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               <loc>https://counselvise.com/direct-tax/judgements/n-p-madhusoodanan-and-sri-n-g-mohandas-and-a-v-venu-union-of-india-and-the-chairman-central-board-of-direct-taxes-and-chief-commissioner-of-income-tax-cochin-and-k-sadanandan-and-sri-t-g-vijayaraghavan-and-sri-p-parameswaran-and-sri-c-r-pillai-and-sri-k-g-p-menon-and-sri-k-r-somasundaram-and-sri-p-k-prabhakaran-5419-2000</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2109-ahd-2005-14-m-s-mitul-gems-surat-the-acit-circle-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-92-ahd-2004-14-m-s-j-b-amp-brothers-surat-the-acit-circle-5-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/chandraprabha-charitable-trust-represented-by-its-president-sri-m-j-vijayapadman-the-commissioner-of-agricultural-income-tax-trivandrum-and-state-of-kerala-represented-by-the-secretary-taxes-government-secretariat-trivandrum-154-2000</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-152-ahd-2002-14-the-acit-panchmahal-cir-godhara-m-s-arayama-polytex-ltd-halol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1373-ahd-2006-14-the-acit-vapi-circle-vapi-m-s-electrical-lamination-industries-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-387-ahd-2007-14-shri-ajay-mahendrabhai-shah-ahmedabad-the-income-tax-officer-ward-3-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3721-ahd-2004-14-m-s-thumer-gems-surat-the-income-tax-officer-ward-9-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1345-ahd-2004-14-the-ito-ward-4-4-surat-m-s-urvashi-fibres-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4195-ahd-2003-14-shri-arvind-budhilal-rana-ahmedabad-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-287-ahd-2003-14-m-s-rohini-builders-surat-the-asstt-cit-circle-2-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2535-ahd-2006-14-m-s-swagat-jewellers-pvt-ltd-surat-the-income-tax-officer-ward-4-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4174-ahd-2003-14-m-s-shree-sai-corporation-surat-the-acit-circle-5-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-484-ahd-2004-14-shri-durlabhbhai-g-patel-dist-surat-the-income-tax-officer-ward-5-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3220-ahd-2004-14-the-ito-ward-7-2-surat-shri-dhansukhlal-j-kikaganeshwala-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-712-ahd-2006-14-vikshara-trading-amp-investment-pvt-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1327-ahd-2000-14-m-s-national-textiles-corporations-ltd-ahmedabad-the-d-c-i-t-asstt-s-r-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-646-ahd-2007-14-the-dcit-osd-range-1-ahmedabad-durga-ricol-indus-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1343-ahd-2007-14-the-dcit-osd-circle-8-ahmedabad-m-s-schutz-dishman-biotech-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-643-ahd-2007-14-the-acit-circle-9-ahmedabad-m-s-m-b-sayani-amp-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1342-ahd-2007-14-the-dcit-circle-8-ahmedabad-western-india-sea-brines-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4242-ahd-2003-14-the-ito-ward-4-4-ahmedabad-madhu-textile-ahmedabad-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2668-ahd-2002-14-shri-vanmalibhai-bhagwanbhai-surat-the-dy-cit-inv-cir-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2833-ahd-2006-14-the-acit-circle-5-ahmedabad-pina-bisazza-glass-pvt-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-412-ahd-2003-14-the-acit-baroda-circle-2-baroda-m-s-alkapuri-automobiles-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3592-ahd-2002-14-shri-gordhanbhai-kalyanbhai-patel-suart-the-i-t-o-wd-9-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-681-ahd-2007-14-shri-madhav-choudhary-surat-the-income-tax-officer-ward-3-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1263-ahd-2007-14-smt-kokilaben-n-patel-kalol-the-acit-cent-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1172-ahd-2007-14-shri-patel-pravinbhai-ratibhai-tal-nadiad-the-income-tax-officer-ward-4-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-169-ahd-2007-14-the-ito-ward-2-gandhinagar-shr-kapildev-i-raval-prop-of-hardik-gas-agency-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-319-ahd-2007-14-m-s-nissan-polyplast-nani-daman-the-income-tax-officer-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1264-ahd-2007-14-smt-meenaben-n-patel-kalol-the-acit-cent-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-206-ahd-2007-14-the-ito-ward-2-gandhinagar-hardik-gas-agency-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4299-ahd-2003-14-bidiwala-brothers-amp-co-ahmedabad-the-acit-circle-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4127-ahd-2003-14-the-ito-daman-shri-bhanabhai-k-patel-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