<?xml version="1.0" encoding="UTF-8"?>
   <urlset xmlns="https://www.sitemaps.org/schemas/sitemap/0.9">
     
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1337-ahd-2001-14-the-dycit-circle-10-1-ahmedabad-smt-ugamben-p-parekh-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2748-ahd-2002-14-the-ito-ward-5-2-baroda-shri-ureh-k-kakadia-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-ahd-2003-14-manish-organics-india-ltd-ahmedabad-the-deputy-cit-asstt-spl-range-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-672-ahd-1998-14-the-acit-cen-cir-1-baroda-m-s-panchmahal-cement-co-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3523-ahd-2002-14-m-s-yogi-sung-won-india-ltd-baroda-the-i-t-o-wd-4-4-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-ahd-2003-14-manish-organics-ltd-ahmedabad-the-deputy-cit-asstt-spl-range-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4152-ahd-2007-14-dabhan-mandir-dholera-gaushala-trust-dist-kheda-the-cit-iii-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4274-ahd-2007-14-shri-dilipbhai-n-rathod-ahmedabad-the-income-tax-officer-ward-15-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1918-ahd-2005-14-the-gandevi-peoplpes-co-op-bamk-ltd-navsari-the-cit-valsad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1682-ahd-2007-14-the-ito-ward-6-2-ahmedabad-smt-pushpaben-vinaybhai-khimani-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2263-ahd-2007-14-essenar-investment-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4572-ahd-2007-14-anand-peoples-co-op-bank-ltd-anand-the-income-tax-officer-ward-1-anand</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3505-ahd-2007-14-m-s-nangalia-fabrics-pvt-ltd-surat-the-dy-cit-cent-circle-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4272-ahd-2007-14-shri-ramanlal-d-solanki-ahmedabad-the-income-tax-officer-ward-15-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-988-ahd-2003-14-shri-m-r-trivedi-daman-the-ito-ward-4-vapi-daman</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-989-ahd-2003-14-shri-m-r-trivedi-daman-the-ito-ward-4-vapi-daman</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1850-ahd-2003-14-the-ito-ward-11-1-ahmedabad-m-s-feni-marketing-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-991-ahd-2003-14-shri-m-r-trivedi-daman-the-ito-ward-4-vapi-daman</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-ahd-2001-14-the-acit-circle-1-1-baroda-m-s-glass-engi-p-ltd-bombay</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2659-ahd-2002-14-m-s-jupiter-biotech-ltd-previosly-known-as-gujarat-vita-pharma-ltd-ahmedabad-the-i-t-oward-4-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-ahd-2004-14-the-acit-central-circle-1-4-ahmedabad-m-s-rajeshkumar-rameshkumar-amp-co-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1927-ahd-2003-14-the-deputy-cit-gnr-circle-gandhinagar-m-s-k-ashokkumar-shroff-gandhinagar</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1535-ahd-2004-14-the-ito-ward-7-1-surat-smt-jayshreeben-m-budharani-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3049-ahd-2004-14-mr-gokaldas-popatlal-patel-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2994-ahd-2004-14-the-ito-ward-5-3-surat-m-s-nirman-roadways-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1856-ahd-2005-14-the-acit-circle-4-surat-shri-ankur-agarwal-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1567-ahd-2003-14-shri-harihar-d-nima-ahmedabad-the-ito-ward-2-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4511-ahd-2007-14-rockline-projects-ltd-ahmedabad-the-income-tax-officer-ward-5-3-a</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3509-ahd-2007-14-m-s-classic-weavers-surat-the-addl-cit-cent-range-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1349-ahd-2003-14-the-ito-vapi-ward-4-daman-shri-m-r-trivedi-nani-daman</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1778-ahd-2007-14-m-s-hotel-anand-surat-the-acit-circle-7-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-249-ahd-2004-14-the-dy-cit-baroda-circle-1-baroda-kabra-colours-pvt-ltd-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-ahd-2008-14-the-ito-ward-5-1-baroda-harekrishna-developers-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1352-ahd-2003-14-the-ito-vapi-ward-4-daman-shri-m-r-trivedi-nani-daman</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2273-ahd-2007-14-the-acit-circle-5-ahmedabad-narmada-fintrade-limited-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-ahd-2004-14-shri-rohit-c-mamtora-ahmedabad-the-income-tax-officer-ward-2-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-ahd-2004-14-shri-rohit-c-mamtora-ahmedabad-the-income-tax-officer-ward-2-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4527-ahd-2003-14-shri-prashant-r-agrawal-ahmedabad-the-income-tax-officer-ward-8-5-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3453-ahd-2003-14-the-ito-ward-1-3-ahmedabad-atul-limited-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1167-ahd-2004-14-the-acit-circle-5-ahmedabad-redex-protech-