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               <loc>https://counselvise.com/direct-tax/judgements/ita-1583-ahd-2004-14-the-acit-circle-8-ahmedabad-sayaji-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1824-ahd-2004-14-shri-rameshchandra-s-patel-ahmedabad-the-acit-circle-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1193-ahd-2004-14-the-acit-ahmedabad-circle-1-ahmedabad-daffodil-pharmaceuticals-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2061-ahd-2006-14-utsav-raymond-shop-bharuch-the-income-tax-officer-ward-1-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4170-ahd-2007-14-dawoodi-bohra-jamat-and-saifee-madresa-committee-dist-ahmedabad-the-director-of-income-tax-exemption-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-510-ahd-2007-14-the-dcit-circle-3-surat-m-s-lancers-army-school-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1541-ahd-2002-14-the-dy-cit-cir-1-baroda-guj-indus-power-co-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1448-ahd-2004-14-the-acit-circle-3-ahmedabad-m-s-new-nandi-seeds-corporation-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4048-ahd-2003-14-the-acit-circle-4-ahmedabad-goldmine-shares-amp-finance-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2699-ahd-2003-14-the-asstt-cit-circle-1-ahmedabad-abir-chemicals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4294-ahd-2003-14-m-s-memon-opthalmic-industries-baroda-the-income-tax-officer-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-new-friends-cooperative-house-building-society-ltd-faridabad-the-commissioner-of-income-tax-faridabad-and-another-360</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/cpl-sanjeet-kumar-union-of-india-ors-1105-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/voltamp-transformers-ltd-commissioner-of-income-tax-45-1998</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1021-del-2008-14-acit-circle-i-karam-veer-electronics-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2405-ahd-2002-14-the-ito-ward-5-3-baroda-m-s-indo-baroda-trading-co-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2643-ahd-2000-14-the-asstt-cit-com-circle-1-1-baroda-m-s-d-j-shah-inv-finance-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2256-ahd-2002-14-m-s-deepak-nitrite-ltd-baroda-the-dycit-asstt-sr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-58-ahd-2004-14-the-acit-panchmahal-circle-godhra-jalan-forging-ltd-tal-halol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2975-ahd-2002-14-m-s-gelikeps-p-ltd-baroda-the-d-c-i-tcir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1836-ahd-2001-14-the-jtcit-r-v-baroda-m-s-m-r-shah-amp-associates-panoli-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-712-ahd-2004-14-the-asstt-c-i-t-circle-3-1-surat-shri-tulsidharan-bhaskaran-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4372-ahd-2007-14-mariam-abdulhussain-batliwala-ahmedabad-the-income-tax-officer-ward-15-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1823-ahd-2004-14-shri-rameshchandra-s-patel-ahmedabad-the-acit-circle-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4540-ahd-2007-14-rajesh-khanatilal-shah-l-h-of-late-khantilal-bhavnagar-the-income-tax-officer-ward-2-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1932-ahd-2001-14-the-dycit-baroda-circle-1-baroda-m-s-gujarat-indus-power-company-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1430-ahd-2000-14-the-j-c-i-t-asstt-sr-8-ahmedabad-shri-vijay-d-gupta-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1297-ahd-2002-14-m-s-guj-indus-power-co-ltd-baroda-the-jt-cit-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2642-ahd-2005-14-the-ito-ward-2-1-surat-smt-savitridevi-k-mishra-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1774-ahd-2004-14-adani-port-limited-ahmedabad-the-acit-circle-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2474-ahd-2005-14-the-acit-circle-3-1-surat-m-s-lancers-army-school-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-362-ahd-2008-14-the-ito-ward-2-3-baroda-super-construction-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-373-ahd-2008-14-the-ito-ward-2-5-baroda-bharat-l-joshi-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1789-ahd-2000-14-the-j-c-i-t-asstt-sr-3-baroda-m-s-vikram-plastics-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4049-ahd-2003-14-the-acit-circle-4-ahmedabad-goldmine-shares-amp-finance-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2244-ahd-2002-14-the-dycit-circle-9-ahmedabad-m-s-samrat-builders-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3392-ahd-2002-14-the-acit-circle3-1-suart-shri-mahesh-g-pomnani-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4083-ahd-2002-14-the-acit-panchmahal-circie-godhra-shri-kubuddin-m-parawala-dahod</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1207-ahd-2001-14-m-s-abir-chemicals-ltd-ahmedabad-the-jtcit-sr-i-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2589-ahd-2002-14-the-ito-ward-1-bharuch-m-s-bharat-transport-service-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4026-ahd-2002-14-shri-mansubhai-a-parawalal-dahod-the-a-c-i-t-panchmahal-circle-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3896-ahd-2003-14-indian-petrochemicals-corpn-ltd-dist-vadodara-the-dy-cit-baroda-circle-1-dist-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3559-ahd-2007-14-shri-krushnadas-kaneria-ahmedabad-the-income-tax-officer-ward-7-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2409-ahd-2006-14-shri-mansoor-a-parawala-dahod-the-income-tax-officer-ward-1-dahod</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-94-ahd-2007-14-niko-resources-ltd-baroda-the-acit-circle-6-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1639-ahd-2004-14-gujarat-mineral-development-corporation-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1353-ahd-2004-14-shri-mansoor-a-parawala-dahod-the-income-tax-officer-ward-3-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1776-ahd-2004-14-m-s-j-j-chemicals-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2705-ahd-2004-14-the-acit-circle-1-ahmedabad-dishman-pharmaceuticals-amp-chemicals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-966-ahd-2007-14-the-acit-circle-6-surat-m-s-veera-exports-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1351-ahd-2004-14-shri-kutubuddin-m-parawala-dahod-the-income-tax-officer-ward-3-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-244-ahd-2008-14-gujarat-small-industries-corporation-gandhinagar-the-income-tax-officer-ward-4-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-590-ahd-2008-14-surbhi-dairy-pvt-ltd-surat-the-acit-circle-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-497-ahd-2008-14-the-acit-bharuch-circle-bharuch-maksons-finechem-pvt-ltd-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2316-ahd-2006-14-the-acit-circle-3-ahmedabad-anagram-securities-ltd-ahmedabad</loc>
               <lastmod>2024-10-10T05:48:29.608Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/raj-pal-singh-commissioner-of-income-tax-haryana-rohtak-2416-2010</loc>
               <lastmod>2025-09-18T06:31:34.451Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/mr-vinay-m-kumar-president-mr-keshav-l-doshi-owner-25343-27670-of-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-i-chandigarh-himachal-agro-foods-ltd-28</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-parasram-karamchand-114-1997</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/indus-valley-promoters-ltd-commissioner-of-income-tax-i-p-estate-new-delhi-495-2003</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-income-tax-dehradun-and-assistant-commissioner-of-i-tax-circle-i-dehradun-ongc-as-representative-assessee-of-reservoir-characterization-research-consulting-uk-ltd-u-k-118-2007</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/raj-kumar-mangla-assistant-commissioner-of-income-tax-gurgaon-263</loc>
               <lastmod>2025-12-25T10:20:23.217Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/the-common-wealth-trust-india-ltd-the-commissioner-of-income-tax-calicut-170-2000</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4446-ahd-2007-14-g-p-corporation-surat-the-acit-circle-2-surat</loc>
