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               <loc>https://counselvise.com/direct-tax/judgements/ita-822-ahd-2006-14-swapnil-financial-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2659-ahd-2007-14-the-acit-mehsana-circle-mehsana-mehsana-dist-co-op-milk-producers-union-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2161-ahd-2007-14-jyotiben-n-shah-bhavnagar-the-acit-circle-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3860-ahd-2002-14-the-i-t-o-ward-1-3-ahmedabad-creata-ice-cream-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1250-ahd-2007-14-j-r-construction-dist-baroda-the-acit-circle-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-102-ahd-2005-14-anay-developers-pvt-ltd-baroda-the-asstt-comm-of-income-tax-cen-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1241-ahd-2007-14-the-acit-mehsana-circle-mehsana-mehsana-dist-co-op-milk-producers-union-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1068-ahd-2007-14-m-s-smith-auto-industries-nadiad-the-acit-kheda-circle-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3070-ahd-2002-14-the-dy-c-i-t-baroda-circle-1-baroda-m-s-diomond-cables-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4019-ahd-2003-14-the-acit-baroda-cir-4-baroda-m-s-ocean-agro-india-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3744-ahd-2003-14-the-acit-baroda-circle-4-baroda-matsushita-lakhanpal-battery-india-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2685-ahd-2005-14-the-ito-ward-2-2-surat-shree-shantinath-silk-mills-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2437-ahd-2007-14-shri-laxmanbhai-jivrajbhai-bhingradiya-surat-the-income-tax-officer-ward-8-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4378-ahd-2003-14-the-ito-ward-5-3-ahmedabad-m-s-rainbow-packaging-pvt-ltd-dist-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1500-ahd-2002-14-m-s-rutomatic-machiner-i-p-ltd-ahmedabad-the-dy-cit-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1966-ahd-2007-14-the-dcit-circle-10-ahmedabad-kisan-discretionary-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3441-ahd-2007-14-shri-jayantibhai-labhubhai-hirapara-surat-the-income-tax-officer-ward-9-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3539-ahd-2003-14-nita-k-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-953-ahd-2003-14-shri-dinesh-ratilal-shah-ahmedabad-the-deputy-cit-gnr-circle-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1536-ahd-2002-14-the-dy-cit-cir-1-baroda-m-s-camphor-amp-allied-products-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3204-ahd-2002-14-m-s-amin-auto-agency-anand-the-add-ci-t-asstt-sr-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2692-ahd-2002-14-the-ito-ward-2-1-baroda-shri-kanstubh-r-godbole-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1692-ahd-2003-14-gujarat-ambuja-exports-ltd-ahmedabad-the-ito-ward-4-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3839-ahd-2003-14-hitech-orgochem-limited-baroda-the-joint-cit-range-4-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2207-ahd-2003-14-champabat-inv-amp-consultant-pvt-ltd-ahmedabad-the-deputy-cit-cen-cir-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1538-ahd-2002-14-the-dy-cit-cir-1-baroda-m-s-camphor-amp-allied-products-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3357-ahd-2007-14-shri-champaklal-b-shah-palej-the-income-tax-officer-cent-ward-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3230-ahd-2007-14-shri-pravinchandra-s-shah-palej-the-income-tax-officer-cent-ward-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3245-ahd-2007-14-the-dcit-circle-5-ahmedabad-real-strips-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3358-ahd-2007-14-shri-champaklal-b-shah-palej-the-income-tax-officer-cent-ward-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/r-latha-proprietrix-kalyan-radymades-the-commissioner-of-commercial-taxes-thiruvananthapuram-and-the-intelligence-officer-squad-i-office-of-the-inspecting-assistant-commissioner-intelligence-agricultural-income-tax-and-sales-tax-civil-lane-ayyanthol-trissur-29765</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/s-venkataramaiah-khadi-and-village-industries-commission-and-grama-swarajya-sangham-kurnool-14519</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/y-bhaskara-raju-s-o-adivi-raju-union-of-india-rep-by-the-general-manager-south-central-railway-rail-nilayam-secunderabad-a-p-15495-15496-15497-15498-15499-15500-and-15501</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/y-bhaskara-raju-s-o-adivi-raju-union-of-india-rep-by-the-general-manager-south-central-railway-rail-nilayam-secunderabad-a-p-15495-15496-15497-15498-15499-15500-and-15501</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sri-a-goyal-advocate-sri-u-bhuyan-standing-counsel-4-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-deputy-commissioner-of-income-tax-alappuzha-sree-murugan-trading-co-1860-2000</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-s-mohammed-mahin-assistant-general-manager-marketing-office-of-the-general-manager-bsnl-kannur-and-general-manager-bsnl-thavakkara-kannur-2-and-proprietor-y-m-trade-links-and-linkwell-tele-services-represented-by-its-managing-partner-and-the-evaluation-committee-for-the-purpose-of-selection-of-franchisee-of-bsnl-8185</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2074-ahd-2003-14-shri-harsha-bhupendra-patel-baroda-the-ito-ward-2-4-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2752-ahd-2006-14-the-dcit-circle-1-surat-akruti-dyeing-amp-printing-mills-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3469-ahd-2002-14-the-dy-c-i-t-baroda-circle-1-baroda-m-s-avani-petrochem-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2214-ahd-2002-14-m-s-paras-const-gandhinagar-the-ito-wd-3-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2545-ahd-2002-14-the-acit-baroda-circle-2-baroda-m-s-meeta-chemicals-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2215-ahd-2002-14-m-s-paras-const-gandhinagar-the-ito-wd-3-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2120-ahd-2003-14-i-p-c-l-baroda-the-deputy-cit-inv-spl-range-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1917-ahd-2005-14-the-acit-circle-4-baroda-munjal-auto-industries-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3169-ahd-2007-14-shri-ashirvad-kavdaji-palat-ahmedabad-the-acit-circle-15-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3077-ahd-2003-14-shri-manharlal-m-talpada-junagadh-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1523-ahd-2001-14-m-s-gujarat-lease-financing-ltd-ahmedabad-the-acit-sr-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2893-ahd-2003-14-m-s-vidyut-urja-ahmedabad-the-acit-circle-3-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1766-ahd-2007-14-shri-patel-umedbhai-lallubhai-huf-dist-anand-the-income-tax-officer-ward-3-4-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2661-ahd-2007-14-the-acit-mehsana-circle-mehsana-mehsana-dist-co-op-milk-producers-union-ltd-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2100-ahd-2002-14-the-acit-baroda-circle-2-baroda-shri-janak-k-sheth-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2187-ahd-2006-14-tirupati-foam-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1246-ahd-2003-14-shri-rajesh-indrajeet-narang-ahmedabad-the-deputy-cit-circle-6-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2580-ahd-2006-14-the-acit-central-circle-2-surat-smt-anjuman-asif-bidiwala-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1755-ahd-2007-14-the-dcit-baroda-circle-4-1-baroda-m-s-pearl-bristlers-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3217-ahd-2003-14-the-acit-circle-9-ahmedabad-m-s-kapadia-corporation-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3398-ahd-2007-14-shri-pawankumar-r-harchandani-surat-the-acit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3280-ahd-2007-14-shri-natvarlal-ranchhoddas-pandya-huf-tal-amp-dist-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3487-ahd-2003-14-the-acit-circle-8-ahmedabad-the-sercon-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2630-ahd-2007-14-mehsana-dist-co-op-milk-producers-union-ltd-mehsana-the-acit-mehsana-circle-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-800-ahd-2004-14-the-acit-circle-8-ahmedabad-shree-krishnakeshav-laboratories-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3667-ahd-2003-14-m-s-keshri-exports-surat-the-income-tax-officer-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3408-ahd-2007-14-the-dcit-central-circle-1-ahmedabad-shri-hiralal-dayaram-thakkar-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3407-ahd-2007-14-the-dcit-central-circle-1-ahmedabad-shri-hiralal-dayaram-thakkar-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3296-ahd-2007-14-shri-himanshu-g-pandya-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2708-ahd-2007-14-the-acit-central-circle-1-surat-m-s-p-ashish-brothers-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3212-ahd-2007-14-the-acit-central-circle-1-2-ahmedabad-m-s-msk-projects-india-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3275-ahd-2007-14-shri-natvarlal-ranchhoddas-pandya-huf-tal-amp-dist-anand-the-acit-cent-circle-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3283-ahd-2007-14-shri-ghanshyamprasad-ranchhodlal-shroff-tal-amp-dist-anand-the-acit-cent-circle-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3395-ahd-2007-14-shri-pawankumar-r-harchandani-surat-the-acit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3394-ahd-2007-14-shri-pawankumar-r-harchandani-surat-the-acit-cent-circle-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3284-ahd-2007-14-shri-ghanshyamprasad-ranchhodlal-shroff-tal-amp-dist-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3393-ahd-2007-14-shri-pawankumar-r-harchandani-surat-the-acit-cent-circle-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2747-ahd-2007-14-viksara-trading-and-investment-pvt-ltd-ahmedabad-the-dy-cit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-991-ahd-2002-14-m-s-paras-const-kapadwanj-the-ito-wd-3-nadiad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1317-ahd-2007-14-financial-co-op-bank-ltd-surat-the-income-tax-officer-ward-2-3-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1487-ahd-2007-14-shri-premsingh-sawheny-ahmedabad-the-acit-circle-14-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3818-ahd-2003-14-the-ito-abad-ward-1-3-ahmedabad-cosmos-apparel-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2194-ahd-2006-14-the-jamiyatul-quresh-chhoti-jamat-ahmedabad-the-income-tax-officer-ward-3-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1597-ahd-2002-14-m-s-gutic-ltd-navsari-the-jt-cit-spl-rg-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2515-ahd-2007-14-troikaa-pharamaceuticlas-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3223-ahd-2007-14-shri-devendra-s-shah-baroda-the-income-tax-officer-cent-ward-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-941-ahd-2007-14-the-acit-central-circle-1-3-ahmedabad-shri-govindbhai-joitaram-patel-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2102-ahd-2007-14-the-ito-ward-5-2-ahmedabad-roselabs-finance-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1512-ahd-2007-14-the-dcit-circle-1-surat-bhagirath-fibers-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3432-ahd-2007-14-gujarat-co-op-tobacco-growers-federation-ltd-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3227-ahd-2007-14-shri-champaklal-b-shah-palej-the-income-tax-officer-cent-ward-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1534-ahd-2002-14-the-dy-cit-cir-1-baroda-m-s-camphor-amp-allied-products-ltd-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1057-ahd-2002-14-m-s-shri-sunilkumar-d-kapadia-surat-the-addl-cit-asst-sr-1-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-420-ahd-2007-14-the-dcit-central-circle-3-surat-m-s-simran-fabrics-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-ahd-2007-14-m-s-anand-petroleum-sevices-anand-the-income-tax-officer-ward-1-anand</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1206-ahd-2007-14-shri-jivabhai-savjibhai-patel-mehsana-the-income-tax-officer-ward-2-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