-circle-navsari-shri-kersi-homi-tangri-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3080-ahd-2002-14-m-s-j-a-patel-forms-p-ltd-ahmedabad-the-i-t-o-co-wd-7-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3304-ahd-2004-14-the-ito-vapi-ward-4-nani-daman-m-s-sabri-polypack-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1084-ahd-2002-14-m-s-emtici-engg-ltd-vallabh-vidhyanagar-the-jt-cit-spl-range-1-baroda-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-39-ahd-2002-14-m-s-shreenath-plastopack-ltd-baroda-the-acit-cir-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1782-ahd-2006-14-smt-varshaben-mukeshkumar-kothari-bhavnagar-the-income-tax-officer-ward-2-2-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-841-ahd-1997-14-the-dy-c-i-t-aseett-sr-1-baroda-madhav-finance-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2269-ahd-2004-14-the-ito-ward-11-2-ahmedabad-smt-sukhani-p-modi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1412-ahd-2002-14-the-ito-ward-4-godhra-godhra-m-s-ratilal-m-soni-devgadh-baria-devgadhbaria</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-262-ahd-2005-14-k-k-interlining-mfg-co-pvt-ltd-baroda-the-dy-comm-of-income-tax-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-955-ahd-2002-14-m-s-pooja-agencies-surat-the-acit-cir-2-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1018-ahd-2006-14-shri-d-n-shah-huf-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2225-ahd-2006-14-shanti-stock-holding-pvt-ltd-ahmedabad-the-acit-cent-circle-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2466-ahd-2000-14-shri-dasharathbhai-n-patel-huf-ahmedabad-the-dy-cit-cir-10-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2320-ahd-2002-14-the-acit-circle-10-ahmedabad-shri-j-h-kharawala-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-727-ahd-2003-14-the-ito-ahmedabad-ward-1-1-ahmedabad-aksharatit-offset-printers-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2319-ahd-2002-14-the-acit-circle-10-ahmedabad-shri-j-h-kharawala-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-15-ahd-2002-14-the-ito-ahmedabad-ward-2-1-ahmedabad-m-s-ajit-dahyabhai-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1575-ahd-2002-14-the-acit-cir-1-3-ahmedabad-mark-leasing-amp-finance-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3451-ahd-2003-14-the-acit-sabarkantha-circle-himatnagar-m-s-pestkill-pesticides-industries-idar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1637-ahd-2002-14-m-s-toyota-chemical-industries-p-ltd-vapi-the-acit-cir-1-vapi-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1983-ahd-2001-14-the-dcit-brd-circle-1-baroda-m-s-liberty-phosphate-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-476-ahd-2006-14-shri-mukesh-jeshangbhai-patel-gandhinagar-the-income-tax-officer-ward-3-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-ahd-1998-14-the-acit-co-cir-1-3-baroda-jaytick-intermediates-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3520-ahd-2003-14-m-s-manjusha-estates-pvt-ltd-baroda-the-income-tax-officer-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2307-del-2003-14-indian-sugar-exim-corporation-ltd-acit-cir-11-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-658-del-2005-14-handgar-indexport-pvt-ltd-ito-ward-12-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-54-del-2003-14-a-c-i-t-cir-31-1-siddhomal-paper-concersion-co</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2372-del-2003-14-dcit-central-cir-20-ansal-properties-and-investment-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3828-del-2004-14-ito-ward-1-shree-sanatam-dharam-mandir-sabha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1928-ahd-2006-14-saibaba-ship-breaking-corporation-bhavnagar-the-acit-circle-2-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2384-ahd-1998-14-the-acit-sr-8-ahmedabad-shri-s-k-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-776-ahd-1999-14-the-dcit-cerl-circle-1-3-ahmedabad-shri-aravali-finlease-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-lakhani-india-limited-232</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-panchkula-the-director-of-haryana-state-lotteries-192</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/avery-cycle-industries-limited-c-i-t-central-civil-lines-ludhiana-179-2005</loc>
