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               <loc>https://counselvise.com/direct-tax/judgements/ita-4248-ahd-2003-14-the-ito-gandhinagar-shree-lodra-nagrik-sahakari-bank-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-426-del-2006-14-acit-circle-maya-machinery-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3135-del-2004-14-dcit-central-circle-20-xerox-modicorp-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2964-ahd-1996-14-the-acit-c-c-1-rajkot-m-s-vijay-ship-breaking-corpn-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2995-ahd-2002-14-m-s-gujarat-tea-processors-amp-packers-ltd-ahmedabad-the-d-c-i-t-cen-cir-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-central-ludhiana-raj-san-deeps-ltd-291</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-dhapali-co-operative-labour-construction-society-ltd-dhapali-distt-bathinda-commissioner-of-income-tax-central-revenue-building-bathinda-399</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2860-del-2005-14-allahabad-bank-ito-tds-amp-survey</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2846-del-2005-14-ito-ward-2-1-jasvinder-kaur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2850-del-2005-14-ito-ward-2-1-baldev-singh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-112-ahd-2002-14-m-s-afit-const-ahmedabad-the-dycit-cir-6-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-492-ahd-2000-14-m-s-j-k-enterprises-baroda-the-d-c-i-t-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-977-ahd-2003-14-the-ito-ward-2-4-ahmedabad-shri-amrutbhai-somabhai-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3285-del-2004-14-xerox-modicorp-ltd-jcit-special-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-629-del-2006-14-dcit-circle-i-khurana-paper-mills-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2847-del-2005-14-ito-ward-2-1-priyanka</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3074-del-2005-14-acit-circle-malagarh-cements-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4090-ahd-2003-14-the-ito-ward-6-4-ahmedabad-smt-reshma-naushadkhan-pathan-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1507-ahd-2003-14-the-ito-ward-10-2-ahmedabad-bhimabhai-lallubhai-lallubhai-osft-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4259-del-2004-14-ito-ward-4-shivalik-dhan-kutal-udyog</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2603-del-2003-14-ito-ward-i-chokiyat-cold-storage</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3540-del-2004-14-sareen-sports-industries-ito-ward-2-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3574-del-2003-14-ito-ward-2-ramesh-chand-garg</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-491-del-2006-14-ito-ward-1-4-bala-devi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3169-del-2005-14-anil-kumar-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1682-ahd-2000-14-m-s-gujarat-heavy-chemicals-ltd-ahmedabad-the-d-c-i-t-asstt-s-r-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-426-ahd-2001-14-m-s-associated-engg-corpn-surat-the-ito-wd-1-7-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-500-ahd-1998-14-the-dcit-spl-r-3-ahmedabad-s-j-amp-s-p-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1967-ahd-2001-14-the-acit-bharuch-cir-bharuch-m-s-atlas-wires-ltd-palej</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/bansal-poultry-and-feed-industries-commissioner-of-income-tax-ludhiana-and-another-439</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1928-ahd-2001-14-the-jtcit-r-4-ahmedabad-m-s-jalaram-wood-crafts-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2848-del-2005-14-ito-ward-2-1-gyanendra-sharma</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3136-del-2004-14-dcit-central-circle-20-xerox-midicorp-ltd</loc>
               <lastmod>2024-10-09T16:28:44.320Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2849-del-2005-14-ito-ward-2-1-jahangir-khan</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3286-del-2004-14-xerox-modicorp-ltd-jcit-special-range</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3078-del-2005-14-ito-ward-2-1-nirmal-tyagi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2275-del-2005-14-rajat-lal-dcit-circle-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5313-del-2004-14-multi-dimentional-educational-amp-charitable-society-jcit-range-2</loc>
               <lastmod>2024-10-09T16:28:44.320Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3073-del-2005-14-sumendra-singh-ito-ward-1-4</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3333-del-2005-14-ito-ward-1-2-girdhari-lal-huf</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3122-del-2005-14-acit-circle-i-asha-textiles-pvt-ltd</loc>