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2054-ahd-2006-14-m-s-venus-electricals-dist-vadodara-the-acit-circle-2-1-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3490-ahd-2007-14-m-s-hirachand-zaverchand-amp-co-surat-the-income-tax-officer-ward-6-2-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1541-ahd-2007-14-m-s-shakti-organisers-pvt-ltd-surat-the-cit-ii-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1125-ahd-2005-14-m-s-ishwar-arts-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2065-ahd-2002-14-the-acit-circle-8-ahmedabad-shri-sainath-proteins-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2747-ahd-2003-14-the-asstt-cit-circle-9-ahmedabad-m-s-sanad-members-association-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2399-ahd-2007-14-shri-shailesh-durgaprasad-yadav-baroda-the-acit-circle-2-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smita-trust-commissioner-of-income-tax-53-1997</loc>
               <lastmod>2025-09-18T07:04:22.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-oilcake-industries-commissioner-of-income-tax-279-1995</loc>
               <lastmod>2025-09-18T07:04:22.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/paramjit-kaur-union-of-india-3623</loc>
               <lastmod>2025-09-18T07:00:55.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/purewal-associates-commissioner-of-income-tax-7</loc>
               <lastmod>2025-09-18T06:54:38.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-dy-commissioner-of-income-tax-circle-1-dehradun-arthusa-offshore-company-46</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-shri-kanubhai-muljibhai-patel-61-1997</loc>
               <lastmod>2025-09-18T07:08:23.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iii-ludhiana-nahar-export-ltd-164</loc>
               <lastmod>2025-09-18T06:59:00.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-ii-chandigarh-dua-associates-p-ltd-529-2007-531-2007</loc>
               <lastmod>2025-12-25T10:20:23.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/blowell-auto-p-ltd-assistant-commissioner-of-income-tax-circle-i-faridabad-430</loc>
               <lastmod>2025-12-25T10:20:23.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kurukshetra-darpans-pvt-ltd-the-commissioner-of-income-tax-karnal-and-another-260</loc>
               <lastmod>2025-12-25T09:20:17.156Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-mamatha-motels-swapna-nivas-tc-34-1884-p-o-koorkenchery-thrissur-680-007-rep-by-its-managing-partner-sri-e-v-sidharthan-the-ast-commissioner-of-income-tax-inv-circle-1-division-i-trichur-68-2001</loc>
               <lastmod>2025-12-25T07:50:22.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ramoji-rao-huf-rep-by-its-kartha-of-huf-sri-ramoji-rao-the-joint-commissioner-of-income-tax-range-16-and-the-commissioner-of-income-tax-iv-and-the-chief-commissioner-of-income-tax-api-1307-2008-1308-2008-1309-2008-1310-2008-1311-2008</loc>
               <lastmod>2025-12-25T09:10:21.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4038-ahd-2007-14-smt-parvatiben-p-sukhadia-ahmedabad-the-acit-circle-12-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4175-ahd-2007-14-jmc-projects-india-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-990-ahd-2003-14-shri-m-r-trivedi-daman-the-ito-ward-4-vapi-daman</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2906-ahd-2002-14-m-s-ameen-silk-mills-pvt-ltd-suart-the-i-t-o-ward-1-1-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-289-ahd-2008-14-babubhai-nagjibhai-gajera-huf-surat-the-income-tax-officer-ward-9-1-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3926-ahd-2002-14-the-acit-kheda-circle-nadiad-g-e-lighting-india-pvt-ltd-nadiad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-625-ahd-2004-14-the-ito-ward-4-1-ahmedabad-m-s-gujarat-powergen-energy-corporation-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-ahd-2005-14-m-s-amit-estate-organizer-anand-the-income-tax-officer-ward-3-anand</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3508-ahd-2007-14-m-s-classic-weavers-surat-the-addl-cit-cent-range-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1350-ahd-2003-14-the-ito-vapi-ward-4-daman-shri-m-r-trivedi-nani-daman</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2092-ahd-2006-14-smt-dudhiben-a-patel-dist-valsad-the-income-tax-officer-ward-2-valsad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2091-ahd-2006-14-shri-subhash-h-patel-dist-valsad-the-income-tax-officer-ward-4-valsad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2097-ahd-2006-14-shri-shailesh-r-patel-dist-valsad-the-income-tax-officer-ward-4-valsad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-880-ahd-2007-14-adc-dyestuff-ahmedabad-the-jt-cit-osd-circle-7-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4068-ahd-2007-14-the-dcit-baroda-circle-4-baroda-transpek-silox-industries-ltd-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1808-ahd-2002-14-m-s-kaushik-kr-bhavsar-surat-the-ito-petlad