               <lastmod>2025-09-18T06:53:07.055Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/shri-kishore-lal-l-h-of-late-shri-ram-rattan-doraha-the-commissioner-of-income-tax-central-ludhiana-8-9-of-1990</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/atam-valves-p-ltd-the-addl-commissioner-of-income-tax-range-ii-jalandhar-others-160</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-s-ayyappan-pillai-m-s-karothukuhy-hospital-p-ltd-aluva-the-assistant-commissioner-of-income-tax-circle-i-aluva-and-the-commissioner-of-income-tax-cochin-14246</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1019-ahd-2000-14-the-dcit-inv-cir-7-1-ahmedabad-m-s-thakur-brothers-minerals-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-777-ahd-2001-14-shri-dhanjibhai-b-patel-surat-the-dcit-inv-cir-1-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3495-del-2003-14-continental-papers-ltd-jcit-spl-range-24</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-636-del-2005-14-hindustan-syringes-amp-medical-devices-ltd-addl-cit-range-12</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-309-del-2004-14-anbross-holding-p-ltd-ito-w1-4</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3934-del-2004-14-acit-circle-23-1-print-o-pack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3721-ahd-2003-14-the-acit-cen-circ-2-2-m-s-manek-chemicals-pvt-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-672-ahd-1997-14-smt-sulochna-v-gupta-ahmedabad-the-a-c-i-t-cen-cir-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-948-ahd-2000-14-m-s-roopmangal-stores-surat-the-i-t-o-wd-2-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4312-ahd-2003-14-the-dy-cit-gandhinagar-circle-gnadhinagar-gujarat-industrial-investment-corporation-ltd-gandhinagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-ahd-2006-14-shri-haresh-rochiram-duhlani-mumbai-400050-the-income-tax-officer-ward-11-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-695-ahd-2000-14-m-s-kamehswar-developers-ahmedabad-the-i-t-o-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-826-ahd-2002-14-shri-babubhai-laljibhai-patel-huf-surat-the-dycit-cent-cir-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3084-ahd-2003-14-torrent-pharmaceuticals-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-327-ahd-2000-14-the-dilipkumar-g-kothari-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1663-ahd-1999-14-m-s-chenstar-organics-india-ltd-mumbai-the-a-c-i-t-baroda</loc>
               <lastmod>2024-10-09T16:25:14.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2015-ahd-2002-14-m-s-gayatri-pestichem-ltd-ahmedabad-the-dycit-sr-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3244-ahd-2002-14-smt-kishoreben-r-modi-suart-the-d-c-i-t-cen-cir-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-132-ahd-2003-14-the-acit-circle-8-ahmedabad-suvil-electronics-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2391-ahd-2002-14-the-acit-circle-6-ahmedabad-m-s-himanshu-engg-works-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3378-ahd-2002-14-the-acit-anand-circle-anand-shri-sikandar-u-vohava-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2225-ahd-2002-14-m-s-jaihind-projects-ltd-ahmedabad-the-jtcit-sr-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2436-ahd-2006-14-the-dcit-circle-8-ahmedabad-satellite-engineering-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:25:14.447Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2250-ahd-2002-14-the-acit-circle-5-ahmedabad-m-s-rajratna-metal-indus-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2124-ahd-2000-14-the-ito-ward-1-5-baroda-m-s-cheminox-enterprises-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-ahd-2003-14-shyam-prakash-spinning-mills-ltd-ahmedabad-the-deputy-cit-asstt-spl-range-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4249-ahd-2003-14-shri-shyamlal-watomal-kanjani-ahmedabad-the-dy-cit-inv-cir-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1334-ahd-2004-14-umedica-laboratories-pvt-ltd-vapi-the-acit-circle1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1088-ahd-2004-14-shri-narendra-k-soni-l-h-of-late-kanitlal-k-soni-ahmedabad-the-income-tax-officer-ward-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1092-ahd-1997-14-the-acit-inv-circle-6-1-ahmedabad-m-s-b-n-corporation-ahmedabad</loc>
               <lastmod>2024-10-09T16:25:14.447Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2403-ahd-2006-14-the-acit-circle-6-surat-m-s-samkit-diamond-exports-surat</loc>
               <lastmod>2024-10-09T16:25:14.447Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3218-ahd-2004-14-the-ito-ward-7-1-surat-m-s-c-b-suratwala-amp-sons-surat</loc>