               <lastmod>2024-10-09T16:28:44.320Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3329-del-2005-14-ito-ward-1-2-girdhari-lal-huf</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3882-ahd-2003-14-m-s-shri-krishna-industries-the-income-tax-officer</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-741-ahd-2001-14-m-s-naranlala-ltd-navsari-the-jtcit-sr-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-833-ahd-2001-14-the-addl-cit-sr-2-surat-m-s-naranlala-ltd-navsari</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-753-ahd-2003-14-the-acit-circle-1-ahmedabad-anjani-investment-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1060-ahd-2006-14-the-acit-circle-6-surat-m-s-rindiam-export-surat</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4093-ahd-2003-14-narayan-soaps-amp-chemicals-pvt-ltd-ahmedabad-the-dy-cit-co-cir-7-5-ahmedabad</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1763-ahd-2000-14-the-j-c-i-t-spl-range-1-ahmedabad-shri-sunil-kumar-handa-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1162-ahd-1998-14-m-s-raj-tobacco-udyog-p-ltd-anand-the-acit-cir-2-2-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1703-ahd-2000-14-the-j-c-i-t-asstt-sr-8-ahmedabad-m-s-gujarat-heavy-chemicals-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1704-ahd-2000-14-the-j-c-i-t-asstt-sr-8-ahmedabad-m-s-gujarat-heavy-chemicals-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1266-ahd-1999-14-m-s-gujarat-gas-co-ltd-ahmedabad-the-a-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:28:44.320Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1679-ahd-2000-14-m-s-gujarat-heavy-chemicals-ltd-ahmedabad-the-d-c-i-t-asstt-s-r-8-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-ahd-2003-14-the-acit-baroda-circle-4-baroda-unident-brushes-pvt-ltd-dist-baroda</loc>
               <lastmod>2024-10-09T16:28:44.320Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-ahd-2001-14-m-s-associated-engg-corpn-surat-the-ito-wd-1-7-surat</loc>
               <lastmod>2024-10-09T16:28:44.320Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-887-ahd-2002-14-the-jtcit-asstt-sr-2-baroda-m-s-guj-weolenfelt-mills-baroda</loc>
               <lastmod>2024-10-09T16:28:44.320Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-937-ahd-2002-14-the-acit-baroda-circle-4-baroda-m-s-unident-brushes-p-ltd-baroda</loc>
               <lastmod>2024-10-09T16:28:44.320Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2777-ahd-2002-14-the-ito-ward-4-3-ahmedabad-m-s-parker-agrochem-exports-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:28:44.320Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2725-ahd-2006-14-shri-jitendra-maganlal-shah-navsari-the-acit-navsari-circle-navsari</loc>
               <lastmod>2024-10-09T16:28:44.320Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-373-ahd-2003-14-shree-valsad-sahakari-khand-udyog-mandli-ltd-valsad-the-deputy-cit-asstt-spl-rnage-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2059-ahd-2006-14-the-acit-circle-2-bhavnagar-m-s-mukesh-construction-bhavnagar</loc>
               <lastmod>2024-10-09T16:28:44.320Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2058-ahd-2006-14-the-acit-circle-2-bhavnagar-m-s-mukesh-construction-bhavnagar</loc>
               <lastmod>2024-10-09T16:28:44.320Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2427-ahd-1999-14-m-s-j-k-enterprise-baroda-the-dy-c-i-t-asstt-baroda</loc>
               <lastmod>2024-10-09T16:28:44.320Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2700-ahd-2006-14-the-ito-ward-1-3-ahmedabad-arpan-reality-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3638-ahd-2002-14-shri-prakash-s-vyas-baroda-the-ito-wd-2-2-baria</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1352-ahd-2002-14-the-dy-cit-cir-9-ahmedabad-m-s-dipali-dev-corp-a-apos-bad-ahmedabad</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2028-ahd-2006-14-umedica-laboratories-pvt-ltd-vapi-the-acit-circle1-vapi</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-ahd-2004-14-shri-premkumar-b-rathi-the-income-tax-officer</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1805-ahd-2006-14-the-ito-ward-10-2-ahmedabad-shri-hasmukh-n-vora-ahmedabad</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2792-ahd-2002-14-the-acit-circle-4-ahmedabad-m-s-hardeep-synthetics-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-1891-ahd-2006-14-m-s-sainath-construction-valsad-the-acit-cent-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:28:44.317Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-sh-anupam-kapoor-378</loc>
               <lastmod>2025-09-18T06:59:00.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hoshiarpur-roller-flour-mills-the-income-tax-officer-and-others-146</loc>
               <lastmod>2025-12-25T09:20:20.184Z</lastmod>
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