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           <url>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-india-crafts-and-bharat-cine-co-p-ltd-and-indus-valley-promoters-ltd-and-model-footwear-pvt-ltd-and-basant-plasto-chemicals-pvt-ltd-and-britika-exports-p-ltd-and-sh-francis-wacziarg-and-abhishek-auto-industries-ltd-and-narain-jewels-international-ltd-and-super-plastronices-p-ltd-and-shree-joints-international-p-ltd-and-goenka-estates-delhi-pvt-ltd-and-sandeep-ceramics-ltd-and-brahmputra-consortium-ltd-and-shri-sanjeev-kumar-gupta-and-great-eastern-energy-corp-ltd-and-d-g-housing-projects-ltd-and-shri-sanjay-sharma-and-electrolux-kelvinator-limited-and-mr-s-venkatnarayan-and-utkal-investment-ltd-766-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/south-india-corporation-ltd-cloth-bazar-road-ernakulam-rep-by-its-wholetime-director-mr-vr-veerappan-commissioner-of-income-tax-kochi-i-s-press-road-ernakulam-13106</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1009-ahd-2006-14-gujarat-narmada-valley-fertilizer-co-ltd-bharuch-the-acit-bharuch-circle-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2376-ahd-2006-14-ahmedabad-finvest-co-pvt-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2088-ahd-2002-14-the-acit-circle-3-baroda-shri-yatin-p-patel-borsad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1132-ahd-2006-14-m-s-panchratna-remedies-india-pvt-ltd-nadiad-the-income-tax-officer-ward-5-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1588-ahd-2000-14-the-dcit-c-c-1-baroda-m-s-aditya-medisales-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1256-ahd-2006-14-nirchem-associates-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3570-ahd-2008-14-the-ito-vapi-ward-4-nani-daman-m-s-trans-asia-plast-nani-daman</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1979-ahd-2006-14-shri-dipak-pravinchandra-desai-ahmedabad-the-income-tax-officer-ward-12-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-806-ahd-2005-14-the-dcit-circle-7-ahmedabad-shri-harshadbhai-c-patel-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-807-ahd-2005-14-the-dcit-circle-7-ahmedabad-shri-jigar-j-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-553-ahd-2008-14-seema-a-modani-baroda-the-acit-cent-circle-1-2-baroda</loc>
               <lastmod>2024-10-09T16:50:06.254Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3343-ahd-2007-14-the-acit-central-circle-2-baroda-shri-dhirajlal-a-amlani-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1745-ahd-2005-14-m-s-elvis-industries-baroda-the-income-tax-officer-ward-2-1-baroda</loc>
               <lastmod>2024-10-09T16:50:06.254Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1969-ahd-2007-14-b-s-salt-ltd-baroda-the-acit-circle-1-1-baroda</loc>
               <lastmod>2024-10-09T16:50:06.254Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1759-ahd-2007-14-the-dcit-baroda-circle-4-1-baroda-premium-polymers-alloys-pvt-ltd-dist-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1474-ahd-2004-14-gujarat-lease-financing-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2588-ahd-2008-14-m-s-jivanlal-joitaram-patel-ahmedabad-the-dy-cit-kheda-range-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1804-ahd-2006-14-the-acit-circle-2-ahmedabad-shri-ramesh-vrajlal-prop-of-m-s-mehta-trading-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-871-ahd-2006-14-swagat-infrastructure-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-240-ahd-2006-14-the-acit-osd-range-6-for-ward-6-2-ahmedabad-shri-arunkumar-jayantilal-vora-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1897-ahd-2005-14-the-ito-ward-4-4-surat-m-s-vishnupriya-filaments-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1725-ahd-2004-14-m-s-parle-international-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-898-ahd-2006-14-rockline-projects-ltd-ahmedabad-the-income-tax-officer-ward-5-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-808-ahd-2006-14-the-ito-ward-5-3-ahmedabad-rockline-projects-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2511-ahd-2008-14-the-ito-ward-5-4-baroda-m-s-shubham-construction-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1030-ahd-2008-14-coronation-flour-mills-ahmedabad-the-income-tax-officer-ward-6-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2658-ahd-2008-14-the-ito-ward-5-1-baroda-m-s-dex-developers-baroda</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3136-ahd-2008-14-the-dcit-navsari-circle-navsari-sahakari-khand-udhyog-mandli-ltd-dist-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3145-ahd-2008-14-texprint-engineers-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3037-ahd