               <lastmod>2024-10-09T16:39:18.569Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2687-ahd-2000-14-m-s-d-j-shah-investment-finance-p-ltd-baroda-the-acit-co-cir-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2860-ahd-2002-14-m-s-air-command-india-ltd-baroda-the-j-c-i-t-asstt-s-r-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1879-ahd-2006-14-aayojan-investments-pvt-ltd-dist-valsad-the-acit-valsad-circle-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3996-ahd-2003-14-the-ito-surat-shri-hasmukh-narayandas-bhandari-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3997-ahd-2003-14-the-ito-surat-shri-hasmukh-narayandas-bhandari-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3506-ahd-2002-14-m-s-patel-trading-corporations-mehsana-the-a-c-i-t-mehsana-circle-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1207-ahd-2004-14-the-ito-ward-9-4-ahmedabad-shri-kiran-sarabhai-chokshi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4537-ahd-2007-14-yagnesh-printing-co-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4538-ahd-2007-14-yagnesh-printing-co-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4380-ahd-2007-14-devendra-d-gandhi-surat-the-income-tax-officer-ward-2-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4295-ahd-2007-14-the-acit-central-circle-4-surat-kaluram-amp-sons-huf-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1610-ahd-2004-14-suprabhat-indl-estate-pvt-ltd-ahmedabad-the-dy-cit-circle-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3622-ahd-2002-14-the-dycit-circle-5-baroda-m-s-plastic-house-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3820-ahd-2007-14-the-acit-central-circle-1-surat-shri-lakhani-karim-karamali-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-282-ahd-2001-14-the-jtcit-asstt-sr-3-baroda-m-s-guj-alkalies-and-chemicals-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2077-ahd-2004-14-veer-vijay-silk-mills-surat-the-income-tax-officer-ward-5-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2473-ahd-2005-14-the-acit-circle-3-1-surat-m-s-lancers-army-school-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1293-ahd-2004-14-m-s-mani-exports-surat-the-acit-circle-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-426-ahd-2008-14-amar-induatries-dahod-the-income-tax-officer-ward-1-1-dahod</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-508-ahd-2007-14-the-dcit-circle-3-surat-m-s-lancers-army-school-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-589-ahd-2008-14-savitaben-dineshbhai-arora-ahmedabad-the-income-tax-officer-ward-9-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-372-ahd-2008-14-the-ito-ward-2-5-baroda-shree-lalguru-construction-co-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-366-ahd-2008-14-the-ito-ward-2-3-baroda-hari-om-developers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-416-ahd-2008-14-mohmad-rafik-abduk-soneji-valsad-the-income-tax-officer-ward-2-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3830-ahd-2003-14-the-acit-abad-cir-1-ahmedabad-m-s-dishman-pharmaceuticals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3020-ahd-2003-14-the-ito-ahmedabad-malhotra-steel-ind-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-986-ahd-2003-14-shri-adambhai-valibhai-patel-surat-the-deputy-cit-inv-circle-2-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3560-ahd-2007-14-shri-ravjibhai-a-kaneria-ahmedabad-the-income-tax-officer-ward-7-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4293-ahd-2003-14-m-s-memon-international-optical-inds-baroda-the-income-tax-officer-ward-5-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1015-ahd-2006-14-shri-mansoor-a-parawala-dahod-the-income-tax-officer-ward-1-dahod</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-695-ahd-2004-14-m-s-himalaya-machinery-pvt-ltd-baroda-the-dy-cit-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3054-ahd-2007-14-indian-petrochemicals-corpn-ltd-baroda-the-acit-circle-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1837-ahd-2004-14-the-ito-ward-1-nadiad-m-s-unichem-industries-tal-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1352-ahd-2004-14-smt-raziaben-m-parawala-dahod-the-income-tax-officer-ward-3-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2-ahd-2008-14-ambalal-h-patel-huf-surat-the-income-tax-officer-ward-391-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-139-ahd-2008-14-punamchand-m-kapadia-surat-the-acit-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-402-ahd-2008-14-salimkhan-k-pathan-ahmedabad-the-income-tax-officer-ward-15-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4349-ahd-2007-14-bharat-lalchand-shah-surat-the-dy-cit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-508-ahd-2008-14-the-dcit-circle-4-ahmedabad-kalthia-engineering-amp-construction-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-250-ahd-2008-14-tiki-tar-industries-taloja-mumbai-the-income-tax-officer-s-k-ward-1-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-140-ahd-2008-14-nareshkumar-p-kapadia-surat-the-acit-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ludhiana-i-ludhiana-shri-gurnam-singh-616</loc>
