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               <loc>https://counselvise.com/direct-tax/judgements/ita-2178-ahd-2002-14-the-acit-circle-10-ahmedabad-shri-vishnubhai-dahyabhai-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1881-ahd-2001-14-the-dycit-cent-circle-1-baroda-m-s-rubamin-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3928-ahd-2002-14-the-acit-anand-circle-anand-snesh-resorts-pvt-ltd-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1712-ahd-2003-14-m-s-superleg-insulation-ahmedabad-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2635-ahd-2002-14-m-s-shreechem-industries-nadiad-the-dy-cit-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3346-ahd-2002-14-the-acit-kheda-circle-nadiad-m-s-k-p-h-industries-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1431-ahd-2003-14-the-ito-ward-10-3-ahmedabad-smt-manjulaben-p-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1488-ahd-2003-14-the-ito-ward-10-2-ahmedabad-shri-abhay-lalubhai-lalubhai-o-s-f-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2428-ahd-2002-14-m-s-saveesons-intrachem-p-ltd-ahmedabad-the-jtcit-sr-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-551-ahd-2006-14-shri-joy-kunju-kutty-baroda-the-income-tax-officer-ward-4-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-353-ahd-2005-14-m-s-ajmera-amp-shah-associates-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1259-ahd-2007-14-deep-twisters-pvt-ltd-surat-the-dy-cit-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-384-ahd-2007-14-m-s-navjivan-synthetics-surat-the-income-tax-officer-ward-9-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2436-ahd-2007-14-sunil-poultry-farm-anand-the-income-tax-officer-ward-2-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1225-ahd-2004-14-pioneer-infrastructure-ltd-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-549-ahd-2006-14-shri-joy-kunju-kutty-baroda-the-income-tax-officer-ward-4-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2052-ahd-2006-14-the-dcit-s-k-circle-himatnagar-m-s-sabar-construction-co-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1050-ahd-2007-14-nirma-chemical-works-ltd-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-414-ahd-2007-14-bhairavnath-industries-ltd-ahmedabad-the-income-tax-officer-osd-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-402-ahd-2007-14-the-ito-ward-6-3-ahmedabad-shri-mangabhai-rupabhai-patel-dist-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1067-ahd-2007-14-m-s-c-m-smith-amp-sons-nadiad-the-acit-kheda-circle-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-central-ludhiana-hazara-singh-502</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-jalandhar-avtar-singh-co-nakodar-district-jalandhar-210</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-central-state-farm-aralam-farm-agricultural-income-tax-officer-taliparamba-and-kerala-agricultural-income-tax-appellate-tribunal-addl-bench-kozhikode-and-state-of-kerala-represented-by-secretary-to-taxes-department-thiruvananthapuram-74-134-135-136-137-of-2003</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/rakesh-mahajan-commissioner-of-income-tax-new-delhi-285</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/subhash-chander-gupta-the-income-tax-officer-ward-1-hoshiarpur-282</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4092-ahd-2002-14-the-acit-circie-4-ahmedabad-mahima-truding-amp-inv-pvbt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3617-ahd-2002-14-the-acit-baroda-circle-2-baroda-m-s-petrofiles-co-op-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1325-ahd-2003-14-the-ito-ward-2-4-baroda-shri-nizarali-satani-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1917-ahd-2002-14-the-dycit-circle-1-valsad-m-s-maxima-syestems-ltd-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3150-ahd-2007-14-the-ito-ward-3-4-surat-shri-yogesh-rajnikant-mehta-huf-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3156-ahd-2007-14-accurate-paper-tube-pvt-ltd-bharuch-the-acit-bharuch-circle-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3160-ahd-2007-14-the-acit-valsad-circle-valsad-shri-vinod-maganbhai-patel-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3128-ahd-2007-14-light-publication-limited-baroda-the-dy-cit-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2984-ahd-2007-14-the-acit-vapi-circle-vapi-m-s-alfa-lamination-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1423-ahd-2007-14-shell-extruders-ahmedabad-the-acit-circle-6-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2032-ahd-2006-14-smt-molina-sharad-shah-ahmedabad-the-acit-circle-8-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1843-ahd-2007-14-m-s-jalpa-diamonds-bhavnagar-the-cit-vi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-168-ahd-2003-14-the-asstt-cit-cen-circle-2-3-ahmedabad-labh-construction-amp-ind-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-743-ahd-2003-14-jaltarang-co-op-housing-soc-ltd-ahmedabad-the-deputy-cit-range-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1074-ahd-2003-14-m-s-meghs-gold-pvt-ltd-baroda-the-acit-baroda-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3592-ahd-2003-14-karsanbhai-k-patel-odft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3644-ahd-2003-14-h-k-odft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1772-ahd-2000-14-the-ito-co-ward-1-2-suart-m-s-bela-sales-corporations-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2648-ahd-2003-14-the-asstt-cit