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               <loc>https://counselvise.com/direct-tax/judgements/ita-4392-del-2005-14-harbeer-singh-cit-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2452-del-2004-14-dcit-circle-1-the-mansurpur-sugar-mills-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-chief-commissioner-of-income-tax-andhra-pradesh-and-union-of-india-rep-by-its-secretary-central-board-of-direct-taxes-central-administrative-tribunal-and-m-venkateswara-rao-and-sri-eshwaraiah-and-sri-c-eshwaraiah-and-smt-d-jagadamba-25021-25310-25311-25312-25313-25314</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/priyanka-carbon-chemical-industries-pvt-ltd-deputy-commissioner-of-income-tax-3797-2000</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/hynoup-food-oil-industries-ltd-assistant-commissioner-of-income-tax-7336-1998</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-358-del-2007-14-thiru-anantha-overseas-trade-and-consultancies-private-ltd-acit-cc-8</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2246-ahd-2002-14-the-dycit-circle-9-ahmedabad-m-s-bhailal-bhai-a-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2489-ahd-2004-14-kasturbhai-mayabhai-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2582-ahd-2004-14-the-dcit-circle-5-baroda-m-s-maha-developers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-526-ahd-2003-14-the-acit-circle-1-ahmedabad-amol-dicalite-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-825-ahd-2008-14-j-n-taktawala-construction-ltd-surat-the-income-tax-officer-ward-1-3-surat</loc>
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               <lastmod>2024-10-09T16:42:51.251Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-340-ahd-2006-14-the-acit-ahmedabad-circle-3-ahmedabad-m-s-parkar-securities-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:42:51.251Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1032-ahd-2008-14-shri-ashokbhai-laljibhai-patel-surat-the-income-tax-officer-ward-9-1-surat</loc>
               <lastmod>2024-10-09T16:42:51.251Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1680-ahd-2008-14-shri-mukeshbhai-bhayabhai-patel-surat-the-income-tax-officer-ward-8-4-surat</loc>
               <lastmod>2024-10-09T16:42:51.251Z</lastmod>
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               <lastmod>2024-10-09T16:42:51.251Z</lastmod>
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               <lastmod>2024-10-09T16:42:51.251Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1704-ahd-2008-14-shri-shivratan-gopaldas-bhattar-surat-the-acit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1766-ahd-2008-14-the-ito-ward-1-valsad-shri-ganpatbhai-dahyabhai-sardar-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3428-ahd-2002-14-the-ito-ward-4-4-ahmedabad-m-s-marudhar-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3804-ahd-2002-14-m-s-nomus-com-systems-baroda-the-acit-cir-2-baroda</loc>
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               <lastmod>2024-10-09T16:42:51.251Z</lastmod>
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               <lastmod>2025-09-18T07:01:52.575Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/federation-of-chit-funds-assistant-commissioner-customs-and-central-excise-hyderabad-ii-commissionerate-hyderabad-27706-2006-6028-2008-6114-2008</loc>
               <lastmod>2025-09-18T07:00:30.034Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-sarabhai-private-limited-22-1999</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-karnal-spartan-trends-inc-148</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/s-k-mahajan-commissioner-of-income-tax-anr-1054</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-chief-commissioner-of-income-tax-andhra-pradesh-and-union-of-india-rep-by-its-secretary-central-board-of-direct-taxes-central-administrative-tribunal-and-m-venkateswara-rao-and-sri-eshwaraiah-and-smt-d-jagadamba-25021-25310-25311-25312-25313-25314</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/k-raveendran-former-managing-director-m-s-padivayal-plantations-vaduvanchal-wayanad-district-agricultural-income-tax-and-sales-tax-officer-vytheri-kalpetta-18372</loc>