1687-ahd-2004-14-shri-krishnakumar-s-sharma-ahmedabad-the-income-tax-officer-ward-6-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2528-ahd-2006-14-m-s-darshan-developers-baroda-the-income-tax-officer-ward-3-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1523-ahd-2004-14-the-ito-ward-8-3-surat-smt-pistaben-l-shah-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2864-ahd-2004-14-shri-nirmalkumar-chhaparia-surat-the-acit-circle-3-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2642-ahd-2006-14-the-dcit-circle-4-ahmedabad-madhu-silk-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1711-ahd-2005-14-the-ito-ward-3-2-baroda-m-s-shital-corporation-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1448-ahd-2006-14-thr-dcit-osd-range-1-ahmedabad-b-nanji-enterprise-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2803-ahd-2004-14-the-ito-ward-6-2-surat-shri-ilyas-hasanali-patel-prop-of-m-s-m-i-fabrics-amp-m-s-i-p-tex-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2492-ahd-2006-14-sahjanand-associates-baroda-the-income-tax-officer-ward-2-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1328-ahd-2006-14-the-ito-ward-5-4-baroda-m-s-charbhuja-developers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2451-ahd-2006-14-ambica-developers-baroda-the-income-tax-officer-ward-2-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2482-ahd-2006-14-radhe-developers-baroda-the-income-tax-officer-ward-3-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2816-ahd-2006-14-m-s-aashiyana-developers-baroda-the-income-tax-officer-ward-2-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-891-ahd-2004-14-omnibus-industrial-development-corporation-of-dd-amp-dnh-ltd-daman-the-acit-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2819-ahd-2006-14-m-s-vrundavan-developers-baroda-the-income-tax-officer-ward-3-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2876-ahd-2006-14-shyamal-builders-baroda-the-income-tax-officer-ward-2-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-148-ahd-2007-14-the-ito-ward-1-2-ahmedabad-b-nanji-enterprise-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-640-ahd-2007-14-the-dcit-circle-10-ahmedabad-m-s-shreem-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1665-ahd-2007-14-the-ito-ward-6-4-ahmedabad-shri-sahas-scientific-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-259-ahd-2007-14-the-dcit-circle-4-ahmedabad-karnavati-infrastructure-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1283-ahd-2006-14-reliance-industries-ltd-mumbai-the-addl-cit-tds-range-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3932-ahd-2002-14-the-acit-circle-8-ahmedabad-shri-ambica-mills-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3409-ahd-2002-14-the-acit-baroda-circle-2-baroda-m-s-tide-ind-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3931-ahd-2002-14-the-acit-circle-8-ahmedabad-shri-ambica-mills-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3372-ahd-2004-14-the-acit-vapi-circle-vapi-m-s-national-lamination-ind-nani-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1785-ahd-2003-14-elecon-finlease-and-inds-ltd-ahmedabad-the-deputy-cit-cen-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-75-ahd-2006-14-the-ito-vapi-ward-1-vapi-shri-h-k-bagadia-prop-power-trans-lamination-silvassa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-thomas-s-o-antony-duffadar-the-deputy-commissioner-agricultural-income-tax-and-sales-tax-kozhikode-and-the-commissioner-for-taxes-thiruvananthapuram-and-state-of-kerala-represented-by-the-financial-secretary-to-government-taxes-department-government-secretariat-thiruvananthapuram-1681-2000</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3889-ahd-2002-14-go-cool-franchise-cream-i-ltd-ahmedabad-the-addl-c-i-t-spl-range-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1990-ahd-2005-14-reliance-industries-ltd-mumbai-the-income-tax-officer-tds-2-amp-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4315-ahd-1996-14-vinay-printing-press-ahmedabad-the-acit-circle-3-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3062-ahd-2002-14-the-acit-kheda-circle-nadiad-m-s-chemicals-amp-dyestuff-ind-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-679-ahd-2003-14-labh-builders-pvt-ltd-ahmedabad-the-dy-cir-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-680-ahd-2003-14-labh-builders-pvt-ltd-ahmedabad-the-dy-cit-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1489-ahd-2003-14-the-ito-ward-10-2-ahmedabad-lalubhai-o-s-f-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-69-ahd-2006-14-the-acit-vapi-circle-vapi-m-s-electrical-laminators-industries-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-80-ahd-2006-14-the-ito-vapi-ward-1-vapi-m-s-h-k-lamination-silvassa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