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-ahd-2008-14-the-ito-ward-2-3-baroda-aakar-associates-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2829-ahd-2003-14-the-acit-panchmahal-circle-godhra-kanugo-tubes-inda-ltd-kalol</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-633-ahd-2000-14-the-ito-ward-1-3-baroda-m-s-premier-chemicals-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1415-ahd-2002-14-the-ito-ward-4-2-baroda-baroda-paschim-foods-inds-ltd-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4151-ahd-2007-14-shree-swaminarayan-mandir-dholera-gaushala-trust-dist-kheda-the-cit-iii-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2709-ahd-2003-14-the-asstt-cit-circle-9-ahmedabad-new-members-association-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1754-ahd-2005-14-the-acit-mehsana-circle-mehsana-sintex-international-ltd-mehsana</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3200-ahd-2007-14-shri-labhubhai-ravjibhai-jasani-surat-the-acit-cent-circle-3-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1697-ahd-2004-14-m-s-acqua-minerals-ltd-ahmedabad-the-income-tax-officer-ward-1-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-ahd-2004-14-the-ito-ward-2-2-baroda-m-s-digitronics-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4149-ahd-2007-14-shree-laxminarayan-dev-gaushala-trust-dist-kheda-the-cit-iii-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4003-ahd-2003-14-the-acit-cirlcle-5-ahmedabad-rasna-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4133-ahd-2007-14-neo-structo-construction-ltd-surat-the-dy-cit-circle-1-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1679-ahd-2007-14-the-ito-ward-6-2-ahmedabad-m-s-abhay-associates-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3939-ahd-2004-14-milton-laminates-ltd-ahmedabad-the-income-tax-officer-ward-4-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1763-ahd-2005-14-zeenat-prints-pvt-ltd-surat-the-income-tax-officer-ward-4-4-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1348-ahd-2003-14-the-ito-vapi-ward-4-daman-shri-m-r-trivedi-nani-daman</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1444-ahd-2007-14-rockline-projects-ltd-ahmedabad-the-income-tax-officer-ward-5-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-ahd-2008-14-the-ito-ward-5-4-baroda-vallabh-corporation-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4002-ahd-2007-14-the-ito-ward-5-3-ahmedabad-rockline-projects-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1353-ahd-2003-14-the-ito-vapi-ward-4-daman-shri-m-r-trivedi-nani-daman</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-626-ahd-2004-14-the-ito-ward-4-1-ahmedabad-m-s-gujarat-powergen-energy-corporation-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-ahd-2008-14-the-acit-circle-7-ahmedabad-manibhai-amp-brothers-pcc-sarkhej-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-ahd-2008-14-the-ito-ward-5-1-baroda-shivanjali-developers-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-ahd-2004-14-m-s-b-patel-amp-company-mehsana-the-jt-cit-gandhinagar-spl-range-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3185-ahd-2004-14-the-acit-circle-1-ahmedabad-audichem-india-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2748-ahd-2003-14-the-asstt-cit-circle-9-ahmedabad-m-s-sanad-members-association-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1275-ahd-2004-14-m-s-nivika-chemo-pharma-dist-bharuch-the-acit-bharuch-circle-bharuch</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4429-ahd-2007-14-the-ito-ward-4-2-ahmedabad-kemi-impex-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-ahd-2008-14-chhotalal-m-rathod-dist-valsad-the-income-tax-officer-ward-15-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-ahd-2004-14-the-acit-circle-8-ahmedabad-saumil-impex-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1926-ahd-2004-14-the-ito-ward-9-4-ahmedabad-shri-zohar-a-momin-l-h-of-late-abidali-g-momin-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3240-ahd-2003-14-m-s-panama-petrochem-ltd-ankleshwar-the-jt-cit-ankleshwar</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4526-ahd-2003-14-smt-usharani-r-agrawal-ahmedabad-the-income-tax-officer-ward-8-5-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-905-ahd-2003-14-deepak-nitrite-ltd-baroda-the-addi-cit-range-1-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1929-ahd-2002-14-the-ito-ward-4-2-ahmedabad-m-s-karnataka-jewellers-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-110-ahd-2008-14-the-ito-s-k-ward-3-himatnagar-babitaben-rameshbhai-patel-himatnagar</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2555-ahd-2004-14-the-acit-circle-5-ahmedabad-rasna-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-552-ahd-2007-14-amarshiv-construction-pvt-ltd-baroda-the-acit-circle-1-1-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3517-ahd-2004-14-shri-jalaram-finance-anand-the-dy-comm-of-income-tax-cen-circle-1-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-ahd-2008-14-the-ito-s-k-ward-3-himatnagar-jigneshkumar-rameshbhai-patel-himatnagar</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2094-ahd-2006-14-smt-kajolben-r-patel-dist-valsad-the-income-tax-officer-ward-2-valsad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-492-ahd-2001-14-the-dcit-cent-circle-i-baroda-m-s-aditya-medisales-ltd-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2723-ahd-2002-14-the-acit-circle-9-ahmedabad-m-s-shyam-builders-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1336-ahd-2001-14-the-dycit-circle-10-1-ahmedabad-smt-ugamben-p-parekh-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2660-ahd-2003-14-shri-pradip-shantilal-shah-ahmedabad-the-asstt-cit-circle-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/william-goodacre-sons-india-ltd-the-commissioner-of-income-tax-trivandrum-64-2000</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalindi-trust-commissioner-of-income-tax-55-1997</loc>
               <lastmod>2025-09-18T07:04:22.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bharti-trust-commissioner-of-income-tax-56-1997</loc>
               <lastmod>2025-09-18T07:04:22.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-shri-shankerlal-nebhumal-utta-mchandani-62-1997</loc>
               <lastmod>2025-09-18T07:08:23.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-venus-electricals-66-1997</loc>
               <lastmod>2025-09-18T07:08:23.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pawan-kumar-garg-advocate-chief-commissioner-of-income-tax-and-others-4830</loc>
               <lastmod>2025-12-25T09:20:17.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ramoji-rao-huf-rep-by-its-kartha-of-huf-sri-ramoji-rao-the-joint-commissioner-of-income-tax-range-16-and-the-commissioner-of-income-tax-iv-and-the-chief-commissioner-of-income-tax-api-1307-2008-1308-2008-1309-2008-1310-2008-1311-2008</loc>
               <lastmod>2025-12-25T09:10:21.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harrisons-malayalam-limited-joint-commissioner-of-income-tax-assmt-special-range-ii-i-s-press-road-ernakulam-and-commissioner-of-income-tax-assmt-special-range-i-i-s-press-road-ernakulam-and-union-of-india-rep-by-its-secretary-to-government-department-of-finance-ministry-of-finance-new-delhi-and-inspecting-assistant-commissioner-of-agricultural-income-tax-and-sales-tax-special-commercial-taxes-complex-perumanoor-ernakulam-and-commissioner-of-agricultural-income-tax-public-office-building-thiruvananthapuram-and-state-of-kerala-chief-secretary-to-government-secretariat-thiruvananthapuram-1687-2002</loc>
               <lastmod>2025-12-25T07:50:22.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/reliance-builders-the-district-registrar-of-assurances-red-hills-hyderabad-and-the-commissioner-and-inspector-general-registration-and-stamps-hyderabad-5410</loc>
               <lastmod>2025-12-25T10:15:33.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-v-chandran-managing-partner-kairali-rubber-works-appellate-assistant-commissioner-agricultural-income-tax-and-sales-tax-kannur-and-additional-sales-tax-officer-ii-taliparamba-and-special-deputy-tahsildar-taliparamba-and-appellate-assistant-commissioner-commercial-taxes-kannur-4620</loc>
               <lastmod>2025-12-25T10:06:29.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-ahd-2008-14-dhirubhai-nagjibhai-gajera-surat-the-income-tax-officer-ward-9-1-surat</loc>
               <lastmod>2026-01-13T08:54:38.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2749-ahd-2002-14-the-ito-ward-5-2-baroda-shri-uresh-k-kakadia-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2353-ahd-2006-14-shri-majorsingh-u-pandher-dist-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1260-ahd-2007-14-kailash-texturisers-pvt-ltd-surat-the-income-tax-officer-ward-1-3-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1330-ahd-2007-14-the-acit-circle-5-ahmedabad-parle-international-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3898-ahd-2003-14-chetan-coach-builders-pvt-ltd-ankleshwar-the-acit-bharuch</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-804-ahd-1999-14-the-acit-asstt-spl-range-1-ahmedabad-m-s-bakeri-engg-amp-industries-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-987-ahd-2003-14-shri-m-r-trivedi-daman-the-ito-ward-4-daman</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-718-ahd-2000-14-the-j-c-i-t-asstt-s-r-1-ahmedabad-m-s-bakeri-engg-amp-industries-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1187-ahd-2002-14-m-s-fancy-synthetics-p-ltd-surat-the-dy-cit-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-ahd-2005-14-m-s-amit-estate-organizer-anand-the-income-tax-officer-ward-3-anand</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3022-ahd-2003-14-the-acit-circle-4-ahmedabad-lok-prakshan-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-165-ahd-2008-14-the-ito-ward-5-4-baroda-vallabh-corporation-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2892-ahd-2003-14-shri-jayesh-p-bhimani-ahmedabad-the-acit-cen-cir-2-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