               <lastmod>2025-09-18T06:59:00.396Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-jalandhar-ii-jalandhar-avinash-chander-sharma-424</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-integrated-engineers-rep-by-its-managing-partner-mr-harjinder-singh-sethi-the-commissioner-appeals-iv-and-the-income-tax-officer-ward-6-1-and-the-tax-recovery-officer-range-6-6499</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-themis-chemicals-ltd-28-1998</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-arvindbhai-narottambhai-huf-99-1997</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-income-tax-dehradun-and-dcit-circle-i-aaykar-bhawan-13a-subhash-road-dehradun-ongc-as-representative-assessee-of-noble-denton-europe-ltd-uk-113-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mr-vinay-m-kumar-president-mr-keshav-l-doshi-owner-25343-27670-of-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/smt-kiran-lata-income-tax-appellate-tribunal-delhi-bench-u2018h-new-delhi-and-the-commissioner-of-income-tax-appeals-ii-dehradun-and-income-tax-officer-i-almora-12-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2936-ahd-2006-14-aksharchem-india-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1579-ahd-2002-14-the-acit-cir-1-3-ahmedabad-rathore-leasing-amp-finance-co-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2976-ahd-2002-14-m-s-gelikeps-p-ltd-baroda-the-dy-cit-cir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1898-ahd-2003-14-the-asstt-cit-circle-8-ahmedabad-sundek-india-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3535-ahd-2003-14-shri-dinesh-m-bindal-ahmedabad-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3532-ahd-2002-14-m-s-air-command-india-ltd-baroda-the-j-c-i-t-spl-range-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-93-ahd-2004-14-suvik-electronics-pvt-ltd-gandhinagar-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3535-ahd-2007-14-venktesh-tradelinks-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3531-ahd-2007-14-m-s-ambuja-gining-pressing-amp-oil-co-pvt-ltd-dist-bhavnagar-the-acit-circle-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7-ahd-2007-14-the-acit-circle-1-1-baroda-deepak-nitrite-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2489-ahd-2000-14-the-dcit-cent-circle-1-baroda-m-s-rinki-finance-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1712-ahd-2002-14-the-ito-ward-4-vapi-m-s-jaydev-premdhan-enterprises-nani-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1146-ahd-2004-14-the-ito-ward-1-4-surat-m-s-paritosh-developers-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3821-ahd-2007-14-the-acit-central-circle-1-surat-shri-lakhani-karim-karamali-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4232-ahd-2007-14-the-dcit-circle-4-ahmedabad-gmm-pfaulder-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4085-ahd-2003-14-the-acit-circle-6-ahmedabad-plastic-products-engg-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1530-ahd-2001-14-the-dycit-co-circle-7-1-ahmedabad-m-s-vadilal-enterprises-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3619-ahd-2004-14-synergy-multilabs-ltd-daman-the-asstt-comm-of-income-tax-vapi-circle-vapi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-867-ahd-2003-14-pack-print-india-pvt-ltd-ahmedabad-the-deputy-cit-circle-7-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1359-ahd-2003-14-the-asstt-cit-circle-4-ahmedabad-shri-vijaykumar-k-gupta-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2966-ahd-2004-14-the-ito-ward-5-1-ahmedabad-m-s-nandan-exim-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2944-ahd-2006-14-the-acit-central-circle-2-surat-shri-ratilal-i-patel-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3004-ahd-2004-14-the-ito-ahmedabad-ward-1-3-ahmedabad-atmaram-maneklal-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-367-ahd-2008-14-the-ito-ward-2-3-baroda-ambica-developers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-365-ahd-2008-14-the-ito-ward-2-3-baroda-hari-om-developers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