-cen-circle-1-3-ahmedabad-alcon-fin-lease-amp-inds-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-879-ahd-2007-14-shri-nandol-audichya-brahma-samaj-ahmedabad-the-director-of-income-tax-exemption-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2980-ahd-2007-14-the-acit-valsad-circle-valsad-shri-kamlesh-kashiram-bhatt-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1728-ahd-2007-14-the-acit-gnr-circle-gandhinagar-gujarat-state-civil-supplies-corporation-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2934-ahd-2006-14-shushilaben-anilkumar-singhal-ahmedabad-the-income-tax-officer-ward-9-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3919-ahd-2004-14-shri-mahendrakumar-b-nai-bharuch-the-income-tax-officer-ward-3-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-772-ahd-2004-14-the-ito-sk-ward-4-modasa-dr-bharat-n-nayak-huf-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-174-ahd-2004-14-shri-manharlal-maganlal-talpada-nadiad-the-income-tax-officer-ward-6-2-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2754-ahd-2007-14-the-ito-ward-1-godhra-shri-narayandas-n-hemrajani-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2155-ahd-2006-14-the-acit-circle-4-ahmedabad-gujarat-state-financial-services-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-441-ahd-2007-14-shri-virat-govindbhai-patel-huf-ahmedabad-the-income-tax-officer-ward-12-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2758-ahd-2007-14-the-dcit-circle-4-ahmedabad-k-patel-chemopharma-pvt-ltd-ankleshwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2921-ahd-2003-14-the-acit-circle-5-baroda-m-s-harilal-amp-sons-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1792-ahd-2005-14-the-acit-central-circle-1-surat-m-s-pratham-builders-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3596-ahd-2003-14-manjulaben-promodbhai-patel-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2885-ahd-2003-14-shri-kamlesh-panjwani-ahmedabad-the-ito-ward-6-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2629-ahd-2003-14-the-asstt-cit-mehsana-circle-mehsana-amrit-engineering-pvt-ltd-visnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1771-ahd-2005-14-shri-bhikhabhai-dhanjibhai-patel-surat-the-income-tax-officer-ward-2-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3328-ahd-2004-14-m-s-jay-ambe-sugar-candy-works-ahmedabad-the-income-tax-officer-ahmedabad-ward-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2866-ahd-2003-14-the-ito-t-d-s-5-presently-tro-tds-range-ahmedabad-m-s-speedwell-properties-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-773-ahd-2004-14-the-ito-sk-ward-4-modasa-dr-bharat-n-nayak-huf-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1681-ahd-2002-14-the-acit-baroda-cir-4-baroda-rinki-hudrocarbons-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-443-ahd-2002-14-the-acit-ahmedabad-circle-1-ahmedabad-m-s-pinnacle-finance-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1114-ahd-2002-14-the-acit-circle-5-baroda-baroda-shri-manish-k-patel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4110-ahd-2003-14-m-s-amar-estate-developers-ahmedabad-the-dy-cit-circle-6-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4105-ahd-2002-14-m-s-vimal-fire-controls-baroda-the-acit-circie-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1895-ahd-2007-14-metcaps-industries-ahmedabad-the-acit-circle6-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1811-ahd-2004-14-the-acit-central-circle-2-baroda-m-s-adarsh-steel-re-rolling-mills-dahod</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1674-ahd-2006-14-the-acit-gnr-circle-gandhinagar-smec-electronics-india-pvt-ptd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-862-ahd-2006-14-smec-electronics-india-pvt-ptd-gandhinagar-the-acit-gandinagar-circle-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-115-ahd-2007-14-the-dcit-baroda-circle-4-1-baroda-shine-pharmaceuticals-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2983-ahd-2007-14-the-acit-vapi-circle-vapi-m-s-alfa-lamination-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-937-ahd-2007-14-the-dcit-central-circle-2-4-ahmedabad-shri-bharatkumar-pranjivandas-soni-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3151-ahd-2007-14-the-ito-ward-2-1-surat-smt-sunitadevi-ashokkumar-agarwal-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-hughes-escorts-communications-limited-1687-2006-1688-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2059-ahd-2004-14-the-acit-mehsana-circle-mehsana-m-s-kapadia-finance-corporation-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3025-ahd-2002-14-the-ito-ward-1-1-ahmedabad-m-s-abhishek-securites-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-736-ahd-2003-14-shri-prafulkuamr-bhikhalal-patel-tal-deesa-the-ito-ward-1-1-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3643-ahd-2003-14-h-k-odft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3623-ahd-2003-14-vinod-ugardas-patel-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2786-ahd-2007-14-shri-mulchand-prasram-chellani-ahmedabad-the-acit-circle-15-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2246-ahd-2007-14-jai-matadi-dyeing-amp-printing-mills-pvt-ltd-kadodara-the-income-tax-officer-ward-1-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4314-ahd-2003-14-the-dcit-baroda-circle-1-baroda-alembic-glass-ind-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2190-ahd-2007-14-shri-paresh-ramniklal-shah-ahmedabad-the-acit-circle-6-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1758-ahd-2007-14-the-dcit-baroda-circle-4-1-baroda-premium-polymers-alloys-pvt-ltd-dist-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3652-ahd-2003-14-n-k-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-875-ahd-2006-14-the-acit-gandinagar-circle-gandhinagar-smec-electronics-india-pvt-ptd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4065-ahd-2003-14-smec-electronics-india-pvt-ptd-gandhinagar-the-income-tax-officer-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1335-ahd-2004-14-the-acit-circle-9-surat-m-s-pavasia-exports-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-873-ahd-2006-14-the-acit-gandinagar-circle-gandhinagar-smec-electronics-india-pvt-ptd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3664-ahd-2003-14-karshanbhai-k-patel-huf-osdft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1096-ahd-2006-14-dr-hasmukh-chakbar-khambhatwala-khambhat-the-chief-cit-osd-amp-cit-i-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1451-ahd-2007-14-shri-maganbhai-mohanbhai-patel-navsari-the-acit-navsari-circle-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2076-ahd-2006-14-shri-dr-v-h-shah-bhavnagar-the-acit-circle-2-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2868-ahd-2006-14-m-s-national-builders-baroda-the-acit-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1450-ahd-2007-14-shri-maganbhai-mohanbhai-patel-navsari-the-acit-navsari-circle-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3655-ahd-2003-14-nita-haresh-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2421-ahd-2004-14-the-acit-mehsana-circle-mehsana-shri-babulal-manilal-shah-huf-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-693-ahd-2007-14-the-dcit-osd-circle-8-ahmedabad-sayaji-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2074-ahd-2006-14-shri-dr-v-h-shah-bhavnagar-the-acit-circle-2-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2197-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-2412-ahd-2002-14-m-s-shree-roopali-services-ahmedabad-the-dycit-asstt-sr-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2411-ahd-2002-14-m-s-shree-roopali-services-ahmedabad-the-dycit-asstt-sr-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1952-ahd-2002-14-the-ito-ward-6-3-surat-m-s-rainbow-dyeing-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1343-ahd-2000-14-the-j-c-i-t-asstt-sr-3-baroda-m-s-sayaji-iron-amp-engg-co-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2296-ahd-2002-14-shri-yatin-v-patel-ahmedabad-the-dycit-sr-11-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3593-ahd-2002-14-shri-nanubhai-zinabhai-patel-suart-the-i-t-owd-9-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2957-ahd-2003-14-the-ito-ahmedabad-labh-estate-developers-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3101-ahd-2002-14-the-ito-ward-5-1-ahmedabad-m-s-narmada-processors-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2851-ahd-2002-14-the-dy-c-i-t-cen-cir-2-2-ahmedabad-m-s-alert-builders-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3345-ahd-2002-14-the-acit-kheda-circle-nadiad-m-s-k-p-h-industries-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3880-ahd-2002-14-the-acit-circle-1-ahmedabad-cettulose-products-of-india-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-427-ahd-2003-14-the-acit-circle-5-ahmedabad-parikh-enterprises-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-ahd-2003-14-the-dy-cit-baroda-dipak-nitrate-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2455-ahd-2002-14-m-s-ratnamani-metal-amp-tubes-ltd-ahmedabad-the-acit-cir-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3944-ahd-2002-14-the-acit-baroda-circle-4-baroda-matsushita-lakhenpal-batler-india-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1434-ahd-2003-14-the-asstt-cit-circle-1-ahmedabad-m-s-bhagwati-spherofast-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-653-ahd-2004-14-shri-joy-kunjukutty-baroda-the-acit-circle-8-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2817-ahd-2007-14-the-ito-tds-1-surat-canara-bank-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2772-ahd-2007-14-the-ito-ward-4-2-baroda-paushak-limited-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2487-ahd-2007-14-original-clutch-castings-pvt-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-443-ahd-2007-14-the-ito-ward-2-mehsana-shri-manilal-virchandbhai-patel-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-285-ahd-2004-14-the-acit-circle-9-ahmedabad-m-s-patel-foundation-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-935-ahd-2007-14-the-dcit-central-circle-2-4-ahmedabad-shri-chandresh-zaverilal-mandalia-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-934-ahd-2007-14-the-dcit-central-circle-2-4-ahmedabad-shri-kishorkumar-pranjivandas-mandalia-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1229-ahd-2004-14-the-ito-ahmedabad-ward-1-4-ahmedabad-dharnendra-garments-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-552-ahd-2006-14-shri-joy-kunju-kutty-baroda-the-income-tax-officer-ward-4-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4473-ahd-2003-14-shri-milan-r-patel-baroda-the-income-tax-officer-ward-5-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-195-ahd-2006-14-lion-tapes-pvt-ltd-bhavnagar-the-acit-inv-circle-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3100-ahd-2007-14-the-acit-vapi-circle-vapi-m-s-national-lamination-ind-nani-daman</loc>