               <lastmod>2025-12-25T07:50:21.678Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/heirs-and-legal-representatives-of-late-laxmanbhai-s-patel-commissioner-of-income-tax-41-1997</loc>
               <lastmod>2025-12-25T08:10:32.431Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/hynoup-food-oil-industries-ltd-assistant-commissioner-of-income-tax-7336-1998</loc>
               <lastmod>2025-12-25T08:10:32.550Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/sushil-thomas-abraham-holec-builders-the-assistant-commissioner-of-income-tax-circle-i-2-thiruvananthapuram-and-tax-recovery-officer-range-i-kowdiar-thiruvananthapuram-28277</loc>
               <lastmod>2025-12-25T10:06:29.130Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3209-ahd-2003-14-the-acit-central-circle-2-2-m-s-mardia-chemicals-ltd</loc>
               <lastmod>2022-10-01T17:00:08.106Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3210-ahd-2003-14-the-acit-central-circle-2-2-m-s-mardia-chemicals-ltd</loc>
               <lastmod>2022-10-01T17:00:08.106Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2169-ahd-1999-14-the-dy-c-i-t-inv-cir-6-1-ahmedabad-m-s-suhani-builders-ahmedabad</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-103-ahd-2007-14-shri-swetal-r-patel-surat-the-acit-cent-circle-2-surat</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4379-ahd-2007-14-the-acit-gandhinagar-gandhinagar-black-diamond-amusement-p-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2445-ahd-2004-14-maha-developers-baroda-the-acit-circle-5-baroda</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-967-ahd-2004-14-the-ito-ward-11-1-ahmedabad-shri-dhirajlal-k-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-202-ahd-2008-14-k-k-jewellers-surat-the-acit-circle-9-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-434-ahd-2001-14-the-addl-cit-sr-2-surat-m-s-betex-ointment-mfg-co-navsari</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1097-ahd-2008-14-shri-sanjay-v-fagania-surat-the-dy-cit-cent-circle-3-surat</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-250-ahd-2004-14-the-dy-cit-baroda-circle-1-baroda-gujarat-ind-power-co-ltd-baroda</loc>
               <lastmod>2024-10-09T16:42:51.251Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1996-ahd-2004-14-the-acit-anand-circle-anand-gujarat-co-op-milk-marketing-federation-ltd-anand</loc>
               <lastmod>2024-10-09T16:42:51.251Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-ahd-2005-14-the-addl-cit-s-k-range-himatnagar-s-k-dist-co-op-milk-producers-union-ltd-himatnagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-ahd-2008-14-hetu-construction-pvt-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:42:51.251Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2465-ahd-1998-14-shri-deepak-kumar-chimanlal-bahareji-the-a-c-i-t-patan</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4195-ahd-1996-14-the-dcit-a-s-r-5-ahmedabad-gurukrupa-founders-amp-enggs-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3700-ahd-2003-14-the-acit-circle-4-ahmedabad-m-s-mazda-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3701-ahd-2003-14-the-acit-circle-4-ahmedabad-m-s-mazda-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:42:51.251Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3071-ahd-2003-14-the-ito-valsad-m-s-amar-corporation-valsad</loc>
               <lastmod>2024-10-09T16:42:51.251Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3127-ahd-1996-14-the-acit-central-circle-3-baroda-deepak-petrochem-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-847-ahd-2008-14-metro-engineers-baroda-the-acit-circle-2-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1692-ahd-2008-14-shri-himmatbhai-babubhai-sorathia-surat-the-acit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1698-ahd-2008-14-shri-kapoorchand-harakhchand-jain-surat-the-acit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1200-ahd-2008-14-the-acit-circle-2-3-baroda-m-s-metro-engineers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1241-ahd-2008-14-shri-lalitkumar-bhurmalji-shah-surat-the-dy-cit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-791-ahd-2004-14-shri-vijay-s-hiremath-nani-daman-the-income-tax-officer-ward-4-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