-509-ahd-2007-14-the-dcit-circle-3-surat-m-s-lancers-army-school-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-368-ahd-2008-14-the-ito-ward-2-3-baroda-ambica-developers-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-370-ahd-2008-14-the-ito-ward-2-3-baroda-gayatri-developers-baroda</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-ahd-2003-14-the-asstt-cit-cen-circle-1-4-m-s-troikaa-parentiles-pvt-ltd</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3417-ahd-2002-14-the-dcit-c-c-2-1-ahmedabad-shri-gandalal-m-patel-ahmedabad</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4039-ahd-2003-14-the-dy-cit-baroda-circle-1-baroda-indian-petrochemicals-corpn-ltd-baroda</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2700-ahd-2003-14-the-asstt-cit-circle-1-ahmedabad-abir-chemicals-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4044-ahd-2003-14-the-acit-circle-4-ahmedabad-goldmine-shares-amp-finance-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4082-ahd-2002-14-the-acit-panchmahal-circie-godhra-smt-faridaben-m-parawala-dahod</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4084-ahd-2002-14-the-acit-pachmahal-circie-godhar-shri-kubuddin-m-parawal-dahod</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4045-ahd-2003-14-the-acit-circle-4-ahmedabad-goldmine-shares-amp-finance-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3021-ahd-2003-14-the-ito-ahmedabad-malhotra-steel-ind-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-985-ahd-2003-14-shri-adambhai-valibhai-patel-surat-the-deputy-cit-inv-circle-2-2-surat</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3241-ahd-2007-14-the-acit-circle-1-2-baroda-indian-petrochemicals-corpn-ltd-baroda</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4290-ahd-2003-14-the-ito-ward-5-3-ahmedabad-m-s-optic-trade-link-industries-baroda</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1016-ahd-2006-14-shri-mansoor-a-parawala-dahod-the-income-tax-officer-ward-1-dahod</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2028-ahd-2007-14-m-s-vidhata-associates-ahmedabad-the-acit-circle-2-bhavnagar</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4291-ahd-2003-14-the-ito-ward-5-3-baroda-m-s-memon-ophthalmic-industries-baroda</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2408-ahd-2006-14-shri-kutubuddin-m-parawala-dahod-the-income-tax-officer-ward-1-godhra</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-487-ahd-2007-14-the-acit-circle-1-2-baroda-indian-petrochemicals-corpn-ltd-baroda</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1107-ahd-2007-14-m-s-vira-exports-surat-the-acit-circle-6-surat</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1355-ahd-2004-14-shri-mansoor-a-parawala-dahod-the-income-tax-officer-ward-3-godhra</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-488-ahd-2008-14-the-acit-circle-4-surat-vardhaman-synthetics-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4350-ahd-2007-14-kanchanben-lalchand-shah-surat-the-dy-cit-cent-circle-3-surat</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-249-ahd-2008-14-tiki-tar-industries-mumbai-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-496-ahd-2008-14-the-acit-bharuch-circle-bharuch-maksons-finechem-pvt-ltd-bharuch</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-ahd-2008-14-dadra-nagar-haveli-sahakari-khand-udyog-silvassa-the-income-tax-officer-ward-9-4-vapi</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pothuri-badarinarayana-indv-and-pothuri-badarinarayana-huf-and-pothuri-siva-parvathi-and-pothuri-rajaratnam-the-chief-commission-of-income-tax-a-p-and-the-assistant-commissioner-of-income-tax-inv-circle-2-vijayayawada-11786</loc>
               <lastmod>2025-09-18T07:05:30.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hari-kishan-and-smt-chandrawati-the-presiding-officer-income-tax-appellate-tribunal-new-delhi-345-2007-361-2007</loc>
               <lastmod>2025-12-25T09:20:17.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subhash-bansal-and-others-income-tax-officer-ward-6-patiala-and-others-19382</loc>
               <lastmod>2025-12-25T09:20:17.043Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hiaben-jayantilal-shah-income-tax-officer-1-9293-1997</loc>
               <lastmod>2025-12-25T08:30:20.920Z</lastmod>
           </url>
         
   </urlset>
 