-2008-14-the-ito-ward-2-2-baroda-m-s-pressure-parts-engg-co-dist-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1721-ahd-2008-14-the-ddit-exemptions-1-ahmedabad-chaturbhuj-lajpatrai-education-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2583-ahd-2004-14-the-dcit-circle-5-baroda-m-s-mazda-agencies-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2995-ahd-2008-14-the-acit-circle-4-surat-m-s-shripal-texturisers-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3042-ahd-2008-14-the-acit-circle-3-surat-shri-ajay-thakordas-bansal-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2677-ahd-2006-14-the-ito-tds-osd-3-ahmedabad-anagram-securities-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1890-ahd-2007-14-the-acit-ahmedabad-circle-3-ahmedabad-anagram-securities-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2415-ahd-2004-14-m-s-mazda-agencies-baroda-the-acit-circle-5-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2241-ahd-2008-14-the-ito-ward-4-3-ahmedabad-shri-narayan-t-baddi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2678-ahd-2006-14-the-ito-tds-osd-3-ahmedabad-anagram-securities-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2499-ahd-2008-14-the-ito-ward-4-3-ahmedabad-shri-narayan-t-baddi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3326-ahd-2004-14-shri-mukeshbhai-v-patel-huf-gandhinagar-the-income-tax-officer-ward-3-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3303-ahd-2004-14-the-ito-vapi-ward-4-nani-daman-m-s-sabri-builders-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1292-ahd-2006-14-m-s-bhagat-marketing-corporation-ahmedabad-the-dy-cit-circle-12-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1006-ahd-2006-14-the-ito-ward-11-2-ahmedabad-smt-sarika-satish-gupta-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3274-ahd-2008-14-the-ito-ward-5-4-baroda-shri-sanjay-frewal-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3330-ahd-2004-14-the-ito-ward-3-mehsana-shri-rameshbhai-nathalal-patel-dist-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1511-ahd-2004-14-brodweld-pvt-ltd-baroda-the-dy-cit-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1738-ahd-2008-14-shri-natubhai-p-patel-dist-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3028-ahd-2008-14-the-acit-circle-5-surat-m-s-utkal-viral-amp-co-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-939-ahd-2005-14-research-drugs-amp-pharmaceuticals-guj-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2780-ahd-2004-14-the-acit-vapi-circle-vapi-m-s-stamcor-vapi</loc>
               <lastmod>2024-10-09T16:50:06.257Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2746-ahd-2004-14-m-s-shah-uni-agency-ahmedabad-the-acit-circle-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2506-ahd-2008-14-nandesari-water-amp-utilities-ltd-dist-baroda-the-cit-ii-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-ahd-2005-14-the-asst-comm-of-income-tax-circle-8-ahmedabad-uti-bnak-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2613-ahd-2008-14-nakoda-textile-industries-ltd-surat-the-income-tax-officer-ward-1-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-975-ahd-2008-14-the-acit-circle-5-baroda-m-s-mazda-agencies-baroda</loc>
               <lastmod>2024-10-09T16:50:06.257Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/moser-baer-india-ltd-and-hcl-technologies-bpo-services-ltd-and-hcl-technologies-ltd-and-haier-appliances-i-pvt-ltd-and-global-logic-i-pvt-ltd-and-kamla-dials-and-devices-ltd-the-additional-commissioner-of-income-tax-an-r-6974-2008</loc>
               <lastmod>2025-09-18T07:01:28.822Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/moser-baer-india-ltd-and-hcl-technologies-bpo-services-ltd-and-hcl-technologies-ltd-and-haier-appliances-i-pvt-ltd-and-global-logic-i-pvt-ltd-and-kamla-dials-and-devices-ltd-the-additional-commissioner-of-income-tax-6974-2008</loc>
               <lastmod>2025-09-18T07:01:28.822Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-new-india-assurance-company-limited-madhusmita-mishra-and-others-5275</loc>
               <lastmod>2025-09-18T07:00:30.035Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1984-ahd-2006-14-the-ito-ward-8-2-ahmedabad-soham-cold-storage-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2008-ahd-2006-14-the-dcit-circle-8-ahmedabad-sarjan-realities-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1607-ahd-2006-14-the-ito-ward-9-4-ahmedabad-m-s-mehta-transport-carriers-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-811-ahd-2005-14-the-dcit-circle-7-ahmedabad-smt-sharmishthaben-c-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-812-ahd-2005-14-the-dcit-circle-7-ahmedabad-smt-shushilaben-p-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2538-ahd-2008-14-shri-kanaiyalal-tarachand-nihalani-surat-the-income-tax-officer-ward-5-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1709-ahd-2005-14-the-acit-circle-1-2-baroda-excel-forging-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4129-ahd-2007-14-shri-madhuram-collection-baroda-the-acit-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-391-ahd-2006-14-sultaniya-education-society-baroda-the-cit-i-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1393-ahd-2004-14-general-motors-india-pvt-ltd-formerly-general-motors-india-ltd-dist-panchmahal-the-acit-panchmahal-circle-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3067-ahd-2008-14-the-dcit-circle-2-2-baroda-m-s-shiv-developer-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2576-ahd-2005-14-m-s-jivanlal-joitaram-patel-ahmedabad-the-income-tax-officer-ward-2-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1724-ahd-2004-14-m-s-parle-international-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-887-ahd-2004-14-shri-arunkumar-jayantilal-vora-ahmedabad-the-dycit-circle-3-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3749-ahd-2003-14-the-dcit-baroda-circle-1-baroda-fag-bearaing-india-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3648-ahd-2004-14-m-s-azad-trading-co-ahmedabad-the-income-tax-officer-ward-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1927-ahd-2004-14-the-ito-ward-9-4-ahmedabad-m-s-bonny-travels-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1140-ahd-2006-14-positive-point-graphic-process-ltd-anand-the-acit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-966-ahd-2006-14-shri-rameshchandra-l-patel-ahmedabad-the-cit-iii-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1115-ahd-2006-14-kanha-ferro-alloys-limited-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1833-ahd-2005-14-the-acit-anand-circle-anand-m-s-tirupati-industries-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1954-ahd-2001-14-the-acit-baroda-circle-2-baroda-m-s-jt-venture-of-mcl-amp-mmcl-aop-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-658-ahd-2004-14-the-acit-circle-3-ahmedabad-shree-kishore-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-488-ahd-2004-14-shri-mitesh-a-dalal-huf-ahmedabad-the-dy-cit-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-952-ahd-2005-14-m-s-niki-construction-bharuch-the-addl-cit-bharuch-range-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1293-ahd-2006-14-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-1326-ahd-2006-14-the-ito-ward-8-2-ahmedabad-suzlon-energy-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3407-ahd-2004-14-m-s-sterling-export-corporation-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2289-ahd-2006-14-khs-machinery-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2242-ahd-2008-14-the-ito-ward-4-3-ahmedabad-shri-narayan-t-baddi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-899-ahd-2006-14-the-add-cit-gnr-range-gandhinagar-gujarat-state-road-development-corpn-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1010-ahd-2006-14-gujarat-narmada-valley-fertilizer-co-ltd-bharuch-the-acit-bharuch-circle-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1955-ahd-2006-14-shri-arunkumar-m-patel-ahmedabad-the-income-tax-officer-s-k-ward-3-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-18-ahd-2008-14-the-acit-circle-2-2-baroda-seema-ajay-ranka-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1647-ahd-2008-14-m-s-d-jayantilal-exports-surat-the-jt-cit-range-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2679-ahd-2006-14-the-ito-tds-osd-3-ahmedabad-anagram-wellington-assets-management-co-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2179-ahd-2005-14-the-ito-ward-10-4-ahmedabad-smt-sonal-d-vora-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3223-ahd-2008-14-m-s-central-sales-amp-services-baroda-the-acit-circle-5-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2589-ahd-2006-14-m-s-ishawarlal-amp-sons-ahmedabad-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2240-ahd-2008-14-the-ito-ward-4-3-ahmedabad-shri-narayan-t-baddi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1003-ahd-2006-14-nirma-ltd-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2628-ahd-2004-14-the-ito-ward-10-4-ahmedabad-shri-uday-h-vora-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1832-ahd-2006-14-paras-pharmaceuticals-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2817-ahd-2003-14-the-acit-vapi-circle-vapi-bilag-ind-pvt-ltd-formely-known-as-mutsu-ind-ltd-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3291