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               <loc>https://counselvise.com/direct-tax/judgements/ita-118-ind-2009-14-m-s-har-bhajan-anand-huf-the-d-c-i-t-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-129-ind-2009-14-shri-darpan-anand-the-a-c-i-t-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-251-ind-2005-14-shri-vishnu-prasad-goyal-the-dcit-5-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-250-ind-2005-14-shri-vishnu-prasad-goyal-the-dcit-5-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-252-ind-2005-14-shri-vishnu-prasad-goyal-the-dcit-5-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-857-hyd-2009-14-venugopal-mundada-indl-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-883-hyd-2009-14-smt-santosh-devi-mundada-indl-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-867-hyd-2009-14-smt-sunitha-mundada-indl-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-894-hyd-2009-14-acit-hyderabad-sri-venugopal-mundada-warangal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-912-hyd-2008-14-acit-hyderabad-avanthi-feeds-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9-hyd-2009-14-shantilal-dharmchand-huf-tirupathi-dcit-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-860-hyd-2009-14-purushotham-mundada-indl-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-909-hyd-2009-14-smt-santosh-devi-mundada-indl-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-897-hyd-2009-14-acit-hyderabad-m-s-satyanarayana-venugopal-warangal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-884-hyd-2009-14-smt-sunitha-mundada-indl-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-470-ind-2009-14-m-s-jai-laxmi-narayan-education-amp-social-welfare-society-bhopal-the-cit-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1722-hyd-2008-14-state-bank-of-india-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-499-hyd-2007-14-dcit-khammam-sri-popuri-ankineedu-khammam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-523-hyd-2006-14-ito-karimnagar-m-s-kala-kendra-karimnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-84-hyd-2009-14-state-bank-of-hyderabad-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-715-hyd-2009-14-sri-kandula-obul-reddy-charities-kadapa-acit-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3163-mum-2008-14-a-siddharth-mumbai-the-addl-cit-rg-11-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4491-mum-2008-14-m-s-lkp-securities-ltd-mumbai-the-acit-4-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1301-mum-2009-14-ito-wd-23-2-3-mumbai-gokuldas-o-chandan-huf-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1005-mum-2006-14-m-s-voltas-international-ltd-mumbai-acit-rg-7-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4471-mum-2008-14-k-patel-dye-chem-inds-p-ltd-mumbai-ito-9-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1063-mum-2009-14-narangs-hotels-amp-resorts-p-ltd-narangs-international-hotels-p-ltd-mumbai-d-c-cen-cir-36-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5617-mum-2007-14-m-s-heena-synthetics-pvt-ltd-mumbai-d-c-i-t-5-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4295-mum-2008-14-bhogilal-leherchand-and-sons-mumbai-ito-12-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5225-mum-2008-14-sagir-mehmoodmiya-dond-thane-dcit-cen-cir-2-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-55-pan-2009-14-mormugao-port-trust-vasco-cit-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-202-del-2009-14-foundation-of-ophthalmic-amp-optometry-research-education-centre-new-delhi-dit-e-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1021-mum-2008-14-m-s-metmin-investment-amp-trading-p-ltd-mumbai-ito-3-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-718-ahd-2005-14-the-ito-ward-4-1-ahmedabad-gujarat-telephone-cables-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-448-del-2009-14-acit-panipat-m-s-lala-harbhagwan-dass-memorial-amp-dr-prem-hospital-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3102-ahd-2004-14-shri-balmukunddas-ranchhoddas-jariwala-huf-surat-the-income-tax-officer-ward-3-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-88-mum-2009-14-ito-24-3-3-mumbai-dinesh-a-patel-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3478-mum-2007-14-the-dcit-cir-3-1-mumbai-m-s-eurotex-industries-amp-exports-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-465-mum-2009-14-olympus-elevators-p-ltd-mumbai-jcit-rg-15-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6927-mum-2008-14-dev-ashish-polymers-p-ltd-muumbai-ito-wd-2-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