3172-ahd-2007-14-shri-asifbhai-abdulkarim-bidiwala-ahmedabad-the-acit-cent-circle-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2043-ahd-2005-14-m-s-gujarat-themis-biosyn-limited-dist-valsad-the-acit-capi-circle-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3203-ahd-2007-14-smt-rasilaben-natwarsinh-chauhan-silvassa-the-income-tax-officer-ward-3-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2876-ahd-2003-14-abir-chemicals-ltd-ahmedabad-the-asstt-cit-circle-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2875-ahd-2003-14-abir-chemicals-ltd-ahmedabad-the-asstt-cit-circle-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3506-ahd-2007-14-m-s-nangalia-synthetics-surat-the-dy-cit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1668-ahd-2007-14-shri-sushant-gurupada-karmakar-surat-the-income-tax-officer-ward-7-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3466-ahd-2007-14-the-ito-ward-9-4-ahmedabad-shri-ashokkumar-s-agrawal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3542-ahd-2003-14-pramodbhai-kanjibhai-patel-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3541-ahd-2003-14-pramodbhai-kanjibhai-patel-huf-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3550-ahd-2003-14-karsanbhai-khodidas-patel-huf-odft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/a-p-state-civil-supplies-corporation-limited-the-income-tax-officer-ward-1-1-hyderabad-325-326-327-328</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parkash-agro-industries-deputy-commissioner-of-income-tax-circle-i-faridabad-600</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-deputy-commissioner-law-commercial-taxes-ernakulam-m-s-associated-rice-mill-stores-palakkad-47</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1693-ahd-2003-14-mubhri-stock-helpings-pvt-ltd-ahmedabad-the-ito-t-d-s-6-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2136-ahd-2002-14-the-acit-circle-8-ahmedabad-m-s-sams-sales-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1614-ahd-2000-14-the-j-c-i-t-asstt-sr-3-baroda-m-s-transpck-inds-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-924-ahd-2003-14-the-acit-ahmedabad-circle-3-ahmedabad-shri-rajan-v-dapki-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1556-ahd-2007-14-the-ito-ward-4-4-ahmedabad-marudhar-industries-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1584-ahd-2004-14-the-acit-circle-8-ahmedabad-m-s-vadilal-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1341-ahd-2007-14-the-ito-ward-3-2-ahmedabad-shri-gopibhai-vagjibbhai-desai-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1239-ahd-2007-14-the-acit-mehsana-circle-mehsana-mehsana-dist-co-op-milk-producers-union-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2627-ahd-2005-14-shri-mahidas-gangjibhai-bhut-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-795-ahd-2007-14-the-dcit-circle-4-ahmedabad-lubi-electricals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1969-ahd-2003-14-the-ito-ward-10-2-ahmedabad-bharat-k-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4012-ahd-2003-14-m-s-arvind-anti-core-ltd-ahmedabad-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4292-ahd-2003-14-the-ito-ward-5-3-baroda-m-s-memon-international-optical-ind-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1079-ahd-2002-14-m-s-renik-trading-co-td-ahmedabad-the-jt-cit-sr-7-a-apos-bad-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2069-ahd-2007-14-smt-d-m-christie-ahmedabad-the-acit-circle-15-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2190-ahd-2006-14-tirupati-foam-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3575-ahd-2002-14-m-s-kabra-colour-p-ltd-baroda-the-j-c-i-t-asstt-s-r-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2105-ahd-2002-14-the-acit-baroda-circle-2-baroda-shri-indravadan-b-patel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-987-ahd-2007-14-mehsana-dist-co-op-milk-producers-union-ltd-mehsana-the-income-tax-officer-ward-2-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2062-ahd-2007-14-the-acit-circle-9-ahmedabad-shri-ghanshyam-m-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2307-ahd-2000-14-shri-devendradas-vrudanvandas-ahmedabad-the-dcit-cent-cir-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1837-ahd-2007-14-shri-amratlal-vallabhbhai-patel-dist-dang-the-cit-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3917-ahd-2002-14-m-s-disco-papers-pvt-ltd-surat-the-a-c-i-t-circle-1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1336-ahd-2007-14-jet-electronics-daman-the-cit-cent-i-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2127-ahd-2007-14-the-ito-ward-2-godhra-m-s-vikram-plastics-halol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2795-ahd-2002-14-the-ito-ward-4-4-ahmedabad-m-s-mirambica-synthetics-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-34-ahd-2003-14-the-asstt-cit-baroda-circle-2-baroda-m-s-jivan-products-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3293-ahd-2007-14-smt-kalpanaben-pandya-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3425-ahd-2007-14-the-acit-tds-circle-ahmedabad-reliance-industries-ltd-project-at-motera-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3270-ahd-2007-14-shri-vinodkumar-n-pandya-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3288-ahd-2007-14-smt-kalpanaben-pandya-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3273-ahd-2007-14-shri-vinodkumar-n-pandya-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3321-ahd-2007-14-the-acit-circle-6-surat-shri-champaklal-chhotalal-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3320-ahd-2007-14-the-acit-circle-6-surat-shri-bharatkumar-champaklal-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3556-ahd-2007-14-the-acit-tds-circle-ahmedabad-allahabad-bank-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3267-ahd-2007-14-shri-vinodkumar-n-pandya-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3274-ahd-2007-14-shri-natvarlal-ranchhoddas-pandya-huf-tal-amp-dist-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3291-ahd-2007-14-smt-kalpanaben-pandya-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