3324-ahd-2004-14-shri-jignesh-rajendra-shah-ahmedabad-the-income-tax-officer-ward-2-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2941-ahd-2004-14-the-ito-ward-7-3-ahmedabad-shri-ketan-nandlal-vora-prop-b-b-stock-inv-corpon-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-700-ahd-2004-14-smt-devkunver-p-jadeja-dist-panchmahal-the-acit-panchmahal-circle-godhara</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1160-ahd-2008-14-umang-acid-chem-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1171-ahd-2008-14-the-acit-vapi-circle-vapi-m-s-electro-metal-industries-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1491-ahd-2008-14-shalu-dyeing-amp-printing-mills-pvt-ltd-surat-the-acit-circle-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1349-ahd-2008-14-shri-chandubhai-mohabhai-patel-surat-the-acit-cent-circle-3-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1350-ahd-2008-14-shri-chandubhai-mohabhai-patel-surat-the-acit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1329-ahd-2008-14-m-s-nangalia-fabrics-pvt-ltd-surat-the-dy-cit-cent-circle-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1684-ahd-2008-14-shri-mukeshbhai-bhayabhai-patel-surat-the-income-tax-officer-ward-8-4-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1454-ahd-2008-14-shri-ashok-punamchand-doshi-ahmedabad-the-income-tax-officer-ward-14-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2156-ahd-2003-14-b-k-dist-co-op-milk-producers-union-ltd-palanpur-the-joint-cit-gnr-spl-range-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3674-ahd-2003-14-vimal-proteins-inds-junagadh-ltd-junagadh-the-acit-cent-cir-ii-junagadh</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2155-ahd-2003-14-b-k-dist-co-op-milk-producers-union-ltd-palanpur-the-joint-cit-gnr-spl-range-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1660-ahd-2004-14-circuit-system-india-p-ltd-gandhinagar-the-income-tax-officer-ward-3-gandhinagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1487-ahd-2004-14-the-ito-ward-9-2-ahmedabad-m-s-m-patel-amp-co-dist-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2067-ahd-2004-14-the-acit-mehsana-circle-mehsana-maruti-polyfil-pvt-ltd-tal-kalol</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1854-ahd-2004-14-the-ito-ward-10-2-ahmedabad-shri-lalitchandra-k-shah-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1131-ahd-2004-14-shri-kaushikkumar-n-bhavsar-surat-the-income-tax-officer-ward-3-3-petlad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1361-ahd-2004-14-shri-prem-kumar-rai-l-h-of-late-dhirendra-nath-rai-ahmedabad-the-income-tax-offficer-ward-7-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1852-ahd-2004-14-the-ito-ward-10-2-ahmedabad-shri-lalitchandra-k-shah-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-752-ahd-2004-14-parkar-securities-ltd-ahmedabad-the-income-tax-officer-osd-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-410-ahd-2008-14-dawoodi-bohra-masjid-kauka-dist-ahmedabad-the-director-of-income-tax-exemption-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3785-ahd-2007-14-smt-kailashben-dhirajlal-patel-surat-the-income-tax-officer-ward-9-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1183-ahd-2008-14-baroda-industrial-polymers-baroda-the-income-tax-officer-ward-2-3-baroda</loc>
               <lastmod>2024-10-09T16:42:51.251Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2918-ahd-2007-14-the-dcit-ahmedabad-circle-1-ahmedabad-associated-dyestuff-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1356-ahd-2008-14-shri-rohit-pravinchandra-panwala-surat-the-dy-cit-cent-circle-3-surat</loc>
               <lastmod>2024-10-09T16:42:51.251Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-karnal-sushil-kumar-gupta-429</loc>
               <lastmod>2025-09-18T06:59:00.396Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-central-ludhiana-liberty-enterprises-321-2008</loc>
               <lastmod>2025-09-18T06:59:00.396Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-p-n-sehgal-thru-shri-vikram-sehgal-commissioner-of-income-tax-607-2006</loc>