               <lastmod>2024-10-09T16:35:47.466Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3099-ahd-2007-14-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-3157-ahd-2007-14-accurate-paper-tube-pvt-ltd-bharuch-the-acit-bharuch-circle-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3120-ahd-2007-14-satadhar-enterprises-vapi-the-acit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3192-ahd-2002-14-m-s-arti-industries-ltd-mumbai-the-dy-cit-spl-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4013-ahd-2002-14-m-s-magotteaux-exports-pvt-ltd-ahmedabad-the-i-t-o-ce-ward-7-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3051-ahd-2002-14-the-ito-ward-1-palanpur-dr-radhesyam-b-agrawal-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1900-ahd-2002-14-shri-satishkumar-i-patel-ahmedabad-the-ito-wd-1-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1083-ahd-2003-14-dy-cit-circle-10-ahmedabad-m-s-colour-lab-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2907-ahd-2003-14-m-s-kamlesh-jivanlal-dholka-the-ito-ward-iii-c-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2905-ahd-2003-14-m-s-kamlesh-jivanlal-dholka-the-ito-ward-iii-c-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2033-ahd-2003-14-n-r-agarwal-ind-ltd-vapi-the-addl-cit-asstt-spl-range-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3606-ahd-2003-14-rakesh-k-patel-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2812-ahd-2003-14-the-acit-vapi-circle-vapi-jai-research-foundation-dist-bulsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3587-ahd-2003-14-k-patel-odft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3598-ahd-2003-14-manjulaben-pramodbhai-patel-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3586-ahd-2003-14-k-patel-odft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1941-ahd-2003-14-the-asstt-cit-vapi-circle-vapi-amoli-organics-ltd-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2081-ahd-2004-14-shreenath-intermediates-ahmedabad-the-dy-cit-asst-s-r-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1515-ahd-2007-14-shri-shashikant-popatlal-borisa-ahmedabad-the-acit-circle-15-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2778-ahd-2007-14-the-dcit-baroda-circle-4-baroda-org-informatics-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2467-ahd-2006-14-m-s-national-builders-baroda-the-acit-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-381-ahd-2007-14-the-acit-circle-6-surat-m-s-sonal-gems-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2796-ahd-2007-14-acharya-shri-vidhya-vichar-samruti-trust-dist-bhavnagar-the-director-of-income-tax-exemtion-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1188-ahd-2007-14-the-ito-ward-8-2-ahmedabad-the-sports-club-of-gujarat-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1522-ahd-2007-14-the-acit-central-circle-2-2-ahmedabad-shri-dilip-a-jani-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2755-ahd-2007-14-the-ito-ward-1-godhra-smt-jayaben-n-hemrajani-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2248-ahd-2007-14-m-s-new-india-enterprise-baroda-the-jt-cit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2981-ahd-2007-14-the-acit-valsad-circle-valsad-shri-kamlesh-kashiram-bhatt-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-555-ahd-2007-14-the-ito-ward-14-3-ahmedabad-shri-anilkumar-manilal-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1502-ahd-2007-14-buildquick-construction-co-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2780-ahd-2007-14-the-acit-baroda-circle-4-baroda-samir-surgitech-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-274-ahd-2003-14-m-s-patel-brothers-the-asstt-cit-circle-10</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2662-ahd-2000-14-the-jt-cit-sr-3-ahmedabad-m-s-s-j-amp-s-p-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-980-ahd-2002-14-the-ito-ward-2-2-surat-shri-ismail-p-wadiwala-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3197-ahd-2002-14-m-s-prestech-control-ltd-ahmedabad-the-i-t-o-wd-5-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4396-ahd-2003-14-shri-naresh-champaklal-jariwala-surat-the-income-tax-officer-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-275-ahd-2003-14-m-s-patel-brothers-the-asstt-cit-ciecle-10</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1842-ahd-2007-14-m-s-someshwar-developers-baroda-the-acit-osd-ward-5-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1779-ahd-2007-14-m-s-vrundavan-alloys-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2985-ahd-2007-14-the-acit-vapi-circle-vapi-m-s-alfa-lamination-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-no-3-phagwara-and-m-s-ravi-engineering-corporation-sh-som-dutt-proprietor-and-commissioner-of-income-tax-ludhiana-65-1999-173-1998</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3149-ahd-2007-14-the-ito-ward-3-2-surat-shri-virat-jashwantbhai-trivedi-huf-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3121-ahd-2007-14-satadhar-enterprises-vapi-the-acit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3577-ahd-2002-14-the-dy-c-i-t-cen-cir-1-suart-m-s-ronak-oil-mills-p-ltd-khadosar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3886-ahd-2002-14-m-s-mahalaxmi-housing-amp-finstock-pvt-ltd-ahmedabad-the-dy-c-i-t-centre-circle-7-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3580-ahd-2002-14-the-ito-ward-4-3-baroda-shri-siddarth-s-patel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1715-ahd-2002-14-the-