3255-ahd-2007-14-shri-yogeshkumar-n-pandya-ta-amp-dist-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3254-ahd-2007-14-shri-yogeshkumar-n-pandya-ta-amp-dist-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-986-ahd-2007-14-mehsana-dist-co-op-milk-producers-union-ltd-mehsana-the-income-tax-officer-ward-2-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1240-ahd-2007-14-the-acit-mehsana-circle-mehsana-mehsana-dist-co-op-milk-producers-union-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3228-ahd-2004-14-the-ito-ward-3-vapi-shri-suresh-s-velayudhan-vapi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3406-ahd-2007-14-the-dcit-central-circle-1-ahmedabad-shri-hiralal-dayaram-thakkar-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-406-ahd-2007-14-the-bhuj-merc-co-op-bank-ltd-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1256-ahd-2007-14-the-dcit-circle-1-surat-jigisha-fibers-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3076-ahd-2003-14-hynoup-food-amp-oil-ind-ltd-ahmedabad-the-jt-cit-spl-range-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-407-ahd-2007-14-the-bhuj-merc-co-op-bank-ltd-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3834-ahd-2002-14-shri-tarunkumar-k-raval-surat-the-a-c-i-t-circle-5-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1238-ahd-2007-14-the-acit-mehsana-circle-mehsana-mehsana-dist-co-op-milk-producers-union-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3001-ahd-2003-14-the-ito-ahmedabad-hynoup-food-amp-oil-inds-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3398-ahd-2003-14-the-acit-central-cir-1-3-ahmedabad-shri-oshri-om-prakash-garg-huf-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-666-ahd-2005-14-mehsana-dist-co-op-milk-producers-union-ltd-mehsana-the-income-tax-officer-ward-2-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1575-ahd-2007-14-the-ito-ward-4-2-baroda-raghuvir-investment-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2788-ahd-2007-14-the-ito-ward-3-mehsana-shri-dr-rajesh-k-shukla-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1698-ahd-2000-14-the-j-c-i-t-asstt-sr-1-baroda-m-s-bell-cermics-ltd-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2112-ahd-2000-14-m-s-j-j-corpn-surat-the-ito-wd-1-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1560-ahd-2001-14-the-ito-ward-7-3-ahmedabad-m-s-kanishka-organisers-amp-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-705-ahd-2001-14-the-dcit-inv-circle-1-1-surat-shri-gautam-b-jain-surat</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-706-ahd-2001-14-the-dcit-inv-circle-1-1-surat-shri-sajjankumar-jain-surat</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-329-ahd-2005-14-shri-ketankumar-r-doshi-mumbai-the-income-tax-officer-ward-6-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2167-ahd-2005-14-the-acit-central-circle-1-surat-m-s-rainbow-dyeing-amp-printing-mills-pvt-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1075-ahd-2007-14-the-acit-vapi-circle-vapi-m-s-electro-metal-industries-daman</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-ahd-2007-14-syndicate-management-services-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1984-ahd-2007-14-shri-jagdishchandra-t-dave-baroda-the-income-tax-officer-ward-3-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2411-ahd-2007-14-the-dcit-s-k-circle-himatnagar-the-sabarkantha-dist-co-op-milk-producers-union-ltd-dist-sabarkantha</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3069-ahd-2002-14-the-dy-c-i-t-baroda-circle-1-baroda-m-s-diomond-cables-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2555-ahd-2007-14-shri-vallabhbhai-ranchhodbhai-goti-surat-the-income-tax-officer-ward-9-4-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3551-ahd-2003-14-n-k-oral-disc-family-trust-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3547-ahd-2003-14-haresh-karsanbhai-odft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3538-ahd-2003-14-nita-haresh-oral-disc-family-trust-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3544-ahd-2003-14-punita-rakesh-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3546-ahd-2003-14-h-k-oral-disc-family-trust-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3636-ahd-2002-14-m-s-kikabhai-narandas-choksi-billimora-the-acit-cir-1-navsari</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4148-ahd-2003-14-saga-windle-engineers-pvt-ltd-dist-kheda-the-income-tax-officer-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2915-ahd-2003-14-m-s-namaskar-marble-ind-baroda-the-ito-ward-5-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2555-ahd-2002-14-m-s-controlled-acoustic-indus-p-ltd-modasa-the-jtcit-gandhinagar-sr-ahmedabad-presently-acit-himatnagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2265-ahd-2004-14-the-ito-ward-6-2-surat-m-s-kishorchandra-l-jariwala-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2756-ahd-2005-14-shri-manoj-omprakash-goyal-huf-surat-the-income-tax-officer-ward-3-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1537-ahd-2002-14-the-dy-cit-cir-1-baroda-m-s-camphor-amp-allied-products-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1535-ahd-2002-14-the-dy-cit-cir-1-baroda-m-s-camphor-amp-allied-products-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3225-ahd-2007-14-shri-pankaj-b-shah-baroda-the-income-tax-officer-cent-ward-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2567-ahd-2007-14-the-dcit-circle-8-ahmedabad-troikaa-pharamaceuticlas-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2514-ahd-2007-14-troikaa-pharamaceuticlas-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3460-ahd-2007-14-the-dcit-ahmedabad-circle-1-ahmedabad-anjani-synthetics-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1098-ahd-2007-14-shri-parag-p-shah-ahmedabad-the-income-tax-officer-ward-9-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/marvel-granites-the-regional-provident-fund-commissioner-employees-provident-fund-organisation-sub-regional-office-3rd-lane-krishna-nagar-guntur-219</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-jalandhar-ii-manoj-kumar-sekhri-250</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/anilkumar-rambujarat-mishra-union-of-india-thro-ashok-rai-1-1829-2007</loc>