1433-ahd-2004-14-pioneer-irrigation-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2896-ahd-2003-14-zora-traders-ltd-ahmedabad-the-ito-ward-8-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4453-ahd-2007-14-shri-naresh-babubhai-vastapura-surat-the-income-tax-officer-ward-8-3-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2985-ahd-2003-14-lok-prakashan-ltd-ahmedabad-the-acit-cir-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3131-ahd-2003-14-the-acit-circle-4-ahmedabad-m-s-lok-prakashan-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-ahd-2008-14-the-dcitbharuch-circle-bharuch-punitkuarm-s-shah-bharuch</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1351-ahd-2003-14-the-ito-vapi-ward-4-daman-shri-m-r-trivedi-nani-daman</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1852-ahd-2005-14-the-ito-ward-4-4-surat-m-s-zeenat-prints-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2298-ahd-2004-14-the-ito-ward-5-1-baroda-shri-popatlal-p-patel-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2542-ahd-2002-14-the-acit-baroda-circle-2-baroda-m-s-jay-carriers-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3114-ahd-2002-14-the-acit-cir-ahmedabad-m-s-shree-narayan-associations-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2019-ahd-2002-14-the-ito-vapi-ward-3-vapi-smt-nirmalaben-j-rathod-silvassa</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2240-ahd-2004-14-the-ito-ward-5-3-ahmedabad-rupal-laminates-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-922-ahd-2006-14-shri-mahendra-popatlal-thakkar-ahmedabad-the-acit-circle-15-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3252-ahd-2007-14-the-ito-ward-8-4-ahmedabad-vax-housing-finance-corporation-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4173-ahd-2007-14-ramul-developers-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1658-ahd-2004-14-shri-chinubhai-chandulal-mehta-surat-the-income-tax-officer-ward-6-1-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4591-ahd-2007-14-the-acit-circle-6-surat-om-bhole-transport-amp-construction-co-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-ahd-2008-14-amarshiv-construction-pvt-ltd-baroda-the-acit-circle-1-1-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4148-ahd-2007-14-natvarsinh-n-solanki-huf-surat-the-income-tax-officer-ward-6-3-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2096-ahd-2006-14-shri-jayeshbhai-v-patel-dist-valsad-the-income-tax-officer-ward-2-valsad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2093-ahd-2006-14-smt-kantaben-r-patel-dist-valsad-the-income-tax-officer-ward-2-valsad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4066-ahd-2007-14-the-dcit-baroda-circle-4-baroda-transpek-silox-industries-ltd-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1292-ahd-2007-14-the-acit-circle-7-ahmedabad-adc-dyestuff-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2843-ahd-2003-14-kanugo-tubes-india-ltd-dist-panchmahals-the-the-jt-cit-asst-spl-range-2-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2398-ahd-2007-14-shri-shailesh-durgaprasad-yadav-baroda-the-acit-circle-2-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2494-ahd-2003-14-shri-bharatsinh-k-thakor-silvassa-the-acit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1716-ahd-2007-14-video-photographers-association-of-gujarat-ahmedabad-the-dy-director-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4428-ahd-2007-14-effictive-teleservices-pvt-ltd-gandhinagar-the-income-tax-officer-ward-3-gandhinagar</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-central-and-union-of-india-upendra-kumar-soni-and-income-tax-settlement-commission-and-anr-640-2007-1084-2007</loc>
               <lastmod>2025-09-18T06:59:50.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-mehsana-district-co-op-milk-producers-union-ltd-65-1997</loc>
               <lastmod>2025-09-18T06:58:28.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bharat-trading-company-the-additional-commissioner-of-income-tax-10-of-2005</loc>
               <lastmod>2025-09-18T07:02:49.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/delhi-milk-scheme-commissioner-of-income-tax-delhi-ii-and-deputy-commissioner-of-income-tax-circle-4-1-1466-2006</loc>
               <lastmod>2025-09-18T07:01:28.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/echke-ltd-commissioner-of-income-tax-7-1997</loc>
               <lastmod>2025-12-25T08:30:20.946Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/haryana-state-co-operative-supply-marketing-federation-ltd-panchkula-commissioner-of-income-tax-panchkula-and-another-4345</loc>
               <lastmod>2025-12-25T09:20:17.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-viswambharan-the-commissioner-of-income-tax-cochin-and-the-asst-commissioner-of-income-tax-investigation-circle-i-trichur-7467</loc>