acit-circle-5-baroda-m-s-mahavir-traders-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3616-ahd-2002-14-the-acit-baroda-circle-2-baroda-m-s-petrofiles-co-op-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1256-ahd-2003-14-m-s-samir-diamonds-mfg-pvt-ltd-dist-surat-the-addl-cit-spl-range-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3586-ahd-2002-14-the-dcit-cen-circle-1-3-ahmedabad-m-s-aravati-finlease-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1022-ahd-2002-14-the-acit-cir-8-ahmedabad-swastik-surfactants-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3012-ahd-2002-14-m-s-rupal-laboratries-ahmedabad-the-a-c-i-t-co-cir-7-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3618-ahd-2002-14-the-acit-baroda-circle-2-baroda-m-s-petrofiles-co-op-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3473-ahd-2002-14-the-dy-c-i-t-baroda-circle-1-baroda-m-s-aps-star-industries-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2423-ahd-2004-14-shri-odhavjibhai-bachubhai-contractor-dist-surat-the-income-tax-officer-ward-6-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2151-ahd-2003-14-nilkanth-motels-amp-hotels-ltd-baroda-the-ito-ward-4-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-171-ahd-2004-14-shri-manharlal-maganlal-talpada-nadiad-the-income-tax-officer-ward-6-2-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2865-ahd-2003-14-the-ito-t-d-s-5-presently-tro-tds-range-ahmedabad-m-s-speedwell-properties-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2883-ahd-2003-14-shri-kamlesh-panjwani-ahmedabad-the-ito-ward-6-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1892-ahd-2005-14-m-s-pratham-builders-surat-the-acit-cent-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3220-ahd-2003-14-the-acit-central-circle-1-3-ahmedabad-h-nyalchand-financial-services-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2906-ahd-2003-14-m-s-kamlesh-jivanlal-dholka-the-ito-ward-iii-c-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2882-ahd-2003-14-shri-kamlesh-panjwani-ahmedabad-the-ito-ward-6-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-172-ahd-2004-14-shri-manharlal-maganlal-talpada-nadiad-the-income-tax-officer-ward-6-2-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4183-ahd-2003-14-the-acit-circle-9-surat-shri-nanubhai-v-ramoliya-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3581-ahd-2003-14-raiben-ugardas-patel-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3597-ahd-2003-14-manjulaben-pramodbhai-patel-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1442-ahd-2005-14-the-acit-central-circle-1-surat-shri-nareshkumar-agarwal-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2779-ahd-2003-14-placer-mercantile-amp-investments-pvt-ltd-mumbai-the-joint-cit-spl-range-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2313-ahd-2004-14-the-acit-central-cricle-4-surat-shri-ajaykumar-shamjibhai-parekh-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2029-ahd-2005-14-shri-vinaykumar-verma-surat-the-income-tax-officer-ward-8-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2812-ahd-2007-14-sumeru-leasing-amp-finance-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2757-ahd-2007-14-the-dcit-circle-4-ahmedabad-k-patel-chemopharma-pvt-ltd-ankleshwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2982-ahd-2007-14-the-acit-valsad-circle-valsad-shri-kamlesh-kashiram-bhatt-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2082-ahd-2007-14-the-dy-director-of-income-tax-exemptions-ahmedabad-shri-janvikas-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1219-ahd-2007-14-shri-chimanbhai-chaturbhai-patel-tal-visnagar-the-addl-cit-mehsana-range-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2918-ahd-2006-14-jai-research-foundation-dist-valsad-the-acit-vapi-circle-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-761-ahd-2000-14-m-s-indiana-chem-post-baroda-the-jcit-asst-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-857-ahd-2007-14-surat-municipal-corporation-surat-the-income-tax-officer-tds-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-862-ahd-2007-14-smt-kokilaben-a-shah-ahmedabad-the-income-tax-officer-ward-3-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1718-ahd-2001-14-the-jtcit-asstt-sr-2-baroda-m-s-bayer-diagnostics-india-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-596-ahd-2003-14-the-ito-ward-8-2-ahmedabad-siddhivinayak-securities-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1250-ahd-2001-14-the-jtcit-gnr-sr-ahmedabad-m-s-hetal-metals-p-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-744-ahd-2003-14-jaltarang-co-op-housing-soc-ltd-ahmedabad-the-ito-range-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-728-ahd-2003-14-the-deputy-cit-circle-10-ahmedabad-smt-sulochanaben-v-gupta-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3457-ahd-2002-14-m-s-maha-gujarat-iron-amp-steel-co-ltd-ahmedabad-the-i-t-o-wd-4-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1888-ahd-2003-14-the-asstt-cit-cen-corcle-1-3-ahmedabad-shri-aravali-fin-lease-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2940-ahd-2003-14-arman-lease-finance-ltd-ahmedabad-the-acit-cir-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3126-ahd-2003-14-the-ito-ahmedabad-minor-krishnakumar-m-vaghela-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3616-ahd-2003-14-sevantibhai-k-patel-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3615-ahd-2003-14-sevantibhai-k-patel-