               <lastmod>2024-10-09T16:25:14.447Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1328-ahd-2002-14-the-dy-cit-cir-9-ahmedabad-m-s-b-n-corporation-ahmedabad</loc>
               <lastmod>2024-10-09T16:25:14.447Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2048-ahd-2002-14-m-s-alpina-chemicals-ahmedabad-the-acit-cir-8-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:25:14.447Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1012-ahd-2001-14-m-s-honest-const-co-ankleshwer-the-acit-cir-2-2-baroda</loc>
               <lastmod>2024-10-09T16:25:14.447Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2680-ahd-2003-14-the-asstt-cit-ahmedabad-circle-3-ahmedabad-interfacee-capital-market-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2507-ahd-2004-14-inox-india-ltd-baroda-the-dy-cit-circle-1-baroda</loc>
               <lastmod>2024-10-09T16:25:14.447Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1005-ahd-2002-14-the-acit-baroda-circle-4-baroda-lakhanpal-national-ltd-baroda</loc>
               <lastmod>2024-10-09T16:25:14.447Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3077-ahd-2002-14-m-s-ultima-search-vapi-the-a-c-i-t-cir-1-vapi</loc>
               <lastmod>2024-10-09T16:25:14.447Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3214-ahd-2002-14-m-s-liverpool-finance-ltd-ahmedabad-the-dy-cit-cen-cir-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2385-ahd-1998-14-the-acit-sr-8-ahmedabad-shri-s-k-patel-ahmedabad</loc>
               <lastmod>2024-10-09T16:25:14.447Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1618-ahd-2003-14-sahas-dyes-amp-chemicals-pvt-ltd-the-ito-ward-8-1</loc>
               <lastmod>2024-10-09T16:25:14.447Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-836-ahd-2000-14-m-s-thakkar-brothers-minerals-pvt-ltd-ahmedabad-the-a-c-i-t-inv-cir-7-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2477-ahd-2005-14-m-s-m-kamleshkumar-arjandas-ahmedabad-the-income-tax-officer-ward-2-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-989-ahd-2000-14-the-ito-co-ward-7-1-ahmedabad-m-s-dharmesh-minererals-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4185-ahd-2003-14-the-ito-vapi-ward-2-vapi-smt-naijiben-dharma-nikudia-silvassa-d-amp-n-h</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-477-ahd-2006-14-shri-mukesh-jeshangbhai-patel-gandhinagar-the-income-tax-officer-ward-3-gandhinagar</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3152-ahd-2002-14-the-ito-ward-4-4-ahmedabad-m-s-madhur-food-products-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2044-ahd-2006-14-m-s-popatlal-ishwarlal-cotton-co-dist-ahmedabad-the-cit-ahmedabad-iii-ahmedabad</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-922-del-2001-14-cooperative-cane-deve-union-ltd-acit-bulandshahr</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5310-del-2003-14-kismti-lal-ito-ward-32-1</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2350-del-2003-14-ito-ward-11-4-israni-telecom-p-ltd</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5281-del-2003-14-dcit-cir-22-1-vijay-kumar-juneja</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-del-2003-14-income-tax-officer-firetech-industries</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-del-2004-14-devi-chand-s-o-sh-kalu-ram-ito-ward-4</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2903-del-2006-14-ghaziabad-dev-authority-ito-tds</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-676-del-2005-14-addl-cit-range-2-micromatic-grinding-technologies-ltd</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1415-del-2004-14-hemant-plastic-industries-acit-circle-27-1</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-prachi-resins-pvt-ltd-through-pramod-lunawat-director-the-commissioner-central-excise-raipur-35</loc>
               <lastmod>2025-09-18T07:03:30.211Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-faridabad-r-s-aggarwal-prop-agro-engg-works-267</loc>
               <lastmod>2025-09-18T06:59:00.398Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prasad-film-laboratories-pvt-ltd-the-assistant-commissioner-of-income-tax-circle-14-2-hyderabad-222-2007-223-2007-224-2007</loc>
               <lastmod>2025-12-25T09:15:14.991Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prasad-film-laboratories-pvt-ltd-the-assistant-commissioner-of-income-tax-circle-14-2-hyderabad-222-2007-223-2007-224-2007</loc>
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