-ahd-2004-14-shri-bhagwanji-m-bavarva-navsari-the-acit-cent-circle-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3117-ahd-2008-14-the-ito-ward-5-1-baroda-m-s-dwarkesh-corporation-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-276-ahd-2005-14-the-ito-ward-5-1-baroda-shri-mustak-husain-k-chinwala-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-602-ahd-2008-14-ganesh-housing-corpn-ltd-ahmedabad-the-acit-circld-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3568-ahd-2004-14-the-acit-circle-8-ahmedabad-torrent-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2422-ahd-2008-14-gujarat-council-of-science-city-ahmedabad-the-acit-gnr-circle-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3842-ahd-2004-14-m-s-harikrupa-ahmedabad-the-jt-cit-s-r-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1652-ahd-2004-14-the-dy-cit-baroda-circle-1-baroda-brodweld-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3307-ahd-2008-14-the-dcit-circle-1-1-baroda-m-s-alembic-limited-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4448-ahd-2003-14-kanhai-foods-pvt-ltd-ahmedabad-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3107-ahd-2008-14-m-s-mirambica-agro-industries-ahmedabad-the-income-tax-officer-ward-6-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3890-ahd-2004-14-the-ito-ward-5-2-baroda-m-s-shyam-theli-bhandar-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3241-ahd-2004-14-shri-navnit-m-shah-ahmedabad-the-acit-circle-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1651-ahd-2004-14-the-dy-cit-baroda-circle-1-baroda-brodweld-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-909-ahd-2006-14-shri-mukesh-dhirubhai-patel-tal-anand-the-income-tax-officer-ward-2-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2510-ahd-2008-14-the-ito-ward-5-4-baroda-m-s-shubham-construction-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2679-ahd-2008-14-smt-bhartiben-g-sapra-nadiad-the-acit-kheda-circle-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-896-ahd-2006-14-rockline-projects-ltd-ahmedabad-the-income-tax-officer-ward-5-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2438-ahd-2008-14-the-ito-ward-2-4-baroda-m-s-giriraj-developers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3836-ahd-2007-14-the-dcit-circle-1-1-baroda-chemstar-organics-india-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2660-ahd-2008-14-the-ito-ward-5-1-baroda-m-s-shreeji-developers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1037-ahd-2008-14-adarsh-anant-ahmedabad-the-income-tax-officer-ward-4-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2680-ahd-2008-14-shri-gunvantlal-k-sapra-nadiad-the-acit-kheda-circle-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2223-ahd-2005-14-saral-plastics-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-340-ahd-2007-14-the-ito-ward-3-2-surat-shri-jatin-jayantilal-gandhi-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/hp-state-industrial-development-corporation-ltd-commissioner-of-income-tax-shimla-i-t-appeal-no-1-of-2002-i-t-appeal-no-2-of-2002-i-t-appeal-no-9-of-2004-i-t-appeal-no-10-of-2004</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-faridabad-shri-dinesh-jain-628-2008</loc>
               <lastmod>2025-09-18T06:58:29.010Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-kumar-saha-and-ashwani-talwar-and-ats-construction-maintenance-pvt-ltd-and-ats-promoters-builders-pvt-ltd-and-ats-infrastructure-ltd-and-alstonia-township-pvt-ltd-and-geetambar-anand-chief-commissioner-of-income-tax-delhi-1-new-delhi-anr-8839-08-to-8845-08</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/coca-cola-india-inc-assistant-commissioner-of-income-tax-gurgaon-16681</loc>
               <lastmod>2025-12-25T10:15:33.584Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/sedco-forex-international-inc-the-deputy-commissioner-of-income-tax-circle-1-dehradun-58-2008</loc>
               <lastmod>2025-12-25T08:30:19.286Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-315-ahd-2006-14-vihita-chem-pvt-ltd-bharuch-the-acit-bharuch-circle-bharuch</loc>