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3632-ahd-2003-14-prahlad-ugardas-patel-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3630-ahd-2003-14-niruben-k-patel-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3637-ahd-2003-14-punitaben-k-patel-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3613-ahd-2003-14-sanjay-h-patel-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3634-ahd-2003-14-prahlad-ugardas-patel-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2787-ahd-2007-14-shri-ashok-s-choithani-ahmedabad-the-acit-circle-15-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2801-ahd-2007-14-the-ito-ward-8-4-surat-shri-shamjibhai-r-kevadia-huf-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3647-ahd-2003-14-haresh-k-patel-odft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2196-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-4558-ahd-2003-14-bhagwati-steel-corporation-baroda-the-income-tax-officer-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3661-ahd-2003-14-haresh-amp-shantaben-odft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2198-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-1094-ahd-2006-14-the-acit-circle-1-1-baroda-gem-surgical-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1581-ahd-2004-14-the-acit-circle-8-ahmedabad-m-s-spherehot-water-heaters-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4516-ahd-2003-14-rawatkumar-sundarlal-agarwal-ahmedabad-the-income-tax-officer-ward-8-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3663-ahd-2003-14-karshanbhai-k-patel-huf-osdft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-876-ahd-2006-14-the-acit-gandinagar-circle-gandhinagar-smec-electronics-india-pvt-ptd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3502-ahd-2007-14-the-dcit-circle-5-ahmedabad-parikh-enterprises-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1089-ahd-2004-14-print-vision-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-711-ahd-2004-14-the-acit-circle-11-ahmedabad-shri-bharat-d-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1470-ahd-2000-14-m-s-akar-laminators-ltd-ahmedabad-the-d-c-i-t-asstt-sr-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1491-ahd-2000-14-the-dcit-c-c-1-2-ahmedabad-m-s-akar-laminates-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-952-ahd-2001-14-shri-shantinath-crimpers-surat-the-jtcit-asstt-sr-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1526-ahd-2001-14-m-s-rubamin-ltd-baroda-the-dycit-cent-cir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-951-ahd-2001-14-shri-shantinath-crimpers-surat-the-jtcit-asstt-sr-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3734-ahd-2002-14-the-dycit-baroda-circle-1-baroda-m-s-chemstar-organics-india-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2036-ahd-2003-14-kherani-paper-mills-ltd-vapi-the-deputy-cit-asstt-spl-rnage-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2662-ahd-2002-14-smt-neetuben-h-pritmani-ahmedabad-the-dy-cit-cen-cir-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2844-ahd-2003-14-m-s-ramendra-j-parikh-ahmedabad-the-joint-cit-asstt-s-r-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3619-ahd-2002-14-the-acit-baroda-circle-2-baroda-shri-kailash-r-gupta-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3751-ahd-2003-14-the-ito-ward-7-2-m-s-ashish-traders</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2729-ahd-2002-14-the-ito-ward-1-3-surat-m-s-meera-processors-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3849-ahd-2003-14-the-ito-ward-6-1-shri-ishwarbhai-h-ahuja</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1382-ahd-2003-14-the-dcit-baroda-deepak-natraite-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1487-ahd-2003-14-the-ito-ward-10-2-ahmedabad-shri-abhay-lalubhai-lalubhai-o-s-f-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1726-ahd-2003-14-the-ito-ward-10-2-ahmedabad-shri-joitram-k-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1998-ahd-2003-14-the-ito-ward-4-navsari-vgat-vibhag-khet-majoor-sahakari-mandali-ltd-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3276-ahd-2003-14-nila-buart-engineering-limited-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4145-ahd-2003-14-the-ito-ward-2-4-baroda-m-s-zincollied-india-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1103-ahd-2007-14-the-dcit-osd-range-1-ahmedabad-the-cadila-healthcare-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-938-ahd-2007-14-the-dcit-central-circle-2-4-ahmedabad-shri-bharatkumar-pranjivandas-soni-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2616-ahd-2007-14-sudipta-m-bhaumick-ahmedabad-the-dy-cit-cent-circle-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2063-ahd-2007-14-the-income-tax-offier-ward-9-1-ahmedabad-shri-ramjibhai-hirjibhai-amp-sons-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1230-ahd-2004-14-the-ito-ahmedabad-ward-1-4-ahmedabad-dharnendra-garments-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2051-ahd-2007-14-the-dy-dit-exemp-bhavnagar-agricultural-produce-market-committee-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-special-range-amritsar-embrocia-farms-pvt-ltd-42</loc>
               <lastmod>2025-09-18T06:59:00.397Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/k-c-malhotra-prop-m-s-malhotra-motors-cit-chandigarh-207-2007</loc>