               <lastmod>2025-12-25T07:50:22.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/n-c-john-sons-ltd-represented-by-director-sri-n-c-j-rajan-assistant-commissioner-of-assessment-ii-commercial-taxes-spl-circle-alappuzha-and-deputy-commissioner-commercial-taxes-alappuzha-and-commissioner-of-commercial-taxes-trivandrum-38437</loc>
               <lastmod>2025-12-25T10:06:29.215Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cochin-malabar-estates-industries-ltd-the-commissioner-of-income-tax-cochin-5</loc>
               <lastmod>2025-12-25T07:50:22.198Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-992-ahd-2003-14-shri-m-r-trivedi-daman-the-ito-ward-4-vapi-daman</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2986-ahd-2003-14-lok-prakashan-ltd-ahmedabad-the-acit-cir-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-ahd-2008-14-the-dcitbharuch-circle-bharuch-daxaben-p-shah-bharuch</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-417-ahd-2005-14-m-s-amit-estate-organizer-anand-the-income-tax-officer-ward-3-anand</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3048-ahd-2004-14-the-ito-ward-13-4-ahmedabad-shri-kanitlal-punjalal-shah-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3511-ahd-2007-14-m-s-uttam-fabrics-surat-the-addl-cit-cent-range-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-414-ahd-2005-14-m-s-amit-estate-organizer-anand-the-income-tax-officer-ward-3-anand</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-624-ahd-2004-14-the-ito-ward-4-1-ahmedabad-m-s-gujarat-powergen-energy-corporation-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1626-ahd-2006-14-m-s-hotel-anand-surat-the-acit-circle-7-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-ahd-2004-14-shri-rohit-c-mamtora-ahmedabad-the-income-tax-officer-ward-2-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2210-ahd-2003-14-smt-dularidevi-s-agarwal-ahmedabad-the-ito-ward-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4446-ahd-2003-14-smt-dularidevi-s-agarwal-ahmedabad-the-income-tax-officer-ward-8-7-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3241-ahd-2003-14-m-s-panama-petrochem-ltd-ankleshwar-the-jt-cit-ankleshwar</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3114-ahd-2003-14-the-acit-bharuch-circle-bharuch-panama-petrochem-ltd-ankleshwar</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1776-ahd-2003-14-m-s-madhusudan-inds-ltd-ahmedabad-the-ito-ward-4-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1078-ahd-2001-14-the-dcit-cen-circle-i-baroda-m-s-ind-nissan-oxo-chemicals-inds-ltd-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3115-ahd-2002-14-the-acit-cir-ahmedabad-m-s-shree-narayan-associations-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2617-ahd-2007-14-m-s-kanak-n-shah-ahmedabad-the-income-tax-officer-ward-3-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3963-ahd-2007-14-shri-devendra-s-shah-anand-the-income-tax-officer-ward-1-anand</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2095-ahd-2006-14-smt-radhaben-n-patel-dist-valsad-the-income-tax-officer-ward-2-valsad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2083-ahd-2002-14-the-ito-ward-3-3-petlad-shri-kaushikkumar-natwarlal-bhavsar-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1807-ahd-2002-14-vinod-k-shah-mumbai-the-ito-petlad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1276-ahd-2002-14-mahendra-pulp-amp-paper-mills-pvt-ltd-vapi-the-addl-cit-asst-s-r-1-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3106-ahd-2002-14-the-acit-circle-9-ahmedabad-m-s-patel-brothers-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4361-ahd-2007-14-injectcare-parenterals-pvt-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3522-ahd-2002-14-m-s-yogi-sung-won-india-ltd-baroda-the-i-t-o-wd-4-4-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-ahd-2003-14-manish-organics-india-ltd-ahmedabad-the-deputy-cit-asstt-spl-range-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1245-ahd-2003-14-the-ito-ahmedabad-ward-1-2-ahmedabad-bhevya-leasing-amp-finance-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4273-ahd-2007-14-shri-gopalbhai-k-waghela-ahmedabad-the-income-tax-officer-ward-15-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1621-ahd-2004-14-the-acit-circle-1-ahmedabad-aqua-minerals-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3188-ahd-2003-14-shri-jaswantlal-vanmalidas-soni-ahmedabad-the-dy-cit-cir-10-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-ahd-2004-14-the-acit-mehsana-circle-mehsana-sintex-international-ltd-kalol-ng</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4599-ahd-2007-14-b-sureshkumar-amp-co-surat-the-acit-circle-6-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4435-ahd-2003-14-m-s-k-c-enterprise-ahmedabad-the-income-tax-officer-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2508-ahd-2007-14-the-ito-ward-4-1-ahmedabad-essenar-investment-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4141-ahd-2007-14-smt-naynaben-vikrambhai-patel-dist-anand-the-acit-circle-3-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2711-ahd-2003-14-the-asstt-cit-circle-9-ahmedabad-new-members-association-