               <lastmod>2025-09-18T07:01:28.822Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-chief-commissioner-of-income-tax-andhra-pradesh-and-union-of-india-central-administrative-tribunal-and-m-venkateswara-rao-and-sri-eshwaraiah-and-smt-d-jagadamba-25021-25310-25311-25312-25313-25314</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/zink-products-co-p-ltd-the-commissioner-of-income-tax-6-1999</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/asstt-c-i-t-emtici-engg-ltd-3-2000</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shri-s-r-kailash-and-ravi-shanker-kailash-settlement-commission-it-wt-additional-bench-and-the-commissioner-of-income-tax-circle-2-1-hyderabad-and-the-deputy-commissioner-of-income-tax-circle-2-1-hyderabad-and-the-tax-recovery-officer-range-2-hyderabad-and-the-manager-icici-bank-habsiguda-hyderabad-14807-of-2004-18853-of-2007</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-baburajendra-prasad-the-assistant-commissioner-of-income-tax-central-circle-mannaniyya-complex-andamukkam-kollam-and-the-sub-postmaster-chathannoor-post-office-chathannoor-28172</loc>
               <lastmod>2025-12-25T07:50:21.753Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hynoup-food-oil-industries-ltd-assistant-commissioner-of-income-tax-7336-1998</loc>
               <lastmod>2025-12-25T08:10:32.582Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-409-ahd-2005-14-the-dcit-circle-7-ahmedabad-m-s-jayesh-budhlal-mehta-ahmedabad</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-ahd-2007-14-shri-swetal-r-patel-surat-the-acit-cent-circle-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3345-ahd-2004-14-m-s-jai-jalaram-filaments-pvt-ltd-surat-the-income-tax-officer-ward-1-3-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1177-ahd-2008-14-jai-kuber-majoor-bandhkam-sahkari-mandli-ltd-baroda-the-addl-cit-range-5-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1666-ahd-2008-14-the-ito-ward-4-2-baroda-m-s-purif-air-pvt-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-ahd-2004-14-the-ito-ward-3-smt-veenaben-k-devlani</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1751-ahd-2004-14-the-dy-cit-baroda-circle-1-baroda-alembic-ltd-baroda</loc>
               <lastmod>2024-10-09T16:42:51.250Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1781-ahd-1999-14-the-acit-central-circle-1-baroda-m-s-panchmahal-cement-co-ltd-baroda</loc>
               <lastmod>2024-10-09T16:42:51.251Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2363-ahd-2002-14-the-acit-circle-8-ahmedabad-m-s-steelco-gujarat-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-ahd-2004-14-gujarat-industries-power-company-ltd-dist-baroda-the-acit-osd-circle-1-dist-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2567-ahd-2004-14-the-ito-ward-5-3-baroda-m-s-h-k-enterprises-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2646-ahd-2006-14-the-dcit-circle-4-ahmedabad-marck-parenterals-i-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-ahd-2005-14-shri-jagdishchandra-g-khokhar-ahmedabad-the-income-tax-officer-ward-14-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1408-ahd-2008-14-the-ito-ward-5-1-baroda-m-s-harikrishna-developers-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3036-ahd-2002-14-the-ito-ward-8-4-ahmedabad-m-s-yash-estate-amp-development-p-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3072-ahd-2003-14-the-ito-valsad-m-s-amar-corporation-valsad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-848-ahd-2008-14-metro-engineers-baroda-the-acit-circle-2-3-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1492-ahd-2008-14-shalu-dyeing-amp-printing-mills-pvt-ltd-surat-the-acit-circle-4-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2028-ahd-2004-14-meghmani-industries-limited-ahmedabad-the-income-tax-officer-ward-4-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2488-ahd-2004-14-the-ito-ward-7-2-ahmedabad-m-s-aegis-infosys-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-846-ahd-2008-14-metro-engineers-baroda-the-acit-circle-2-3-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3969-ahd-2007-14-shri-valjibhai-keshavbhai-gajera-surat-the-income-tax-officer-ward-8-4-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1455-ahd-2008-14-shri-anilkumar-lavjibhai-chaudhari-ahmedabad-the-income-tax-officer-ward-14-4-ahmedabad</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1695-ahd-2008-14-shri-kapoorchand-harakhchand-jain-surat-the-acit-cent-circle-3-surat</loc>