               <lastmod>2025-09-18T06:58:29.001Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/jai-kumar-muni-chand-commissioner-of-income-tax-24</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/a-p-state-civil-supplies-corporation-limited-the-income-tax-officer-ward-1-1-hyderabad-325-326-327-and-328-of-2007-79-80-81-82-and-83-of-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1474-ahd-2003-14-the-asstt-cit-circle-8-ahmedabad-saraf-foods-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2673-ahd-2002-14-m-s-vision-care-trade-p-ltd-ahmedabad-the-i-t-o-ward-8-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1754-ahd-2007-14-the-dcit-baroda-circle-4-1-baroda-m-s-pearl-bristlers-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2104-ahd-2003-14-m-s-gujarat-air-ways-ltd-baroda-the-joint-cit-spl-range-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2067-ahd-2007-14-the-dy-director-of-income-tax-exemptions-ahmedabad-maninagar-shree-swaminarayan-gadiansthan-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2114-ahd-2000-14-m-s-jash-builders-surat-the-ito-wd-1-6-surat</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-ahd-2007-14-candor-footwear-i-ltd-surat-the-acit-osd-range-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3395-ahd-2004-14-tirupati-foam-ltd-ahmedabad-the-income-tax-officer-tds-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1913-ahd-2003-14-aakar-leasing-amp-finanacial-ser-ltd-ahmedabad-the-deputy-cit-cen-circle-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-ahd-2007-14-south-gujarat-share-amp-share-brokers-ltd-surat-the-acit-circle-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1667-ahd-2003-14-prem-patel-huf-ahmedabad-the-ito-ward-8-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3397-ahd-2004-14-tirupati-foam-ltd-ahmedabad-the-income-tax-officer-tds-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-218-ahd-2004-14-m-s-pari-dhirajlal-mohanlal-ahmedabad-the-income-tax-officer-ward-1-6-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1959-ahd-2003-14-the-ito-ward-10-2-ahmedabad-bharat-amp-piyush-odft-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2321-ahd-2002-14-the-ito-ward-1-3-baroda-m-s-goldmine-exports-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3884-ahd-2002-14-sodium-metal-pvt-ltd-baroda-the-i-t-o-ward-4-1-baroda</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2105-ahd-2003-14-m-s-gujarat-air-ways-ltd-baroda-the-joint-cit-spl-range-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1302-ahd-2007-14-the-ito-ward-6-2-ahmedabad-m-s-ronak-automobiles-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1301-ahd-2007-14-the-ito-ward-6-2-ahmedabad-m-s-ronak-automobiles-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1426-ahd-2004-14-the-acit-circle-6-ahmedabad-m-s-sujal-dye-chem-industries-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1640-ahd-2003-14-the-deputy-cit-baroda-circle-1-baroda-aims-chemicals-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3398-ahd-2004-14-tirupati-foam-ltd-ahmedabad-the-income-tax-officer-tds-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1187-ahd-2007-14-aditi-exports-pvt-ltd-ahmedabad-the-dy-cit-osd-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4338-ahd-2003-14-smt-swetaben-g-patel-ahmedabad-the-income-tax-officer-ward-7-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1756-ahd-2007-14-the-dcit-baroda-circle-4-1-baroda-opal-bristlers-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3272-ahd-2007-14-shri-vinodkumar-n-pandya-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3278-ahd-2007-14-shri-natvarlal-ranchhoddas-pandya-huf-tal-amp-dist-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3427-ahd-2007-14-the-acit-tds-circle-ahmedabad-reliance-industries-ltd-project-at-motera-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3263-ahd-2007-14-shri-dinesh-n-pandya-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3403-ahd-2007-14-shri-hitul-k-patel-dist-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3428-ahd-2007-14-the-acit-tds-circle-ahmedabad-reliance-industries-ltd-project-at-naroda-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3287-ahd-2007-14-shri-ghanshyamprasad-ranchhodlal-shroff-tal-amp-dist-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3268-ahd-2007-14-shri-vinodkumar-n-pandya-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3290-ahd-2007-14-smt-kalpanaben-pandya-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3396-ahd-2007-14-shri-pawankumar-r-harchandani-surat-the-acit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3298-ahd-2007-14-shri-himanshu-g-pandya-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3297-ahd-2007-14-shri-himanshu-g-pandya-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3266-ahd-2007-14-shri-dinesh-n-pandya-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2707-ahd-2007-14-the-acit-central-circle-1-surat-m-s-p-ashish-brothers-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2706-ahd-2007-14-the-acit-central-circle-1-surat-m-s-p-ashish-brothers-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3107-ahd-2007-14-m-s-tuton-pharmaceuticals-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3257-ahd-2007-14-shri-yogeshkumar-n-pandya-ta-amp-dist-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2145-ahd-2007-14-shri-kalpesh-kantilal-patel-ahmedabad-the-cit-iii-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1167-ahd-2005-14-the-ito-ward-4-3-surat-m-s-suruchi-hotels-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3002-ahd-2003-14-the-ito-ahmedabad-hynoup-food-amp-oil-indus-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2629-ahd-2007-14-mehsana-dist-co-op-milk-producers-union-ltd-mehsana-the-acit-mehsana-circle-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3075-ahd-2003-14-hynoup-food-amp-oil-indus-ltd-ahmedabad-the-dy-cit-cent-cir-1-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4142-ahd-2003