               <lastmod>2025-09-18T06:53:07.055Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/c-t-rajan-m-s-chemmanrikkat-plantations-shornur-the-agricultural-income-tax-officer-mannarkkad-and-the-deputy-tahsildar-revenue-recovery-taluk-office-ottappalam-2330</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/smt-sneh-lata-jain-income-tax-officer-ward-no-ii-ambala-and-another-615</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3118-ahd-2007-14-satadhar-enterprises-vapi-the-acit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3085-ahd-2007-14-the-dy-cit-surat-m-s-mittal-filaments-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2986-ahd-2007-14-the-acit-vapi-circle-vapi-m-s-alfa-lamination-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3404-ahd-2002-14-the-acit-baroda-circle-2-baroda-m-s-petrofile-co-op-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1994-ahd-2002-14-m-s-swastik-surfactants-ltd-kalol-the-dycit-asstt-sr-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-411-ahd-2003-14-the-acit-baroda-circle-2-baroda-m-s-clean-air-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2069-ahd-2001-14-shri-vinodbhai-j-patel-ahmedabad-the-dycit-cir-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1869-ahd-2001-14-the-jtcit-r-1-surat-m-s-a-k-flour-mills-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1790-ahd-2001-14-the-jtcit-cum-dcit-co-circle-3-1-surat-m-s-a-k-flour-mills-p-ltd-ankleshwer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3505-ahd-2002-14-shri-vijaykant-chimanlal-shah-ahmedabad-the-dy-cit-asstt-sr-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-284-ahd-2003-14-mehsana-estate-pvt-ltd-ahmedabad-the-joint-cit-asstt-spl-range-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1524-ahd-2005-14-m-s-national-builders-baroda-the-acit-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3582-ahd-2003-14-ratanben-h-patel-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2804-ahd-2004-14-the-ito-ward-6-3-surat-shri-odhavjibhai-bechubhai-contractor-dist-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2884-ahd-2003-14-shri-kamlesh-panjwani-ahmedabad-the-ito-ward-6-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4055-ahd-2003-14-the-acit-central-circle-2-2-ahmedabad-shri-vijay-dashrathbhai-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4108-ahd-2003-14-shri-nanubhai-v-ramoliya-surat-the-acit-circle-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3595-ahd-2003-14-khodidas-vandas-patel-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3989-ahd-2003-14-the-ito-ahmedabad-ward-1-1-ahmedabad-ambica-food-products-pvt-ltd-dist-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1339-ahd-2007-14-k-patel-chemopharma-pvt-ltd-ankleshwar-the-dy-cit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-98-ahd-2007-14-shri-trikambhai-laxmanbhai-patel-surat-the-income-tax-officer-ward-8-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2848-ahd-2006-14-shri-pradip-b-shah-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1504-ahd-2007-14-buildquick-construction-co-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-952-ahd-2007-14-shri-yogesh-t-vani-ahmedabad-the-income-tax-officer-ward-9-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1523-ahd-2007-14-the-acit-central-circle-2-2-ahmedabad-shri-dilip-a-jani-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1503-ahd-2007-14-buildquick-construction-co-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1354-ahd-2007-14-the-ito-ward-8-3-ahmedabad-shri-bhagwati-flour-amp-foods-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2753-ahd-2007-14-the-ito-ward-1-godhra-shri-dipak-n-hemrajani-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-902-ahd-2000-14-m-s-k-k-biscuits-bakery-surat-the-a-c-i-t-inv-cir-2-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-ahd-2003-14-m-s-patel-brothers-the-asstt-cit-circle-10</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1977-ahd-2004-14-the-acit-circle-9-ahmedabad-smt-diwaliben-i-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-370-ahd-2003-14-m-s-chhotebhai-jethbhai-patel-amp-co-nadiad-the-joint-cit-asstt-spl-ranage-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3456-ahd-2002-14-m-s-maha-gujarat-iron-amp-steel-co-ltd-ahmedabad-the-i-t-o-wd-4-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1190-ahd-2001-14-m-s-bayer-diagnostics-india-ltd-baroda-the-jtcit-asstt-sr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2001-ahd-2000-14-shri-arvindlal-ishwarlal-shroff-surat-the-dcit-inv-cir-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-742-ahd-2003-14-m-s-chimanlal-lalbhai-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3864-ahd-2002-14-the-dcit-centre-circle-1-baroda-sun-pharmaceutical-inds-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-613-ahd-2003-14-siddhivinayak-securities-pvt-ltd-ahmedabad-the-jcit-asstt-spl-range-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3593-ahd-2003-14-karsanbhai-k-patel-odft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3591-ahd-2003-14-karsanbhai-k-patel-odft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1887-ahd-2003-14-the-asstt-cit-cen-circle-1-3-ahmedabad-shri-aravali-fin-lease-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1085-ahd-2003-14-dcit-baroda-circle-1-baroda-dhatu-forge-limited-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2488-ahd-2003-14-labh-construction-amp-ind-ltd-ahmedabad-the-dy-cit-cent-cir-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2486-ahd-2003-14-labh-construction-amp-ind-ltd-ahmedabad-the-dy-cit-cent-cir-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1