               <lastmod>2024-10-09T16:50:06.254Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2841-ahd-2007-14-the-acit-gandhinagar-gandhinagar-gujarat-council-of-science-city-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1710-ahd-2005-14-the-acit-circle-3-baroda-shri-yatinbhai-pramukhbhai-patel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2117-ahd-2007-14-shri-suresh-b-shah-baroda-the-acit-circle-7-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4338-ahd-2007-14-the-acit-circle-2-1-baroda-shri-ketan-bhailal-shah-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1237-ahd-2006-14-smt-bakulaben-maneklal-shah-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1636-ahd-2008-14-m-s-sagar-springs-pvt-ltd-baroda-the-dy-cit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2067-ahd-2008-14-zen-industries-pvt-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-923-ahd-2005-14-demuric-holdings-pvt-ltd-valsad-the-acit-vapi-circle-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3904-ahd-2004-14-m-s-chandradeep-foods-pvt-ltd-vallabh-vidyanagar-the-income-tax-officer-ward-2-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2573-ahd-2005-14-the-asstt-comm-of-income-tax-gnr-circle-gandhinagar-multimedia-frontiers-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3807-ahd-2004-14-the-acit-mehsana-circle-mehsana-the-saran-megharam-bhomaram-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-883-ahd-2008-14-the-ito-vapi-ward-4-nani-daman-m-s-innovative-industries-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-509-ahd-2008-14-the-acit-circld-4-ahmedabad-ganesh-housing-corpn-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1999-ahd-2006-14-shri-shabbirali-f-masani-bhavnagar-the-acit-circle-2-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-faridabad-sh-gaje-singh-627-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-ii-chandigarh-anand-affiliates-648</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-ludhiana-hero-cycles-limited-655</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-patiala-the-improvement-trust-patiala-703-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ultimate-fashion-maker-ltd-commissioner-of-income-tax-1253-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-iii-siel-industrial-estate-ltd-751-2006-752-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-india-crafts-and-bharat-cine-co-p-ltd-and-indus-valley-promoters-ltd-and-model-footwear-pvt-ltd-and-basant-plasto-chemicals-pvt-ltd-and-britika-exports-p-ltd-and-sh-francis-wacziarg-and-abhishek-auto-industries-ltd-and-narain-jewels-international-ltd-and-super-plastronices-p-ltd-and-shree-joints-international-p-ltd-and-goenka-estates-delhi-pvt-ltd-and-sandeep-ceramics-ltd-and-brahmputra-consortium-ltd-and-shri-sanjeev-kumar-gupta-and-great-eastern-energy-corp-ltd-and-d-g-housing-projects-ltd-and-shri-sanjay-sharma-and-electrolux-kelvinator-limited-and-mr-s-venkatnarayan-and-utkal-investment-ltd-766-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sham-lal-sajdeh-huf-the-commissioner-of-income-tax-amritsar-61</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/lok-shakti-prakashan-private-limited-patna-the-income-tax-officer-circle-1-ward-e-patna-25</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-m-s-india-crafts-and-m-s-bharat-cine-co-p-ltd-and-m-s-indus-valley-promoters-ltd-and-m-s-model-footwear-pvt-ltd-and-m-s-basant-plasto-chemicals-pvt-ltd-and-m-s-britika-exports-p-ltd-and-sh-francis-wacziarg-and-m-s-abhishek-auto-industries-ltd-and-m-s-narain-jewels-international-ltd-and-m-s-super-plastronices-p-ltd-and-m-s-shree-joints-international-p-ltd-and-m-s-goenka-estates-delhi-pvt-ltd-and-m-s-sandeep-ceramics-ltd-and-m-s-brahmputra-consortium-ltd-and-shri-sanjeev-kumar-gupta-and-m-s-great-eastern-energy-corp-ltd-and-m-s-d-g-housing-projects-ltd-and-shri-sanjay-sharma-and-m-s-electrolux-kelvinator-limited-and-m-s-fracht-forwarding-travels-pvt-ltd-and-m-s-essan-remedies-ltd-and-mrs-lata-chauhan-and-m-s-goodyear-india-limited-and-m-s-eastern-holdings-p-ltd-and-m-s-d-d-gears-ltd-and-m-s-srj-securities-now-adinath-capital-pvt-ltd-and-m-s-maharani-paints-india-pvt-ltd-and-mr-s-venkatnarayan-and-m-s-utkal-investment-ltd-766-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-804-ahd-2005-14-the-dcit-circle-7-ahmedabad-shri-anilbhai-c-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2346-ahd-2006-14-the-ito-ward-4-2-ahmedabad-jyot-international-marketing-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3146-ahd-2008-14-shri-vasrambhai-m-bagadia-ahmedabad-the-acit-range-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-805-ahd-2005-14-the-dcit-circle-7-ahmedabad-shri-rameshbhia-p-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1501-ahd-2006-14-the-dcit-circle-4-ahmedabad-gujarat-gas-company-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-808-ahd-2005-14-the-dcit-circle-7-ahmedabad-smt-chanchalben-c-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3142-ahd-2008-14-shri-jacob-john-kuriashikal-kalol-the-income-tax-officer-mehsana-ward-3-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2196-ahd-2004-14-akp-infrastructure-ahmedabad-the-acit-circle-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-803-ahd-2005-14-the