-14-m-s-skywin-erectors-ahmedabad-the-income-tax-officer-ward-9-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2093-ahd-2003-14-the-asstt-cit-circle-4-ahmedabad-gujarat-lease-financing-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3185-ahd-2007-14-shri-gambhirchand-hamirchad-jain-ahmedabad-the-acit-circle-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2163-ahd-2007-14-m-s-nishit-construction-ankleshwar-the-income-tax-officer-ward-4-bharuch</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-668-ahd-2005-14-meghraj-corporate-services-p-ltd-mehsana-the-acit-mehsana-circle-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1574-ahd-2007-14-the-ito-ward-4-2-baroda-raghuvir-investment-pvt-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3168-ahd-2007-14-shri-abdulgani-r-shaikh-ahmedabad-the-acit-circle-15-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3738-ahd-2002-14-the-ito-ward-9-2-ahmedabad-shri-ishwarlal-k-varma-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2631-ahd-2007-14-mehsana-dist-co-op-milk-producers-union-ltd-mehsana-the-acit-mehsana-circle-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4115-ahd-2003-14-wintex-mills-ltd-surat-the-income-tax-officer-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-ahd-2007-14-shri-ramanbhai-n-patel-ahmedabad-the-acit-circle-15-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-796-ahd-2006-14-swapnil-financial-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1573-ahd-2007-14-the-ito-ward-4-2-baroda-raghuvir-investment-pvt-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3190-ahd-2007-14-tarlikaben-d-bhatt-l-r-dhanjay-r-bhatt-ahmedabad-the-acit-circle-15-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-708-ahd-2001-14-the-dcit-inv-circle-1-1-surat-shri-shushilkumar-jain-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3742-ahd-2002-14-the-acit-circle-9-ahmedabad-m-s-virag-associates-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-944-ahd-2003-14-shri-ravjibhai-becharbhai-dhameliya-surat-the-ito-ward-9-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1219-ahd-2005-14-shri-ravjibhai-becharbhai-dhameliya-surat-the-income-tax-officer-ward-9-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1073-ahd-2007-14-the-acit-vapi-circle-vapi-m-s-prompt-engg-co-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3173-ahd-2007-14-shri-asifbhai-abdulkarim-bidiwala-ahmedabad-the-acit-cent-circle-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2557-ahd-2007-14-shri-vallabhbhai-ranchhodbhai-goti-surat-the-income-tax-officer-ward-9-4-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3553-ahd-2003-14-niruben-amp-karsnabhai-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3670-ahd-2003-14-the-ito-anand-thr-sarvodaya-co-op-credit-so-ltd-anand</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3549-ahd-2003-14-karsanbhai-kachrabhai-nathubhai-odft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3548-ahd-2003-14-haresh-karsanbhai-patel-odft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3545-ahd-2003-14-bhagwandas-kachradas-patel-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2874-ahd-2002-14-m-s-controlled-acoustic-industries-p-ltd-modasa-the-a-c-i-t-s-k-himatnagar-dbi-s-k</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1767-ahd-2002-14-m-s-gujarat-ambuja-cotspin-ltd-ahmedabad-the-acit-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-ahd-2003-14-the-asstt-cit-circle-9-ahmedabad-m-s-samruchi-enterprises-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2539-ahd-2003-14-gujarat-ambuja-cotspin-ltd-ahmedabad-the-jt-cit-spl-range-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-784-ahd-2004-14-new-ahmedabad-synthetics-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-496-ahd-2002-14-m-s-gujarat-ambuja-cotspin-ltd-ahmedabad-the-acit-cent-cir-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3229-ahd-2007-14-shri-harshadkumar-b-shah-palej-the-income-tax-officer-cent-ward-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1558-ahd-2007-14-champaklal-b-shah-palej-the-cit-ii-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3450-ahd-2007-14-the-acit-osd-1-ar-4-ahmedabad-gopala-polyplast-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-jalandhar-nav-durga-exports-126</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/a-p-state-civil-supplies-corporation-limited-the-income-tax-officer-ward-1-1-hyderabad-325-326-327-and-328-of-2007-79-80-81-82-and-83-of-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/a-p-state-civil-supplies-corporation-limited-the-income-tax-officer-ward-1-1-hyderabad-325-326-327-and-328-of-2007-79-80-81-82-and-83-of-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/y-bhaskara-raju-union-of-india-rep-by-the-general-manager-south-central-railway-15495-15496-15497-15498-15499-15500-and-15501</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/y-bhaskara-raju-union-of-india-rep-by-the-general-manager-south-central-railway-15495-15501-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/y-bhaskara-raju-union-of-india-rep-by-the-general-manager-south-central-railway-15495-15501-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ben-auto-transmission-pvt-ltd-union-of-india-and-small-industries-development-bank-of-india-9993</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/a-p-state-civil-supplies-corporation-limited-the-income-tax-officer-ward-1-1-hyderabad-325-326-327-and-328-of-2007-79-80-81-82-and-83-of-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/a-p-state-civil-supplies-corporation-limited-the-income-tax-officer-ward-1-1-hyderabad-325-326-327-and-328-of-2007-79-80-81-82-and-83-of-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dabwali-transport-co-the-commissioner-of-income-tax-rohtak-and-another-175-and-176-of-2007</loc>