561-ahd-2003-14-the-asstt-cit-circle-4-baroda-meghs-gold-pv-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3589-ahd-2003-14-karsanbhai-amp-shantaben-odft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3612-ahd-2003-14-sanjay-h-patel-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3626-ahd-2003-14-jayesh-h-patel-osdft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3627-ahd-2003-14-jayesh-h-patel-osdft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3639-ahd-2003-14-raju-j-patel-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3636-ahd-2003-14-punita-k-patel-osdft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2955-ahd-2007-14-parikh-enterprises-pvt-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3646-ahd-2003-14-haresh-k-patel-odft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3656-ahd-2003-14-nita-haresh-odft-ahmedabad-the-ito-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3649-ahd-2003-14-karsanbhai-k-patel-huf-osdft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3662-ahd-2003-14-haresh-amp-shantaben-odft-ahmedabad-the-ito-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3659-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-2199-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-854-ahd-2007-14-the-ito-ward-5-2-ahmedabad-prerak-trading-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2031-ahd-2007-14-the-dcit-central-circle-1-1-ahmedabad-nirma-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2869-ahd-2006-14-m-s-national-builders-baroda-the-acit-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3820-ahd-2003-14-the-ito-ahmedabad-ward-1-1-ambuja-intermediates-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1092-ahd-2002-14-m-s-paridhan-fabrics-pvt-ltd-mehsana-mehsana-the-ito-wd-2-4-mehsana-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1882-ahd-2001-14-the-dycit-cent-circle-1-baroda-m-s-rubamin-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1432-ahd-2003-14-the-ito-ward-10-3-ahmedabad-smt-manjulaben-p-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2637-ahd-2002-14-m-s-shreechem-industries-nadiad-the-dy-cit-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2636-ahd-2002-14-m-s-shreechem-industries-nadiad-the-dy-cit-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-298-ahd-2003-14-phlox-pharamaceuticals-ltd-baroda-the-ito-ward-4-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1727-ahd-2003-14-the-ito-ward-10-2-ahmedabad-shri-joit-ram-k-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1728-ahd-2003-14-the-ito-ward-10-2-ahmedabad-shri-joit-ram-k-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3730-ahd-2002-14-the-acit-banaskantha-circle-palanpur-m-s-b-k-dist-co-op-milk-producers-union-ltd-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3271-ahd-2002-14-the-dcit-cen-circle-1-baroda-m-s-rubamin-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-652-ahd-2004-14-shri-joy-kunjukutty-baroda-the-acit-circle-8-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-352-ahd-2005-14-m-s-ajmera-amp-shah-associates-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1975-ahd-2007-14-shri-farashram-h-pandit-tal-valsad-the-income-tax-officer-ward-1-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1388-ahd-2004-14-the-acit-circle-11-ahmedabad-shri-lalitkumar-b-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2818-ahd-2007-14-the-ito-tds-1-surat-canara-bank-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-550-ahd-2006-14-shri-joy-kunju-kutty-baroda-the-income-tax-officer-ward-4-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1810-ahd-2007-14-the-acit-anand-circle-anand-ringspann-elecon-india-ltd-dist-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-936-ahd-2007-14-the-dcit-central-circle-2-4-ahmedabad-shri-chandresh-zaverilal-mandalia-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2665-ahd-2007-14-the-acit-circle-1-bhavnagar-shri-jayantilal-d-patel-huf-bhavnagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1418-ahd-2004-14-the-ito-ward-4-1-ahmedabad-everest-conbuild-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1816-ahd-2004-14-m-s-rajan-travels-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-354-ahd-2005-14-m-s-ajmera-amp-shah-associates-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2615-ahd-2007-14-sudipta-m-bhaumick-ahmedabad-the-dy-cit-cent-circle-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2054-ahd-2004-14-the-acit-patan-circle-patan-navkar-agro-industries-ltd-tal-unjha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-665-ahd-2007-14-the-dcit-central-circle-2-4-ahmedabad-shri-zaverilal-v-mandalia-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1049-ahd-2007-14-nirma-industries-ltd-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-jalandhar-suresh-sehgal-prop-m-s-sehgal-gas-supply-company-141</loc>
               <lastmod>2025-09-18T07:02:21.097Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sreekumar-v-r-the-income-tax-deputy-commissioner-and-joy-thomas-and-george-and-anto-and-russel-and-e-a-unnikrishnan-and-silvette-and-shyji-and-nimmy-and-usha-devi-and-molly-1257</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-telu-ram-b-k-o-raman-distt-bhatinda-through-sh-telu-ram-partner-commissioner-of-income-tax-jalandhar-and-another-928</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/a-h-n-venkata-rao-the-commissioner-of-income-tax-i-and-three-others-5634</loc>
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