-dcit-circle-7-ahmedabad-shri-rakeshbhai-r-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1266-ahd-2006-14-nirma-industries-ltd-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3441-ahd-2008-14-the-ito-ward-1-3-surat-m-s-krishna-terine-prints-pvt-ltd-dist-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1035-ahd-2008-14-m-s-liquid-control-india-p-ltd-baroda-the-acit-circle-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3346-ahd-2007-14-the-acit-central-circle-1-baroda-shri-bhailal-balubhai-patel-dist-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3845-ahd-2007-14-world-trade-impex-ltd-baroda-the-cit-ii-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1400-ahd-2004-14-the-acit-panchmahal-circle-godhra-general-motors-india-ltd-dist-panchmahals</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-953-ahd-2005-14-shri-farsuram-r-bhamwala-dist-bhruch-the-addl-cit-bharuch-range-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2885-ahd-2004-14-neoplast-engineering-pvt-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-172-ahd-2003-14-gayakwad-investment-corpn-ltd-surat-the-asstt-cit-circle-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-675-ahd-2005-14-the-acit-anand-circle-anand-chroma-polyflex-pvt-ltd-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1120-ahd-2006-14-nirma-ltd-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1125-ahd-2006-14-the-ito-ward-9-2-ahmedabad-m-s-megha-developers-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-345-ahd-1997-14-the-ito-ward-2-anand-m-s-m-t-patel-amp-sons-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1102-ahd-2006-14-the-ito-ward-5-2-ahmedabad-m-s-panchratna-remedies-india-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-390-ahd-2006-14-shri-pawanraj-b-bokadia-ahmedabad-the-acit-osd-ward-5-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-996-ahd-2006-14-m-s-sagar-springs-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-517-ahd-2003-14-the-deputy-cit-baroda-circle-1-baroda-fag-bearings-india-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1100-ahd-2006-14-the-ito-ward-5-2-ahmedabad-m-s-panchratna-remedies-india-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1723-ahd-2004-14-the-acit-circle-5-ahmedabad-parle-international-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4480-ahd-2003-14-the-ito-ward-6-4-surat-m-s-shree-ramkrishna-gol-farm-dsit-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1520-ahd-2006-14-shri-vasantbhai-rambhai-patel-gandhinagar-the-income-tax-officer-ward-4-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-992-ahd-2006-14-the-acit-vapi-circle-vapi-m-s-mixwel-polymers-nani-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-933-ahd-2005-14-m-s-choice-laboratory-unjha-the-acit-patan-circle-patan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2757-ahd-2006-14-the-dcit-baroda-circle-4-1-baroda-smartchem-technologies-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2509-ahd-2005-14-shri-mukeshbhai-v-patel-huf-ahmedabad-the-income-tax-officer-ward-3-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-890-ahd-2006-14-the-ito-ward-4-gandhinagar-shri-vasantbhai-rambhai-patel-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3446-ahd-2008-14-the-ito-ward-5-4-surat-m-s-rajesh-silk-factory-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2371-ahd-2005-14-omkar-internationl-ahmedabad-the-income-tax-officer-ward-11-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-723-ahd-2001-14-the-acit-anand-cir-anand-m-s-yatin-pramukhbhai-patel-bhadran</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-17-ahd-2008-14-the-acit-circle-2-2-baroda-dr-ajay-ishwarlal-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2498-ahd-2008-14-the-ito-ward-4-3-ahmedabad-shri-narayan-t-baddi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1287-ahd-2006-14-shri-naresh-r-mehta-through-poa-shailesh-r-mehta-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1683-ahd-2001-14-the-addl-cit-asstt-sr-1-surat-m-s-sidmark-laboratories-india-ltd-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2087-ahd-2002-14-the-acit-circle-3-baroda-shri-yatin-p-patel-borsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3539-ahd-2004-14-the-ito-ahmedabad-ward-2-2-ahmedabad-shri-ramsingh-m-dewani-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3939-ahd-2007-14-m-s-sagar-springs-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3329-ahd-2004-14-the-ito-ward-3-mehsana-shri-rameshbhai-nathalal-patel-dist-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2561-ahd-2004-14-the-ito-ward-9-2-ahmedabad-m-s-megha-developers-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3937-