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               <loc>https://counselvise.com/direct-tax/judgements/ita-799-bang-2009-14-c-nagabhushan-reddy-bangalore-cit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1737-mum-2007-14-m-s-vaibhav-gems-mumbai-ito-16-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1594-ahd-2005-14-gujarat-insecticides-ltd-ankleshwar-the-acit-bharuch-circle-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1126-hyd-2007-14-m-s-matrix-vet-pharma-p-ltd-presently-know-as-cargil-matrix-feeds-pvt-ltd-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3852-del-2007-14-gross-holdings-pvt-ltd-ito-ward-12-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2292-del-2009-14-ito-new-delhi-m-s-eclear-leasing-amp-finance-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-395-del-2004-14-bharti-cellular-ltd-dcit-circle-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1522-mum-2008-14-dy-cit-3-2-mumbai-the-patodia-stntex-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2978-mum-2008-14-the-ito-7-1-4-mumbai-m-s-prarthana-impex-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6730-mum-2008-14-chhaparia-exports-mumbai-joint-c-i-t-range-20-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-232-viz-2009-14-agricultural-market-committee-tanuku-ito-tanuku</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-251-ind-2001-14-m-s-maral-overseas-ltd-the-jcit-s-r-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5686-mum-2004-14-m-s-shivsagar-veg-restaurant-mumbai-addl-cit-24-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-634-bang-2008-14-acit-bangalore-m-s-deepak-cables-i-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-624-ind-2007-14-the-acit-1-1-m-s-madhya-pradesh-rajya-pathya-pustak-nigam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1016-mum-2008-14-the-dcit-rg-4-1-mumbai-m-s-express-poluplasts-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7256-mum-2007-14-the-dcit-cir-18-1-mumbai-m-s-creative-garments-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-592-mum-2007-14-m-s-celebrities-management-p-ltd-mumbai-acit-8-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-566-del-2007-14-veenu-kapoor-prop-shirdi-exports-dcit-circle-26-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-206-del-2005-14-veenu-kapoor-dcit-circle-26-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-760-del-2009-14-m-s-gullu-exports-p-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5003-del-2007-14-bharti-hexacom-ltd-dcit-circle-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-91-hyd-2007-14-maruti-organics-limited-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-633-hyd-2009-14-hyderabad-cleft-society-hyderabad-dit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-359-hyd-2009-14-dcit-hyderabad-m-s-divi-apos-s-laboratories-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-120-bang-2009-14-m-s-srinivas-agencies-ranebennur-ito-haveri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-696-bang-2009-14-dcit-bangalore-m-s-dell-international-services-india-pvt-ltd-bangarpet</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-574-bang-2009-14-ito-hubli-sri-suresh-s-gaikwad-hubli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-573-bang-2009-14-ito-hubli-sri-suresh-s-gaikwad-hubli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-570-bang-2009-14-karnataka-gandhi-smaraka-nidhi-regd-bangalore-dit-exemptions-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-640-bang-2009-14-meenakshi-amma-endowment-trust-bangalore-dit-exemption-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-338-viz-2009-14-m-s-agricultural-market-committee-sampara-nadakuduru-the-ito-ward-1-kakinada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sri-devaraj-moorjani-the-deputy-commissioner-of-income-tax-hyderabad-and-another-50-and-51-of-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/jai-bharat-gum-chemicals-ltd-siwani-mandi-district-bhiwani-addl-commissioner-of-income-tax-bhiwani-range-bhiwani-629-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1667-ahd-2009-14-shri-patel-shantabhai-prabhudas-nadiad-the-income-tax-officer-ward-1-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-621-ahd-2008-14-shri-ikbalhusein-ibrahimbhai-kureshi-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1423-ahd-2009-14-shri-anilkumar-manilal-shah-ahmedabad-the-income-tax-officer-ward-14-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3446-ahd-2007-14-shri-hitesh-l-vaghela-baroda-the-acit-circle-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1546-ahd-2007-14-saiyed-paper-mills-ltd-vapi-the-acit-vapi-circle-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1075-del-2009-14-dcit-new-delhi-bhushan-steel-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-147-ind-2009-14-the-ito-2-2-m-s-balkishan-bansal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2709-del-2007-14-ito-ward-4-2-rashmi-chawla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1497-ahd-2009-14-the-ito-bhavnagar-m-s-surya-cattlefeed-industries-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-812-bang-2009-14-ashwin-kumar-bangalore-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-354-ind-2001-14-the-jcit-m-s-prestige-foods</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-867-ind-1998-14-the-jcit-s-r-1-indore-m-s-prestige-foods-ltd</loc>