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2988-ahd-2007-14-the-acit-vapi-circle-vapi-m-s-prima-plastics-ltd-daman</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4150-ahd-2007-14-surat-swaminarayan-mandir-gaushala-trust-dist-kheda-the-cit-iii-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1211-ahd-2007-14-parle-international-pvt-ltd-ahmedabad-the-dy-cit-spl-range-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-803-ahd-1999-14-the-acit-asstt-spl-range-1-ahmedabad-m-s-bakeri-engg-amp-industries-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-571-ahd-2000-14-m-s-bakeri-engg-amp-industries-ltd-ahmedabad-the-jcit-asst-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-ahd-2003-14-g-e-lighting-india-pvt-ltd-nadiad-the-asstt-cit-kheda-circle-nadiad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2535-ahd-2002-14-the-acit-kheda-cir-nadiad-m-s-v-b-patel-amp-co-nadiad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2908-ahd-2002-14-m-s-ameen-silk-mills-pvt-ltd-suart-the-i-t-o-ward-1-1-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-hisar-smt-anchi-devi-c-o-vikas-w-s-p-ltd-siwani-bhiwani-418</loc>
               <lastmod>2025-09-18T06:59:00.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/echke-ltd-commissioner-of-income-tax-7-1997</loc>
               <lastmod>2025-09-18T07:04:22.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shardaben-rasiklal-acharya-commissioner-of-income-tax-21-1997</loc>
               <lastmod>2025-12-25T08:30:20.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punjab-state-coop-supply-marketing-federation-ltd-chandigarh-deputy-commissioner-of-income-tax-circle-4-1-chandigarh-17</loc>
               <lastmod>2025-12-25T09:20:17.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-anchi-devi-the-commissioner-of-income-tax-hisar-208</loc>
               <lastmod>2025-12-25T09:20:17.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ramoji-rao-huf-rep-by-its-kartha-of-huf-sri-ramoji-rao-the-joint-commissioner-of-income-tax-range-16-and-the-commissioner-of-income-tax-iv-and-the-chief-commissioner-of-income-tax-api-1307-2008-1308-2008-1309-2008-1310-2008-1311-2008</loc>
               <lastmod>2025-12-25T09:10:21.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajagiri-rubber-and-produce-co-ltd-joint-commissioner-of-income-tax-assmt-special-range-kottayam-and-commissioner-of-income-tax-kawdiar-thiruvananthapuram-and-union-of-india-rep-by-its-secretary-to-government-department-of-revenue-ministry-of-finance-new-delhi-and-inspecting-assistant-commissioner-of-agricultural-income-tax-and-sales-tax-special-commercial-taxes-complex-perumanoor-ernakulam-and-commissioner-of-agricultural-income-tax-public-office-building-thiruvananthapuram-and-state-of-kerala-chief-secretary-to-government-secretariat-thiruvananthapuram-7653-2002</loc>
               <lastmod>2025-12-25T07:50:22.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ramoji-rao-huf-rep-by-its-kartha-of-huf-sri-ramoji-rao-the-joint-commissioner-of-income-tax-range-16-and-the-commissioner-of-income-tax-iv-and-the-chief-commissioner-of-income-tax-api-1307-2008-1308-2008-1309-2008-1310-2008-1311-2008</loc>
               <lastmod>2025-12-25T09:10:21.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3971-ahd-2002-14-cornerstone-exports-pvt-ltd-ahmedabad-the-jt-c-i-t-asstt-s-r-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2659-ahd-2003-14-shri-pradip-shantilal-shah-ahmedabad-the-asstt-cit-circle-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-110-ahd-2003-14-manish-organics-india-ltd-ahmedabad-the-deputy-cit-asstt-spl-range-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2661-ahd-2003-14-shri-pradip-shantilal-shah-ahmedabad-the-asstt-cit-circle-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2750-ahd-2002-14-the-ito-ward-5-2-baroda-shri-uresh-k-kakadia-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3521-ahd-2002-14-the-ito-ward-4-4-baroda-m-s-yogi-sung-won-india-ltd-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2710-ahd-2003-14-the-asstt-cit-circle-9-ahmedabad-new-members-association-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4590-ahd-2007-14-the-acit-circle-6-surat-hari-vitthal-synthetics-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2662-ahd-2003-14-the-asstt-cit-ahmedabad-circle-3-ahmedabad-shri-pradip-shantilal-shah-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2252-ahd-2004-14-the-acit-panchmahal-circle-godhra-panchmahal-steel-ltd-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3108-ahd-2007-14-vishwakarma-services-surat-the-acit-circle-1-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3949-ahd-2007-14-m-s-super-industries-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2431-ahd-2006-14-s-j-amp-s-p-family-trust-ahmedabad-the-cit-ahmedabad-range-v-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4270-ahd-2007-14-shri-kantilal-n-chaudhary-ahmedabad-the-income-tax-officer-ward-15-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4169-ahd-2007-14-the-acit-mehsana-circle-mehsana-m-s-jyot-overseas-pvt-ltd-mehsana</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4271-ahd-2007-14-shri-mehboobmiya-imammiya-shaikh-ahmedabad-the-income-tax-officer-ward-15-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-615-ahd-2004-14-the-ito-ward-11-4-ahmedabad-shri-khimjibhai-meghjibhai-patel-huf-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-984-ahd-2002-14-the-acit-circle-4-surat-m-s-surat-board-amp-paper-mills-p-ltd-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3444-ahd-2002-14-m-s-chemfilt-v-v-nagar-the-a-c-i-t-anand-cir-anand</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3470-ahd-2003-14-m-s-feni-marketing-ahmedabad-the-acit-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2658-ahd-2002-14-m-s-jupiter-infosoft-ahmedabad-the-a-c-i-t-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2907-ahd-2002-14-m-s-ameen-silk-mills-pvt-ltd-suart-the-i-t-o-ward-1-1-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-940-ahd-2000-14-m-s-ramco-paper-amp-board-industries-ltd-vapi-the-j-c-i-tsr-1-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2213-ahd-2004-14-the-ito-ward-7-3-ahmedabad-shri-yatin-c-davda-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1445-ahd-2007-14-rockline-projects-ltd-ahmedabad-the-income-tax-officer-ward-5-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4427-ahd-2007-14-ghela-khegar-ahmedabad-the-acit-circle-15-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2964-ahd-2004-14-the-ito-ward-5-3-ahmedabad-raj-roadways-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4091-ahd-2007-14-kusum-silk-mills-pvt-ltd-surat-the-acit-circle-1-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4036-ahd-2003-14-rockline-projects-ltd-ahmedabad-the-income-tax-officer-ward-5-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-ahd-2008-14-nilpa-management-amp-computer-services-ahmedabad-the-dy-cit-circle-7-5-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-ahd-2008-14-the-ito-ward-5-1-baroda-shivanjali-developers-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2078-ahd-2003-14-the-deputy-cit-gnr-circle-gandhinagar-m-s-umakant-leasing-amp-finance-pvt-ltd-gandhinagar</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-ahd-2008-14-the-ito-ward-4-2-baroda-purif-air-pvt-ltd-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-ahd-2008-14-the-acit-circle-7-ahmedabad-manibhai-amp-brothers-pcc-sarkhej-ahmedabad</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2020-ahd-2002-14-the-ito-vapi-ward-3-vapi-smt-nirmalaben-j-rathod-silvassa</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3957-ahd-2007-14-shri-jayantilal-k-harsora-surat-the-acit-circl-5-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-782-ahd-2004-14-m-s-archie-dyechem-surat-the-income-tax-officer-ward-3-3-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3489-ahd-2007-14-shri-shah-unmesh-indravadan-surat-the-income-tax-officer-ward-6-4-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-925-ahd-2004-14-smt-ayeshabanu-haji-ibrahim-fazalwala-surat-the-income-tax-officer-ward-9-1-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1919-ahd-2005-14-the-ito-ward-4-palanpur-shri-dhirajlal-kantilal-shah-palanpur</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3953-ahd-2007-14-the-acit-circle-5-surat-m-s-b-j-brothers-amp-co-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4067-ahd-2007-14-the-dcit-baroda-circle-4-baroda-transpek-silox-industries-ltd-baroda</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2086-ahd-2002-14-the-ito-circle-3-4-petlad-shri-vinod-k-shah-bombay</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-975-ahd-2004-14-the-ito-ward-3-3-dist-anand-shri-kaushikkumar-n-bhavsar-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1341-ahd-2004-14-the-acit-bharuch-circle-bharuch-m-s-nivika-chemo-pharma-ankleshwar</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-central-ludhiana-nahar-exports-limited-and-nahar-spinning-mills-ltd-253-and-254-of-2005</loc>
               <lastmod>2025-09-18T06:59:00.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/simon-jphilp-agricultural-income-tax-and-sales-tax-officer-changanassery-and-commissioner-of-agricultural-income-tax-thiruvananthapuram-and-state-of-kerala-represented-by-its-chief-secretary-to-government-secretariat-thiruvananthapuram-21712-99</loc>
               <lastmod>2025-12-25T07:50:21.953Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ramoji-rao-huf-rep-by-its-kartha-of-huf-sri-ramoji-rao-the-joint-commissioner-of-income-tax-range-16-and-the-commissioner-of-income-tax-iv-and-the-chief-commissioner-of-income-tax-api-1307-2008-1308-2008-1309-2008-1310-2008-1311-2008</loc>
               <lastmod>2025-12-25T09:10:21.378Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-ii-chandigarh-and-m-s-dua-associates-p-ltd-chandigarh-m-s-dua-associates-p-ltd-chandigarh-and-the-commissioner-of-income-tax-ii-chandigarh-496-2005-557-2005</loc>
               <lastmod>2025-12-25T10:20:23.266Z</lastmod>
           </url>
         
   </urlset>
 