               <lastmod>2025-12-25T09:20:18.363Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/v-k-sreenivasan-assistant-commissioner-of-income-tax-investigation-circle-ernakulam-and-income-tax-appellate-tribunal-ernakulam-bench-2366</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-673-ahd-1999-14-the-dcit-central-circle-1-4-baroda-m-s-technoglass-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-853-ahd-1999-14-the-acit-asstt-spl-range-2-surat-shri-arunprasad-d-patel-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-428-ahd-1996-14-the-dcit-asstt-s-r-3-ahmedabad-s-j-amp-s-p-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-872-ahd-1999-14-the-ito-ward-2-5-surat-m-s-ambica-textiles-mangrol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1980-ahd-2007-14-the-acit-circle-1-1-baroda-baroda-precimould-pvt-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2192-ahd-2007-14-the-ito-ward-2-godhra-m-s-vikram-plastics-halol</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1943-ahd-2003-14-the-ito-ward-1-2-surat-gobardhan-construction-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2189-ahd-2006-14-tirupati-foam-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1112-ahd-2000-14-the-dcit-cen-circle-7-3-ahmedabad-m-s-hindustan-finstock-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2077-ahd-2007-14-late-dr-r-k-bhatt-charitable-trust-surat-the-cit-ii-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1488-ahd-2007-14-shri-premsingh-sawheny-ahmedabad-the-acit-circle-14-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2936-ahd-2003-14-m-s-hindustan-inks-amp-resins-ltd-vapi-the-joint-cit-vapi-range-vapi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-ahd-2004-14-shri-kantilal-manilal-patel-huf-mehsana-the-income-tax-officer-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2079-ahd-2007-14-the-ito-ward-10-1-ahmedabad-m-s-ratilal-vadilal-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1486-ahd-2007-14-shri-premsingh-sawheny-ahmedabad-the-acit-circle-14-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1914-ahd-2003-14-aakar-leasing-amp-finanacial-ser-ltd-ahmedabad-the-deputy-cit-cen-circle-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2123-ahd-2003-14-i-p-c-l-baroda-the-deputy-cit-inv-spl-range-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2121-ahd-2003-14-i-p-c-l-baroda-the-deputy-cit-inv-spl-range-2-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2703-ahd-2007-14-the-acit-central-circle-1-surat-m-s-p-ashish-brothers-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-ahd-2003-14-the-asstt-cit-baroda-circle-2-baroda-m-s-jivan-products-baroda</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1757-ahd-2007-14-the-dcit-baroda-circle-4-1-baroda-opal-bristlers-pvt-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2103-ahd-2003-14-m-s-gujarat-air-ways-ltd-baroda-the-joint-cit-spl-rangge-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-ahd-2004-14-shri-dashrathlal-manilal-patel-huf-mehsana-ng-the-income-tax-officer-ward-1-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3589-ahd-2002-14-m-s-ario-brothers-baroda-the-add-ci-t-asstt-sr-1-baroda</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-873-ahd-2007-14-shri-niriksha-n-patel-baroda-the-acit-circle-2-baroda</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2027-ahd-2007-14-shri-keshavlal-sendhabhai-prajapati-ahmedabad-the-income-tax-officer-ward-7-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3289-ahd-2007-14-smt-kalpanaben-pandya-anand-the-acit-cent-circle-1-baroda</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3277-ahd-2007-14-shri-natvarlal-ranchhoddas-pandya-huf-tal-amp-dist-anand-the-acit-cent-circle-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3547-ahd-2007-14-shri-sudhir-p-ambalia-ahmedabad-the-acit-circle-15-ahmedabad</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3279-ahd-2007-14-shri-natvarlal-ranchhoddas-pandya-huf-tal-amp-dist-anand-the-acit-cent-circle-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3286-ahd-2007-14-shri-ghanshyamprasad-ranchhodlal-shroff-tal-amp-dist-anand-the-acit-cent-circle-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3281-ahd-2007-14-shri-ghanshyamprasad-ranchhodlal-shroff-tal-amp-dist-anand-the-acit-cent-circle-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3282-ahd-2007-14-shri-ghanshyamprasad-ranchhodlal-shroff-tal-amp-dist-anand-the-acit-cent-circle-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3176-ahd-2007-14-shri-babubhai-shankarbhai-patel-surat-the-income-tax-officer-ward-9-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3295-ahd-2007-14-shri-himanshu-g-pandya-anand-the-acit-cent-circle-1-baroda</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3302-ahd-2007-14-smt-darshnaben-pandya-anand-the-acit-cent-circle-1-baroda</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3397-ahd-2007-14-shri-pawankumar-r-harchandani-surat-the-acit-cent-circle-2-surat</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3265-ahd-2007-14-shri-dinesh-n-pandya-anand-the-acit-cent-circle-1-baroda</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3392-ahd-2007-14-shri-pawankumar-r-harchandani-surat-the-acit-cent-circle-2-surat</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2705-ahd-2007-14-the-acit-central-circle-1-surat-m-s-p-ashish-brothers-surat</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3264-ahd-2007-14-shri-dinesh-n-pandya-anand-the-acit-cent-circle-1-baroda</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3269-ahd-2007-14-shri-vinodkumar-n-pandya-anand-the-acit-cent-circle-1-baroda</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3334-ahd-2007-14-the-ito-ward-5-3-ahmedabad-rajka-designs-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3032-ahd-2002-14-the-ito-ward-11-4-ahmedabad-m-s-akash-textiles-mills-ahmedabad</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-ahd-2003-14-shri-talpada-manharbhai-maganbhai-nadiad-the-ito-ward-6-2-baroda</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-ahd-2004-14-shri-manharlal-maganlal-talpada-nadiad-the-income-tax-officer-ward-6-2-nadiad</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1300-ahd-1999-14-the-acit-asstt-spl-r-9-ahmedabad-m-s-vimal-laminates-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2099-ahd-2002-14-the-acit-baroda-circle-2-baroda-smt-manjulaben-k-sheth-baroda</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