               <lastmod>2025-04-21T21:36:41.910Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-252-ind-2001-14-m-s-maral-overseas-ltd-the-jcit-s-r-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-770-coch-2008-14-ito-trivandrum-shri-c-s-ashok-kumar-trivandrum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-983-coch-2008-14-benedictine-sisters-institute-kollam-cit-trivandrum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-517-viz-2007-14-the-ito-ward-5-2-visakhapatnam-sri-surakasi-rambabu-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2164-ahd-2006-14-the-acit-circle-4-ahmedabad-gujarat-mineral-development-corporation-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-269-ahd-2006-14-the-acit-circle-5-ahmedabad-neptune-textile-mills-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-477-ahd-2007-14-the-dcit-central-circle-2-2-ahmedabad-ornet-intermediates-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1206-ahd-2003-14-shri-mukesh-g-bhojwani-ahmedabad-the-ito-ward-6-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3145-ahd-2003-14-the-acit-cir-8-ahmedabad-torrent-pharmaceuticals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/v-sinilal-proprietor-m-s-ross-industries-and-m-k-vijayarajan-and-omana-v-rajan-union-of-india-represented-by-its-secretary-ministry-of-law-and-justice-and-debt-recovery-tribunal-kerala-and-lakshadweep-represented-by-its-registrar-and-the-south-indian-bank-ltd-pathanamthitta-branch-and-renjan-m-and-sudhamani-sudha-renjan-14051</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-485-ind-2009-14-m-s-dawoodi-bohra-jamat-ratlam-the-cit-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-317-ind-2008-14-the-acit-5-1-the-krishi-upaj-mandi-samiti</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-388-ind-2007-14-the-acit-3-1-m-s-prestige-food-marketing-india-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1035-bang-2008-14-m-s-wipro-ge-medical-system-pvt-ltd-bangalore-dcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-691-bang-2008-14-acit-bangalore-m-s-deepak-cables-i-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-777-coch-2008-14-ito-trivandrum-shri-subash-k-trivandrum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2187-mum-2005-14-m-s-aofina-catalyst-i-ltd-the-ito-osd-rg-6-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5675-mum-2008-14-preeti-mehta-mumbai-ito-wd-1-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1352-hyd-2008-14-voluntary-action-net-work-anantapur-acit-anantapur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1279-hyd-2003-14-tobacco-diversification-investments-ltd-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-347-hyd-2009-14-acit-hyderabad-m-s-janakirama-enterprises-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-887-hyd-2005-14-acit-hyderabad-hi-tech-theatre-70mm-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-967-bang-2009-14-sri-manjunatheshwara-medical-and-charitable-trust-bangalore-dit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-665-bang-2009-14-m-s-shushruta-educational-trust-bangalore-dit-exemptions-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-666-bang-2009-14-m-s-shushruta-educational-trust-bangalore-dit-exemptions-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-517-hyd-2008-14-m-s-m-a-raheam-quraishi-amp-sons-kothagudem-ito-kothagudem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2714-del-2009-14-acit-new-delhi-m-s-magsons-exports-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-275-hyd-2006-14-uttamchand-jain-hyderabad-dcit-hyderabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1730-hyd-2008-14-m-s-siva-ram-hospitals-karimnagar-ito-karimnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1309-hyd-2008-14-m-s-siva-ram-hospitals-karimnagar-acit-karimnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-622-bang-2009-14-ito-kolar-sri-a-gopala-reddy-malur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-147-bang-2009-14-dr-anwar-basith-bangalore-dcit-bangalore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-757-bang-2009-14-smt-kannan-nachal-bangalore-cit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-145-bang-2009-14-dr-anwar-basith-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-664-bang-2009-14-ito-bangalore-smt-jyothi-k-mehta-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-529-bang-2009-14-faran-educationa-trust-bangalore-dit-exemptions-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-660-bang-2009-14-institute-of-engineering-and-technology-bangalore-dit-exemptions-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-136-bang-2009-14-m-s-anriya-project-management-services-pvt-ltd-bangalore-acit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-575-bang-2009-14-ito-hubli-sri-suresh-s-gaikwad-hubli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-353-bang-2009-14-shri-budden-sab-shimoga-ito-shimoga</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-644-bang-2009-14-surajmal-luhariwala-charity-trust-bangalore-dit-exemption-bangalore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3293-ahd-2004-14-satyam-dairy-limited-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3692-ahd-2004-14-shri-kirankumar-g-vohra-bilimora-the-income-tax-officer-ward-2-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2381-ahd-2002-14-the-acit-circle-4-ahmedabad-m-s-meghmalhar-finstock-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3547-ahd-2008-14-the-dcitbharuch-circle-bharuch-m-s-jhagadia-copper-ltd-dist-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1955-ahd-2001-14-the-dycit-baroda-circle-1-baroda-m-s-camphor-amp-allied-prod-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-390-ahd-2007-14-unident-brushes-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1931-ahd-2002-14-the-ito-ward-2-4-ahmedabad-shri-govindram-l-kabra-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1924-ahd-2002-14-the-acit-circle-4-ahmedabad-m-s-megh-malhar-finstock-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2923-del-2009-14-m-s-sunstar-overseas-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-695-del-2009-14-mr-s-p-s-ahluwalia-gurgaon-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-693-del-2009-14-mr-s-p-s-ahluwalia-gurgaon-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-445-viz-2006-14-the-acit-circle-3-1-visakhapatnam-m-s-devi-sea-foods-ltd-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-443-viz-2006-14-the-acit-circle-3-1-visakhapatnam-m-s-devi-sea-foods-ltd-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-446-viz-2006-14-the-acit-circle-3-1-visakhapatnam-m-s-devi-sea-foods-ltd-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-30-viz-2009-14-boddu-maheswara-rao-visakhapatnam-ito-anakapalle</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-482-viz-2006-14-sri-t-ramachandra-prabhu-guntur-the-acit-circle-2-1-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-340-viz-2009-14-m-s-agricultural-market-committee-anaparthy-anaparthy-the-ito-ward-1-kakinada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-334-viz-2009-14-m-s-agricultural-market-committee-jaggampeta-the-ito-ward-1-kakinada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-487-viz-2008-14-m-s-gelam-kondala-rao-rajahmundry-the-ito-ward-4-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-i-shri-a-k-sachdeva-251</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-varren-financial-services-ltd-569</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/azhimala-beach-resorts-pvt-ltd-the-commissioner-of-income-tax-trivandrum-95-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mrs-nishi-jehangir-w-o-n-jehangir-the-income-tax-officer-ward-4-aluva-and-the-commissioner-of-income-tax-appeals-ii-san-juan-towers-cochin-18-33406</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-deputy-commissioner-of-income-tax-special-range-u2013-1-aayakar-bhavan-3rd-floor-daba-gardens-visakhapatnam-m-s-meghraj-moolchand-sons-and-the-state-of-andhra-pradesh-rep-by-the-public-prosecutor-high-court-of-a-p-hyderabad-1095-2002</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-282-ahd-2004-14-the-ito-ward-2-3-baroda-m-s-jay-murlidhar-developers-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2326-ahd-2005-14-the-acit-circle-8-ahmedabad-the-ahmedabad-electricity-company-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2803-ahd-2006-14-umedica-laboratories-pvt-ltd-vapi-the-acit-circle1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-273-ahd-2005-14-the-ito-ward-5-2-baroda-m-s-all-india-roadlines-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2805-ahd-2004-14-the-acit-circle-6-surat-m-s-laser-mark-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-525-ahd-2008-14-ashish-builders-baroda-the-income-tax-officer-ward-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2414-ahd-2004-14-joint-venture-of-mcl-amp-mmcl-aop-baroda-the-acitcircle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1594-ahd-2007-14-the-dcit-circle-4-ahmedabad-milton-laminates-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-974-ahd-2009-14-public-library-trust-gandevi-the-commissioner-of-income-tax-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1040-ahd-2008-14-deepak-petrochem-ltd-baroda-the-addl-cit-asstt-spl-range-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2802-ahd-2006-14-m-s-amoli-organics-pvt-ltd-vapi-the-acit-vapi-circle-vapi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-787-ahd-2006-14-shri-ikbalhusein-ibrahimbhai-kureshi-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2891-ahd-2006-14-softtouch-fabrics-pvt-ltd-surat-the-income-tax-officer-ward-6-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4205-ahd-2003-14-shri-gangasingh-sohansingh-rajpurohit-nadiad-the-d-c-i-t-circle-nadiad-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2567-ahd-2009-14-the-acit-osd-range-4-ahmedabad-m-s-mamta-machinery-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/harisons-overseas-commissioner-of-income-tax-karnal-628-630-of-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dr-harbhajan-singh-the-income-tax-officer-u2018a-u2019-ward-phagwara-and-another-10808</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-807-del-2009-14-m-s-bhushan-steels-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.224Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-del-2009-14-acit-new-delhi-shri-basant-kumar-taneja-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.224Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4472-del-2007-14-ideal-carpets-ltd-dcit-circle-11-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-510-del-2007-14-dcit-circle-14-1-purolator-india-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3316-del-2009-14-dcit-new-delhi-m-s-bharat-gears-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3523-ahd-2003-14-m-s-anand-builders-the-income-tax-officer</loc>
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