ahd-2007-14-m-s-sagar-springs-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1685-ahd-2005-14-shri-yatinbhai-pramukhbhai-patel-ahmedabad-the-acit-circle-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-174-ahd-2008-14-ketan-b-shah-baroda-the-acit-circle-2-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-928-ahd-2006-14-narmada-chematur-petrochemicals-ltd-bharuch-the-acit-bharuch-circle-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3112-ahd-2008-14-m-s-jay-ambe-trading-co-ahmedabad-the-income-tax-officer-ward-12-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-303-ahd-2005-14-the-acit-osd-gandhinagar-gaytri-infrastructure-ltd-dist-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-277-ahd-2005-14-the-dcit-circle-5-baroda-shri-nasir-husain-k-chinwala-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-267-ahd-2005-14-m-s-guj-info-petro-limited-gandhinagar-the-dy-comm-of-income-tax-osd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1796-ahd-2003-14-m-s-bilag-ind-pvt-ltd-vapi-the-asstt-cit-vapi-circle-1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-61-ahd-2005-14-the-ito-ward-11-4-ahmedabad-m-s-p-rajendra-and-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1310-ahd-2008-14-the-acit-circle-5-baroda-m-s-mazda-agencies-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-271-ahd-2005-14-shri-nasir-husein-k-chaviwala-baroda-the-dy-cit-circle-5-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3100-ahd-2008-14-the-income-tax-office-s-k-ward-2-himatnagar-m-s-pest-kill-pestcides-industrise-dist-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4552-ahd-2007-14-the-ito-ward-5-4-surat-shri-atma-prakash-batra-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3354-ahd-2008-14-the-dcitnavsari-circle-navsari-m-s-wadia-boat-builders-bilimora</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3352-ahd-2008-14-the-ito-vapi-ward-4-nani-daman-m-s-1-up-clothing-co-nani-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2825-ahd-2008-14-smt-ushadevi-nandkishore-darak-surat-the-income-tax-officer-ward-3-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1417-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-1162-ahd-2004-14-the-ito-ahmedabad-ward-2-2-ahmedabad-shri-shashikant-c-shukla-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3132-ahd-2008-14-the-ito-ward-6-4-ahmedabad-shree-ram-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2727-ahd-2005-14-the-acit-osd-ward-1-1-ahmedabad-adani-implex-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-937-ahd-2006-14-the-ito-ward-9-1-ahmedabad-m-s-skyland-developers-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1066-ahd-2006-14-real-laminates-pvt-ltd-in-liqudation-ahmedabad-the-acit-inv-co-circle-7-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/p-r-s-pillai-memorial-balavikas-trust-the-chief-information-commissioner-state-information-commission-and-a-m-varghese-chairman-human-resources-development-trust-32973</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/silver-oak-laboratories-private-limited-deputy-commissioner-of-income-tax-circle-8-1-new-delhi-17719-20-2006</loc>
               <lastmod>2025-09-18T07:03:30.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/veena-theater-the-commissioner-of-income-tax-ii-patna-and-the-income-tax-officer-ward-6-1-patna-205-2002</loc>
               <lastmod>2025-09-18T07:00:55.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-kumar-saha-and-ashwani-talwar-and-ats-construction-maintenance-pvt-ltd-and-ats-promoters-builders-pvt-ltd-and-ats-infrastructure-ltd-and-alstonia-township-pvt-ltd-and-geetambar-anand-chief-commissioner-of-income-tax-delhi-1-new-delhi-anr-8839-08-to-8845-08</loc>
               <lastmod>2025-09-18T07:01:28.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-kumar-saha-and-ashwani-talwar-and-ats-construction-maintenance-pvt-ltd-and-ats-promoters-builders-pvt-ltd-and-ats-infrastructure-ltd-and-alstonia-township-pvt-ltd-and-geetambar-anand-chief-commissioner-of-income-tax-delhi-1-new-delhi-anr-8839-08-to-8845-08</loc>
               <lastmod>2025-09-18T07:01:28.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rbf-rig-corporation-the-assistant-commissioner-of-income-tax-circle-1-dehradun-55-2008</loc>
               <lastmod>2025-12-25T08:30:19.333Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-visalakshy-kumaran-the-commissioner-of-income-tax-ernakulam-30</loc>
               <lastmod>2025-12-25T07:50:21.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surinder-kumar-cit-central-revenue-building-bathinda-318</loc>
               <lastmod>2025-12-25T09:15:15.365Z</lastmod>
           </url>
         
   </urlset>
 