2757-ahd-2003-14-the-asstt-cit-circle-6-baroda-m-s-niko-resources-ltd-baroda</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-801-ahd-2004-14-the-acit-circle-8-ahmedabad-shree-krishnakeshav-laboratories-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1084-ahd-2007-14-mehsana-dist-co-op-milk-producers-union-ltd-mehsana-the-acit-mehsana-circle-mehsana</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1744-ahd-2007-14-the-acit-vapi-circle-vapi-gujarat-themis-biosyn-ltd-vapi</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2324-ahd-2002-14-m-s-goodluck-automobiles-p-ltd-mehsana-the-dycit-cir-2-1-mehsana</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2157-ahd-2007-14-suchitaben-prafulbhai-patel-anand-the-income-tax-officer-ward-1-anand</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-ahd-2004-14-shri-manharlal-maganlal-talpada-nadiad-the-income-tax-officer-ward-6-2-nadiad</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1264-ahd-2002-14-m-s-sweetamber-steel-ltd-baroda-the-jt-cit-baroda</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1471-ahd-2002-14-the-acit-cir-8-a-apos-bad-ahmedabad-satelite-engineering-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2780-ahd-2000-14-shri-laxmansingh-p-parmar-mehsana-the-dcit-cir-2-1-mehsana</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3154-ahd-2002-14-the-ito-ward-7-2-ahmedabad-smt-purnima-k-shah-ahmedabad</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2370-ahd-2002-14-the-acit-baroda-circle-2-baroda-m-s-base-metal-chemicals-baroda</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-249-ahd-2003-14-smt-anandiben-j-patel-petlad-the-ito-ward-3-3-petlad</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2293-ahd-2002-14-m-s-maharshi-udyog-ahmedabad-the-dycit-cir-3-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3745-ahd-2003-14-the-acit-baroda-circle-4-baroda-matsushita-lakhanpal-battery-india-ltd-baroda</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1001-ahd-2003-14-m-s-samir-synthetics-mills-ahmedabad-the-jointcit-spl-range-5-ahmedabad</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2590-ahd-2006-14-sheetalben-h-panwala-surat-the-income-tax-officer-ward-3-1-surat</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3341-ahd-2002-14-the-acit-ahmedabad-cir-1-ahmedabad-m-s-lalbhai-exports-ltd-merged-asman-inv-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2387-ahd-2007-14-shri-patel-santabhai-prabhudas-nadiad-the-income-tax-officer-ward-1-nadiad</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-421-ahd-2007-14-the-dcit-central-circle-3-surat-m-s-suntex-silk-mills-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1635-ahd-2007-14-shri-shantibhai-p-vasoya-surat-the-income-tax-officer-ward-8-4-surat</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3202-ahd-2007-14-smt-rasilaben-natwarsinh-chauhan-silvassa-the-income-tax-officer-ward-3-vapi</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3507-ahd-2007-14-m-s-rajesh-silk-factory-surat-the-dy-cit-cent-circle-3-surat</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2556-ahd-2007-14-shri-vallabhbhai-ranchhodbhai-goti-surat-the-income-tax-officer-ward-9-4-surat</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1102-ahd-2002-14-the-ito-ward-3-valsad-valsad-m-s-panchsheel-owners-associations-valsad</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3486-ahd-2007-14-m-s-p-g-developers-borsad-the-jt-cit-osd-c-c-1-baroda</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3552-ahd-2003-14-n-k-patel-oral-disc-family-trist-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3540-ahd-2003-14-nita-karshanbhai-kachrabhai-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3543-ahd-2003-14-punitaben-amp-karshanbhai-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:35:47.467Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3432-ahd-2003-14-the-acit-central-circle-4-surat-shri-sushilkumar-shribhagwan-fatehpuria-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-729-ahd-2001-14-shri-jeetmal-rahul-kumar-ahmedabad-the-acit-cen-cir-2-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2556-ahd-2002-14-m-s-controlled-acoustic-indus-p-ltd-modasa-the-jtcit-gandhinagar-sr-ahmedabad-presently-acit-himatnagar</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2873-ahd-2002-14-controlled-acoustic-inds-pvt-ltd-modasa-the-a-ci-t-s-k-himatnagar</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2909-ahd-2003-14-purif-air-pvt-ltd-baroda-the-ito-ward-4-2-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4043-ahd-2003-14-the-acit-circle-4-ahmedabad-m-s-gujarat-heavy-chemicals-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-p-state-civil-supplies-corporation-limited-the-income-tax-officer-ward-1-1-hyderabad-325-326-327-and-328-of-2007-79-80-81-82-and-83-of-2008</loc>
               <lastmod>2025-09-18T07:02:21.098Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/oil-natural-gas-corporation-ltd-the-commercial-tax-officer-alcot-gardens-rajahmundry-13167</loc>
               <lastmod>2025-09-18T07:05:30.825Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/y-bhaskara-raju-s-o-adivi-raju-union-of-india-rep-by-the-general-manager-south-central-railway-rail-nilayam-secunderabad-a-p-15495-15496-15497-15498-15499-15500-15501</loc>
               <lastmod>2025-09-18T07:00:30.034Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/y-bhaskara-raju-union-of-india-rep-by-the-general-manager-south-central-railway-15495-15501-2007</loc>
               <lastmod>2025-09-18T07:00:30.034Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-p-abdul-majeed-asst-commissioner-of-income-tax-circle-1-calicut-and-commissioner-of-income-tax-calicut-2212</loc>
               <lastmod>2025-12-25T10:06:29.576Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-sabita-the-assistant-provident-fund-commissioner-enforcement-circle-i-employees-p-f-organization-regional-office-at-3-4-763-bhavishyanidhi-bhavan-barkatpura-hyderabad-and-another-20110</loc>
               <lastmod>2025-12-25T10:15:33.214Z</lastmod>
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