               <lastmod>2024-10-09T16:42:51.251Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1348-ahd-2008-14-shri-chandubhai-mohabhai-patel-surat-the-acit-cent-circle-3-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1693-ahd-2008-14-shri-himmatbhai-babubhai-sorathia-surat-the-acit-cent-circle-3-surat</loc>
               <lastmod>2024-10-09T16:42:51.251Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1485-ahd-2008-14-the-ito-ward-8-4-ahmedabad-vaikunth-finvest-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:42:51.251Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1199-ahd-2008-14-the-acit-circle-2-3-baroda-m-s-metro-engineers-baroda</loc>
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           <url>
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               <lastmod>2025-12-25T08:10:32.266Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/shreeji-shroff-commissioner-of-income-tax-ii-10085-1999</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1397-ahd-2004-14-the-ito-ward-10-4-ahmedabad-m-s-suresh-zaveri-exports-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3698-ahd-2003-14-the-acit-circle-4-ahmedabad-m-s-mazda-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4525-ahd-2003-14-shri-rakesh-agarwal-baroda-the-jt-cit-asst-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1705-ahd-2008-14-shri-shivratan-gopaldas-bhattar-surat-the-acit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-145-ahd-2004-14-shri-anand-p-shah-huf-ahmedabad-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1245-ahd-2004-14-b-nanji-finance-ltd-ahmedabad-the-acit-ahmedabad-circle-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1699-ahd-2008-14-shri-kapoorchand-harakhchand-jain-surat-the-acit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-385-ahd-2008-14-dawoodi-bohra-dargah-and-masjid-dist-ahmedabad-the-director-of-income-tax-exemption-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1242-ahd-2008-14-shri-lalitkumar-bhurmalji-shah-surat-the-dy-cit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1690-ahd-2008-14-shri-himmatbhai-babubhai-sorathia-surat-the-acit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1687-ahd-2008-14-shri-himmatbhai-babubhai-sorathia-surat-the-acit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1346-ahd-2008-14-shri-chandubhai-mohabhai-patel-surat-the-acit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1688-ahd-2008-14-shri-himmatbhai-babubhai-sorathia-surat-the-acit-cent-circle-3-surat</loc>
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               <lastmod>2025-09-18T07:00:55.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-laxmi-prasad-the-commissioner-of-income-tax-muzaffarpur-03-1999</loc>
               <lastmod>2025-09-18T07:00:55.356Z</lastmod>
           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/the-chief-commissioner-of-income-tax-andhra-pradesh-and-union-of-india-rep-by-its-secretary-central-board-of-direct-taxes-central-administrative-tribunal-hyderabad-bench-and-m-venkateswara-rao-and-sri-eshwaraiah-and-smt-d-jagadamba-25021-25310-25311-25312-25313-25314</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/the-chief-commissioner-of-income-tax-andhra-pradesh-and-union-of-india-rep-by-its-secretary-central-board-of-direct-taxes-central-administrative-tribunal-and-m-venkateswara-rao-and-sri-eshwaraiah-and-smt-d-jagadamba-25021-25310-25311-25312-25313-25314</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-karnal-kamini-jain-430</loc>
               <lastmod>2025-09-18T06:59:00.396Z</lastmod>
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               <lastmod>2025-12-25T08:10:32.490Z</lastmod>
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               <lastmod>2025-12-25T08:10:32.517Z</lastmod>
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               <lastmod>2025-12-25T07:50:21.709Z</lastmod>
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               <lastmod>2025-12-25T08:10:32.645Z</lastmod>
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               <lastmod>2025-12-25T08:10:32.462Z</lastmod>
           </url>
         
   </urlset>
 