1375-ahd-2006-14-the-acit-vapi-circle-vapi-m-s-electrometal-indl-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1508-ahd-2007-14-shri-nileshkumar-kantilal-patel-surat-the-income-tax-officer-ward-3-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2085-ahd-2004-14-ideal-petro-products-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4173-ahd-2003-14-m-s-shree-sai-corporation-surat-the-acit-circle-5-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-286-ahd-2003-14-m-s-rohini-builders-surat-the-asstt-cit-cirlce-2-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4560-ahd-2003-14-samir-surgitech-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-65-ahd-2003-14-m-s-cyrstal-alloys-corporation-ahmedabad-the-deputy-cit-asstt-spl-range-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-176-ahd-2007-14-narayan-housing-corporation-baroda-the-income-tax-officer-ward-2-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4479-ahd-2003-14-the-acit-circle-5-surat-m-s-shree-sai-corporation-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-641-ahd-2007-14-the-dcit-circle-10-ahmedabad-m-s-dutron-plastics-bharuch-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-649-ahd-2007-14-the-dcit-osd-range-1-ahmedabad-the-cambay-investment-corporation-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2436-ahd-2002-14-the-ito-ward-6-4-ahmedabad-m-s-roop-textiles-mills-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-273-ahd-1999-14-shri-prabhudas-k-patel-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4301-ahd-2003-14-bidiwala-brothers-amp-co-ahmedabad-the-acit-circle-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2493-ahd-2006-14-sahjanand-associates-baroda-the-income-tax-officer-ward-2-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2648-ahd-2004-14-the-acit-circle-5-surat-m-s-patel-saniteary-stores-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2363-ahd-2004-14-the-acit-circle-7-surat-m-s-veer-gems-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2712-ahd-2004-14-shri-hirabhai-samjibhai-patel-huf-surat-the-income-tax-officer-ward-9-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3439-ahd-2004-14-m-s-hariom-associates-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3848-ahd-2004-14-shri-ghanshyambhai-gangaram-modi-huf-surat-the-income-tax-officer-ward-7-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-966-ahd-2004-14-the-ito-ward-5-3-surat-shri-om-prakash-soni-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2276-ahd-2004-14-soft-touch-fabrics-pvt-ltd-surat-the-income-tax-officer-ward-4-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/nathu-ram-and-co-the-commissioner-of-income-tax-11</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1746-ahd-2004-14-the-ito-tds-2-surat-m-s-reliance-industries-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1207-ahd-2003-14-mehsana-jilla-telibiya-utpadak-sahkari-sangh-ltd-mehsana-the-joint-cit-gandhinagar-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2804-ahd-2002-14-m-s-united-submarsible-pump-p-ltd-ahmedabad-the-a-c-i-t-co-cir-7-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-310-ahd-2004-14-the-acit-circle-10-ahmedabad-m-s-chlroitech-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1962-ahd-2005-14-the-acit-circle-2-surat-shri-birbalaram-mot-huf-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2546-ahd-2003-14-shri-hashmukhlal-c-bhandari-surat-the-acit-circle-3-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2797-ahd-2003-14-the-asstt-cit-circle-3-1-surat-shri-hasmukhlal-chhaganlal-bhandari-surat</loc>
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           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2547-ahd-2003-14-shri-natvarlal-c-bhandari-amp-others-aop-surat-the-acit-circle-3-1-surat</loc>
               <lastmod>2024-10-09T16:32:17.073Z</lastmod>
           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/ita-663-ahd-2007-14-the-dcit-central-circle-2-2-ahmedabad-shri-ashok-v-rajput-ahmedabad</loc>
               <lastmod>2024-10-09T16:32:17.073Z</lastmod>
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               <lastmod>2024-10-09T16:32:17.073Z</lastmod>
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               <lastmod>2024-10-09T16:32:17.073Z</lastmod>
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               <lastmod>2025-09-18T07:06:35.110Z</lastmod>
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               <lastmod>2025-09-18T06:54:38.719Z</lastmod>
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               <lastmod>2025-12-25T12:06:19.308Z</lastmod>
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               <lastmod>2025-12-25T10:06:29.652Z</lastmod>
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   </urlset>
 