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               <loc>https://counselvise.com/direct-tax/judgements/ita-2160-ahd-2004-14-the-ito-ward-9-1-ahmedabad-m-s-m-v-omni-enterprise-prop-of-shri-v-c-pandey-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3626-ahd-2004-14-the-ito-ward-10-3-ahmedabad-shri-harshad-bhogilal-bhimani-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2370-ahd-2005-14-the-ito-ward-7-3-ahmedabad-shri-rameshchandra-r-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-212-ahd-2006-14-the-ito-ward-8-2-ahmedabad-symphony-comfort-systems-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-324-ahd-2001-14-m-s-uti-bank-ltd-ahmedabad-the-jt-cit-asstt-sr-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3025-ahd-2008-14-the-ito-ward-5-1-surat-m-s-bhagwati-textiles-dist-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1805-ahd-2008-14-the-dcit-cirlcle-5-ahmedabad-reliance-petroproducts-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2065-ahd-2007-14-the-dy-director-of-income-tax-exemptions-ahmedabad-janpath-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2222-ahd-2004-14-shri-popatlal-p-patel-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2794-ahd-2002-14-the-acit-circle-4-ahmedabad-m-s-gujarat-state-road-transport-corporations-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1224-ahd-2005-14-the-acit-bharuch-circle-bharuch-gujarat-narmada-valley-fertilizer-co-ltd-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-282-ahd-2005-14-the-acit-anand-circle-anand-m-s-jyoti-pumps-amp-eclectricals-ltd-tal-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1394-ahd-2003-14-uti-bank-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-122-ahd-2005-14-m-s-bhadrada-chemicals-pvt-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-814-ahd-2005-14-smt-shantaben-vadilal-bhagat-patan-ng-the-acit-patan-ng</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-957-ahd-2005-14-the-ito-ward-1-amp-tds-bharuch-m-s-navdeep-construction-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2217-ahd-2006-14-the-dcit-circle-8-ahmedabad-sarika-paints-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1566-ahd-2008-14-the-ito-ward-5-2-baroda-m-s-vrajdham-enterprise-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-238-ahd-2006-14-the-acit-circle-5-ahmedabad-prabhudas-kishordas-tobacco-products-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1911-ahd-2005-14-m-s-vijay-trading-co-dholka-the-income-tax-officer-ward-3-6-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2119-ahd-2006-14-the-acit-valsad-circle-valsad-shri-jagdish-b-chheda-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1060-ahd-2004-14-the-ito-ward-6-4-ahmedabad-umiya-synthetics-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3623-ahd-2004-14-shri-dhirajlal-maganlal-shah-surat-the-income-tax-officer-ward-5-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3635-ahd-2007-14-devikrupa-specific-family-trust-mehsana-the-addl-cit-mehsana-range-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-98-ahd-2005-14-punjab-tyre-house-ahmedabad-the-income-tax-officer-ward-6-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1994-ahd-2004-14-shri-kailash-m-jain-ahmedabad-the-income-tax-officer-ward-6-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-312-ahd-2004-14-the-acit-central-circle-1-1-ahmedabad-m-s-nima-specific-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-87-ahd-2006-14-gujarat-craft-industries-ltd-ahmedabad-the-income-tax-officer-ward-4-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-905-ahd-2004-14-smt-diptiben-j-mehta-ahmedabad-the-income-tax-officer-ward-6-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-223-ahd-2005-14-the-dcit-patan-circle-patan-m-s-ranjit-construction-co-unjha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2-ahd-2005-14-m-s-interface-financial-services-ltd-ahmedabad-the-dy-cit-circle-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1013-ahd-2006-14-m-s-suzlon-infrastructure-limited-formerly-known-as-suzlon-dev-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1569-ahd-2008-14-the-acit-circle-5-baroda-m-s-shree-rang-developers-baroda</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1622-ahd-2005-14-the-ito-ward-8-2-surat-shri-hasmukhlal-babulal-shah-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1994-ahd-2005-14-the-acit-central-circle-1-surat-m-s-dhru-automobiles-surat</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2482-ahd-2008-14-the-ito-ward-3-2-baroda-m-s-vrund-associates-baroda</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2824-ahd-2008-14-eagle-fibres-pvt-ltd-surat-the-dy-cit-ward-1-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2830-ahd-2008-14-shri-kanubhai-p-patel-huf-anand-the-acit-cent-circle-1-baroda</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2663-ahd-2008-14-the-ito-ward-2-5-baroda-m-s-vishnu-enterprises-baroda</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2642-ahd-2008-14-shri-rasikbhai-jivabhai-prajapati-ahmedabad-the-acit-circle-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3793-del-2007-14-ito-ward-2-3-suresh-chand-sharma</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1730-del-2008-14-ito-ward-2-1-mohd-akhlaq-prop</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3227-del-2005-14-jcit-range-2-uttaranchal-welfare-society</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1391-del-2006-14-acit-central-circle-kalu-ram-tomar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-220-del-2006-14-acit-circle-a-l-m-global-india-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1511-del-2006-14-vijaya-pal-singh-ito-ward-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2571-del-2006-14-bijnore-finance-company-p-ltd-acit-investigation-circle</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1403-del-2006-14-acit-central-circle-kalu-ram-tomar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1986-del-2006-14-h-m-gurware-housing-pvt-ltd-dcit-circle-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1405-del-2006-14-acit-central-circle-kalu-ram-tomar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1305-del-2006-14-anil-kumar-garg-ito-ward-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-402-del-2007-14-mahesh-chand-ito-ward-1-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-901-del-2008-14-acit-range-2-muzaffarnagar-development-authority</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-215-del-2007-14-acit-circle-2-zafar-ali-khan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1472-del-2008-14-krishi-utpadan-mandi-samiti-khurja-cit</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2554-del-2008-14-muzaffarnagar-development-authority-mda-muzaffarnagar-cit-muzaffarnagar</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4085-del-2007-14-acit-circle-1-dewan-tourism-ltd</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3479-del-2007-14-dcit-circle-mansurpur-sugar-mills-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1724-del-2006-14-ito-ward-1-4-mala-jani</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2606-del-2008-14-acit-circle-2-mansurpur-sugar-mills-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ajanta-construction-company-the-chief-commissioner-of-income-tax-bihar-patna-6</loc>
               <lastmod>2025-09-18T07:03:30.209Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sai-jaya-enterprises-the-commercial-tax-officer-gowliguda-circle-hyderabad-and-the-appellate-deputy-commissioner-ct-secunderabad-division-hyderabad-25082</loc>
               <lastmod>2025-09-18T07:05:30.824Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/lavu-educational-society-the-dy-commissioner-of-income-tax-central-circle-2-and-the-commissioner-of-income-tax-appeals-i-and-the-branch-manager-uco-bank-24283</loc>
               <lastmod>2025-12-25T09:10:21.173Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/shri-sardarmal-sancheti-charitable-trust-union-of-india-ors-2150-2006</loc>
               <lastmod>2025-12-25T11:40:21.119Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2458-ahd-2008-14-the-ito-ward-2-3-baroda-m-s-bhakti-construction-baroda</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1223-ahd-2005-14-milton-laminates-ltd-ahmedabad-the-income-tax-officer-ward-4-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2320-ahd-2008-14-the-acit-circle-4-surat-m-s-uttam-fine-tex-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2461-ahd-2008-14-the-ito-ward-2-3-baroda-m-s-girdhar-developers-baroda</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2701-ahd-2008-14-the-ito-ward-2-3-baroda-m-s-sansang-enterprises-baroda</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1885-ahd-2005-14-khemani-distilleries-pvt-ltd-nani-daman-the-acit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2429-ahd-2004-14-j-k-paper-ltd-dist-surat-the-acit-circle-1-1-surat</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3945-ahd-2002-14-the-acit-baroda-circle-4-baroda-matsushita-lakhenpal-battery-india-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-722-ahd-2004-14-the-acit-patan-circle-patan-m-s-satpal-kamal-amp-sons-sidhpur</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-746-ahd-2005-14-shri-rajeshkumar-jananrdan-singh-vapi-the-acit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-333-ahd-2003-14-shri-tarunkumar-k-rawal-surat-the-deputy-cit-inv-circle-2-2-surat</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3684-ahd-2004-14-mastek-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1523-ahd-2005-14-the-acit-bharuch-circle-bharuch-heubach-colour-pvt-ltd-bharuch</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3951-ahd-2003-14-m-s-vimla-sales-corporation-surat-the-income-tax-officer-ward-2-2-surat</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1383-ahd-2003-14-the-dcit-baroda-dipak-nitraite-ltd-baroda</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1233-del-2008-14-acit-range-2-cooperative-cane-development-society-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shri-m-a-unnerikutty-the-commissioner-of-income-tax-cochin-155-1998</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1085-ahd-2005-14-gujarat-borosil-limited-bharuch-the-income-tax-officer-ward-1-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1896-ahd-2004-14-the-ito-ward-1-bharuch-m-s-mohanlal-chunilal-chokshi-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-887-ahd-2005-14-m-s-mayur-roadways-baroda-the-income-tax-officer-ward-3-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1555-ahd-2008-14-the-acit-osd-circle-8-ahmedabad-saryu-plastics-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3796-del-2007-14-ito-ward-2-3-shahabuddin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3414-del-2006-14-dcit-circle-i-sunil-chaudhary</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1725-del-2006-14-ito-ward-1-4-mala-jain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2193-del-2006-14-madan-amp-company-ito-ward-1-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1346-del-2006-14-n-c-gupta-acit-saharanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2090-del-2007-14-chaman-electronics-ito-ward-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3744-del-2006-14-jasbir-singh-ito-ward-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1933-del-2008-14-acit-circle-2-sai-computers-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1856-del-2008-14-acit-range-i-aryaman-education-society</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-924-del-2008-14-ito-wrd-1-1-bhim-sen</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/smt-krishna-sharma-chief-commissioner-of-income-tax-ors-9991</loc>
               <lastmod>2025-09-18T07:03:30.209Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/singh-overseas-commissioner-of-central-excise-19769</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/vxl-india-ltd-income-tax-officer-46719-1999</loc>
               <lastmod>2025-12-25T08:10:31.541Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2703-ahd-2008-14-the-ito-ward-2-3-baroda-m-s-super-costruction-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3166-ahd-2008-14-the-dcit-circle-5-ahmedabad-rampion-eytech-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-774-ahd-2004-14-the-acit-bk-circle-palanpur-bk-dist-co-op-milk-producers-union-ltd-bk</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-136-ahd-2005-14-the-acit-circle-4-ahmedabad-gujarat-mineral-devlopment-corporation-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1251-ahd-2007-14-the-ito-ward-3-3-surat-smt-sheelaben-mahendrabhai-patel-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2911-ahd-2003-14-matsushita-lakhanpal-battery-india-ltd-vadodara-the-joint-cit-asstt-spl-range-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-439-ahd-2005-14-the-acit-circle-5-surat-m-s-raghukul-organisers-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3369-ahd-2004-14-the-acit-central-circle-1-surat-m-s-suryanarayan-silk-mills-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-113-ahd-2006-14-symphony-comfort-systems-limited-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-181-ahd-2006-14-shri-chhajusing-s-kanwal-ahmedabad-the-income-tax-officer-ward-3-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-332-ahd-2003-14-shri-tarunkumar-k-rawal-surat-the-deputy-cit-inv-circle-2-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1738-ahd-2005-14-the-ito-ward-3-mehsana-shri-kiritbhai-natwarlal-patel-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1195-ahd-1999-14-m-s-vimal-lamination-p-ltd-ahmedabad-the-d-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3953-ahd-2003-14-the-ito-ward-2-2-surat-m-s-vimla-sales-corporation-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2487-ahd-2008-14-the-acit-b-k-circle-palanpur-shri-shreyance-kumar-sevantilal-sanghvi-deesa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1225-ahd-2005-14-the-acit-bharuch-circle-bharuch-gujarat-narmada-valley-fertilizer-co-ltd-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-815-ahd-2005-14-smt-shantaben-vadilal-bhagat-patan-ng-the-acit-patan-ng</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1894-ahd-2003-14-the-asstt-cit-circle-8-ahmedabad-uti-bank-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-665-ahd-2004-14-the-dcit-baroda-circle-1-baroda-jayam-metals-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-331-ahd-2005-14-deep-industries-limited-ahmedabad-the-income-tax-officer-ward-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1944-ahd-2001-14-the-dycit-baroda-circle-1-baroda-m-s-india-petrochemicals-corpn-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-257-ahd-2005-14-the-ito-ahd-ward-2-4-ahmedabad-m-s-assumal-amp-sons-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1226-ahd-2005-14-the-acit-bharuch-circle-bharuch-the-gujarat-narmada-valley-fertilizer-co-ltd-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1153-ahd-2004-14-the-acit-circle-10-ahmedabad-shri-jayendra-h-kharawala-ahmedabad</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-834-ahd-2004-14-m-s-akshar-organiser-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-965-ahd-2004-14-the-acit-panchmahal-circle-godhra-maruti-nitrotech-pvt-ltd-tal-dahod</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2511-ahd-2005-14-shri-mohammad-afzal-memon-ahmedabad-the-income-tax-officer-ward-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3986-ahd-2007-14-the-ito-ward-1-bharuch-smt-pallavi-a-patel-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2481-ahd-2008-14-the-ito-ward-3-2-baroda-m-s-vrund-developers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1163-ahd-2008-14-the-banaskantha-dist-co-op-milk-producers-union-ltd-palanpur-the-acit-b-k-circle-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-237-ahd-2006-14-the-acit-circle-5-ahmedabad-prabhudas-kishordas-tobacco-products-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-34-ahd-2006-14-the-acit-circle-6-surat-m-s-r-b-developers-surat</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4542-ahd-2007-14-shanti-processors-ltd-ahmedabad-the-dy-cit-circle-8-ahmedabad</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-889-ahd-2006-14-mahalaxmi-exports-ahmedabad-the-income-tax-officer-ward-8-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3990-ahd-2007-14-the-dcit-bharuch-circle-bharuch-gujarat-fusion-glass-limited-dist-bharuch</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2870-ahd-2007-14-samrat-namkeen-ltd-ahmedabad-the-income-tax-officer-ward-8-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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               <lastmod>2024-10-09T16:46:22.533Z</lastmod>
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           <url>
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               <lastmod>2025-09-18T06:59:00.382Z</lastmod>
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               <lastmod>2025-09-18T07:00:55.356Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-bhishma-l-shannon-income-tax-officer-ward-no-1-and-additional-commissioner-of-income-tax-range-1-6431</loc>
               <lastmod>2025-09-18T07:02:21.102Z</lastmod>
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           <url>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rakesh-kumar-and-company-union-of-india-and-others-19718</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/vxl-india-ltd-income-tax-officer-46719-1999</loc>
               <lastmod>2025-12-25T10:11:06.263Z</lastmod>
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