6179-mum-2008-14-devaki-multifilms-pvt-ltd-mumbai-ito-10-3-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5548-mum-2008-14-dcit-9-2-mumbai-international-clothing-industries-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1652-del-2008-14-bajaj-hindustan-ltd-ito-tds-amp-sur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1170-del-2009-14-acit-new-delhi-m-s-kalgidhar-nursery-school-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2447-del-2008-14-liberty-india-new-delhi-acit-circle</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-684-del-2008-14-acit-circle-37-1-escorts-hospital-and-research-centre-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3927-del-2009-14-acit-new-delhi-m-s-clients-forgings-p-ltd-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3323-del-2006-14-dcit-circle-5-1-kamino-international-logistics-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-511-ind-2009-14-shri-satish-kumar-kharbanda-vidisha-the-ito-vidisha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3830-del-2008-14-ito-faridabad-sh-mehar-chand-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1868-del-2005-14-pioneer-overseas-corporation-adit-circle-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2013-ahd-2004-14-the-ito-ward-14-1-ahmedabad-sheetal-agarwal-l-h-of-late-omprakash-agarwal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2730-del-2009-14-nirmal-kumar-jain-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1102-ahd-2007-14-the-dcit-osd-range-1-ahmedabad-m-s-claris-lifesciences-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2502-ahd-2009-14-shia-dawoodi-bohra-jamat-dessa-deesa-the-director-of-income-tax-exemption-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2504-ahd-2009-14-the-dcit-central-circle-2-2-ahmedabad-m-s-synthopharm-chemicals-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2402-del-2008-14-royal-exports-new-delhi-acit-central-circle-16-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-585-bang-2009-14-smt-p-a-vedavathi-bangalore-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-621-bang-2009-14-ito-kolar-shri-varkey-validath-rosamma-madikeri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2782-ahd-2009-14-the-ito-ward-15-2-mehsana-shri-akshay-thakorebhai-panchal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-579-ahd-2006-14-avichal-press-pvt-ltd-anand-the-acit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-465-viz-2009-14-the-dcit-circle-1-1-guntur-m-s-agricultural-market-committee-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-612-viz-2008-14-the-ito-ward-1-narasaraopeta-m-s-subbaraya-amp-narayana-college-committee-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-615-viz-2008-14-the-ito-ward-1-narasaraopeta-m-s-subbaraya-amp-narayana-college-committee-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-613-viz-2008-14-the-ito-ward-1-narasaraopeta-m-s-subbaraya-amp-narayana-college-committee-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-610-viz-2008-14-the-ito-ward-1-narasaraopeta-m-s-subbaraya-amp-narayana-college-committee-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-513-viz-2006-14-m-s-gupta-enterprises-eluru-the-acit-circle-1-eluru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-129-viz-2005-14-the-ito-ward-1-anakapalle-sri-j-ganesh-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-395-viz-2006-14-the-ito-ward-1-anakapalle-smt-jagarapu-lalitha-kumari-narsipatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-263-viz-2009-14-sri-ito-ward-1-vizianagaram-the-agricultural-market-committee-kurupam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-262-viz-2009-14-sri-ito-ward-1-vizianagaram-the-agricultural-market-committee-kurupam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-469-viz-2009-14-the-dcit-circle-1-1-guntur-m-s-agricultural-market-committee-duggirala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-468-viz-2009-14-the-dcit-circle-1-1-guntur-m-s-agricultural-market-committee-repalle</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-61-viz-2005-14-smt-thohida-sultana-vijayawada-the-ito-ward-2-1-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-194-viz-2006-14-m-s-sri-seetharama-constructions-srikakulam-the-dcit-central-circle-1-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-130-viz-2005-14-the-ito-ward-5-1-visakhapatnam-sri-t-ch-appa-rao-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5166-mum-2008-14-ito-14-1-4-mumbai-shakti-gems-amp-jwellery-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-991-hyd-2009-14-m-s-mahalakshmi-real-estates-hyderabad-ito-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-461-hyd-2006-14-k-ramakrishna-contractors-pvt-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2693-del-2009-14-rezangla-trust-rewari-cit-rohtak</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2685-del-2007-14-om-prakash-bhargava-cit-haldwani</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4125-del-2009-14-ito-sonepat-shri-pawan-kumar-meham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2460-del-2006-14-acit-circle-3-1-new-delhi-citi-financial-consumer-fin-i-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1717-del-2009-14-m-s-v-k-aggarwal-amp-co-dehradun-acit-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-chandigarh-punjab-energy-development-agency-588</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1581-del-2008-14-acit-gurgaon-circle-kampsax-india-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-238-del-2009-14-acit-new-delhi-m-s-sun-investment-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1348-del-2004-14-s-r-j-securities-ltd-ito-ward-9-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3593-del-2009-14-spry-hospitality-pvt-ltd-gurgaon-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/p-b-abdul-basheer-pee-yes-industries-agricultural-income-tax-commercial-tax-officer-alathur-and-tahsildar-revenue-recovery-taluk-office-alathur-2685</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/radha-picture-palace-represented-by-partner-p-k-muralikrishnan-dy-commissioner-of-income-tax-circle-i-division-i-calicut-and-the-commissioner-of-income-tax-calicut-39-2003</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1611-ahd-2009-14-m-s-jolly-polymers-mumbai-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2681-ahd-2009-14-the-acit-cc-1-baroda-shri-ramesh-d-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4154-ahd-2008-14-shri-kiritkumar-r-mehta-sabarkantha-the-dy-cit-s-k-circle-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1040-ahd-2006-14-tyco-valves-amp-controls-india-pvt-ltd-baroda-the-acit-baroda-cir-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mukesh-malhotra-and-rakesh-malhotra-and-jai-dev-malhotra-commissioner-of-income-tax-3-4-5-6-7-10-of-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ranbaxy-laboratories-limited-union-of-india-and-others-13940-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-545-ahd-2009-14-bhagya-harsh-trush-vapi-the-cit-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-980-ahd-2006-14-smt-nayna-d-shah-prop-ram-doot-enterprise-ahmedabad-the-acit-ahmedabad-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1304-ahd-2005-14-the-acit-ahmedabad-circle-1-ahmedabad-arvind-fashion-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1237-del-2009-14-dhruv-rathi-new-delhi-the-dy-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2741-del-2006-14-block-development-oficer-ito-tds-m-apos-nagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2416-del-2008-14-ito-ward-1-3-pawan-arya</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-288-ahd-2007-14-the-acit-circle-5-ahmedabad-rang-bandhej-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-297-ahd-2007-14-the-jt-cit-navsari-range-navsari-m-s-peass-industrial-engineers-ltd-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-305-ahd-2007-14-shri-hiteshkumar-ramanlal-desai-dist-valsad-the-income-tax-officer-ward-1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-306-ahd-2007-14-shri-narendra-ramanlal-desai-dist-valsad-the-income-tax-officer-ward-1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1457-ahd-2009-14-gala-packaging-industries-nani-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3430-ahd-2008-14-the-ito-ward-9-3-surat-shri-mukeshkumar-p-shah-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2394-mum-2008-14-the-dy-cit-14-2-mumbai-m-s-bee-pee-textiles-mumbai</loc>
               <lastmod>2025-04-20T21:29:35.643Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2179-ahd-2006-14-shri-rajendra-amin-baroda-the-acit-circle-6-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2824-ahd-2009-14-swarnaben-m-khanna-surat-the-dy-cit-cent-circle-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2859-ahd-2009-14-madanlal-m-khanna-surat-the-dy-cit-cent-circle-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2884-ahd-2009-14-kaushal-m-khanna-surat-the-dy-cit-cent-circle-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2841-ahd-2009-14-sangeetaben-m-khanna-surat-the-dy-cit-cent-circle-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2878-ahd-2009-14-kaushal-m-khanna-surat-the-dy-cit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2845-ahd-2009-14-sangeetaben-m-khanna-surat-the-dy-cit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1458-ahd-2009-14-gala-poly-plast-nani-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1534-ahd-2006-14-m-s-khazana-zewellers-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2804-del-2007-14-leather-tech-acit-circle-22-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-439-del-2009-14-charu-merchandising-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1576-del-2008-14-ito-ward-2-kusum-gilani</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2666-ahd-2009-14-the-gandevi-peoplpes-co-op-bamk-ltd-navsari-the-income-tax-officer-ward-1-1-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2663-ahd-2009-14-the-gandevi-peoplpes-co-op-bamk-ltd-navsari-the-income-tax-officer-ward-1-1-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2670-ahd-2009-14-the-gandevi-peoplpes-co-op-bank-ltd-navsari-the-income-tax-officer-ward-1-1-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2685-ahd-2009-14-the-acit-cc-1-baroda-shri-ramesh-d-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2101-ahd-2009-14-the-acit-central-circle-4-surat-spectrum-dyes-amp-chemicals-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2098-ahd-2009-14-the-acit-central-circle-4-surat-pioneer-syntex-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2106-ahd-2009-14-the-acit-central-circle-4-surat-kamdar-fab-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-571-bang-2008-14-smt-d-chitrakala-coimbatore-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3196-del-2009-14-ito-new-delhi-sh-raninder-singh-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1939-del-2009-14-dcit-new-delhi-m-s-omega-components-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1432-del-2009-14-dcit-new-delhi-m-s-global-vantedge-p-ltd-haryana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2337-del-2009-14-ddit-e-new-delhi-sports-authority-of-india-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2688-del-2009-14-shallender-kumar-garg-panipat-ito-panipat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-718-del-2007-14-malhotra-jewellers-ito-ward-29-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1876-del-2008-14-vikas-kalra-dcit-circle-24-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3766-del-2009-14-acit-new-delhi-m-s-h-p-bhardwaj-amp-sons-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3768-del-2009-14-dcit-new-delhi-m-s-swarovski-india-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-69-ctk-2009-14-sarbeswar-ghosh-cuttack-ito-cuttack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-137-ctk-2009-14-kumari-sulaxmi-das-bhubaneswar-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-122-ctk-2007-14-orissa-missionary-moment-cit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-68-ctk-2009-14-sarbeswar-ghosh-cuttack-ito-cuttack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-169-ctk-2009-14-smt-chitra-nanda-bhubaneswar-ito-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-77-ctk-2009-14-acit-bhubaneswar-m-s-b-amp-a-multiwall-packaging-ltd-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-266-ctk-2007-14-lopamudra-mohaptra-bhubaneswar-ito-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-403-ctk-2003-14-sun-granite-exports-ltd-bhubaneswar-acit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4374-del-2006-14-ultimate-fashion-market-ltd-ito-ward-18-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1585-ahd-2009-14-shri-jayvadan-ramniklal-kapadia-surat-the-dy-cit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2712-ahd-2009-14-the-acit-cc1-3-ahmedabad-shri-ramesh-s-kasat-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2790-ahd-2009-14-the-ito-ward-15-2-mehsana-shri-akshay-thakorebhai-panchal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1782-ahd-2005-14-osian-lpg-bottling-ltd-anand-the-jt-cit-asstt-spl-range-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-427-ahd-2009-14-subhalachal-print-amp-pack-ahmedabad-the-dy-cit-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2014-ahd-2004-14-the-ito-ward-14-1-ahmedabad-sheetal-agarwal-l-h-of-late-omprakash-agarwal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2252-ahd-2002-14-the-acit-circle-5-ahmedabad-m-s-riddhi-siddhi-starch-amp-chemicals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-86-ctk-2009-14-m-s-nk-parida-amp-partner-cuttack-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-99-ctk-2009-14-m-s-sunflower-nursing-home-bhubaneswar-ito-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-111-ctk-2009-14-acit-bhubaneswar-shri-nabakishore-nayak-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-854-coch-2008-14-m-s-rajewari-glasswares-cochin-dcit-ernakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4100-mum-2008-14-the-hindustan-essential-oil-co-mumbai-m-s-addl-cit-rg-14-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3953-mum-2008-14-the-dcit-14-2-mumbai-m-s-hindustan-essential-oil-co-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4433-mum-2007-14-m-s-glenmark-pharmaceuticals-ltd-mumbai-the-dcit-cen-cir-33-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-106-ind-2007-14-shri-pashupati-nath-mandir-prabandh-samiti-the-cit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-896-hyd-2009-14-acit-hyderabad-sri-venugopal-mundada-warangal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-193-hyd-2009-14-m-s-aga-publications-ltd-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1723-hyd-2008-14-state-bank-of-india-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-960-hyd-2009-14-acit-hyderabad-m-s-meera-amp-ceiko-pumps-p-limited-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-62-hyd-2007-14-m-s-ocean-park-multi-tech-ltd-secunderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-524-hyd-2006-14-ito-karimnagar-m-s-kala-kendra-karimnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-713-hyd-2009-14-sri-kandula-obul-reddy-charities-kadapa-acit-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1035-hyd-2009-14-s-v-s-trust-hyderabad-dit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1508-hyd-2008-14-sri-sathya-sai-salya-chikitsalayam-medakasira-cit-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-900-hyd-2009-14-purushotham-mundada-huf-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-868-hyd-2009-14-smt-sunitha-mundada-indl-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-473-ind-2009-14-shri-rampratap-mittal-burhanpur-the-income-tax-officer-burhanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-201-hyd-2006-14-adit-hyderabad-hyderabad-public-school-society-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-990-hyd-2007-14-acit-khammam-m-s-mecwell-constructions-khammam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-880-hyd-2009-14-m-s-s-one-technologies-pvt-ltd-hyderabad-ito-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-950-mum-2009-14-dr-mario-d-souza-mumbai-acit-11-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2557-mum-2008-14-m-s-lumis-biotech-ltd-mumbai-the-ito-rg-6-3-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2265-mum-2009-14-jayaben-visanji-maru-foundation-mumbai-ito-e-hq-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4482-mum-2008-14-adroit-industries-india-ltd-mumbai-m-s-dcit-cir-5-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-643-lkw-2009-14-mohd-zubair-lucknow-i-t-o-ii-2-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-52-pan-2008-14-major-v-suresh-belgaum-ito-ward-1-1-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-141-pan-2008-14-acit-circle-1-1-panaji-mukesh-kumar-gupta-goa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-26-pan-2009-14-ito-ward-1-2-belgaum-m-s-maruti-footwear-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-35-pan-2009-14-acit-panaji-shri-k-abdulla-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-43-pan-2009-14-goa-carbon-ltd-panaji-acit-circle-1-1-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-137-mum-2007-14-m-s-jindal-drugs-ltd-mumbai-acit-rg-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3005-mum-2006-14-m-s-v-s-apte-amp-son-mumbai-acit-cir-18-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3610-del-2009-14-ito-new-delhi-m-s-green-valley-plywood-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3447-del-2008-14-acit-faridabad-m-s-o-k-auto-engg-works-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3293-del-2009-14-dr-neeraj-kamboj-meerut-acit-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6967-mum-2008-14-ito-6-2-1-mumbai-connecturf-india-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1725-mum-2008-14-the-opera-clothing-mumbai-m-s-dcit-wd-18-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6177-mum-2008-14-dewan-housing-finance-corpn-ltd-mumbai-the-asstt-c-i-t-central-37-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1690-del-2009-14-acit-new-delhi-sh-lachman-dass-bhatia-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1143-del-2009-14-m-s-lachman-das-bhatia-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2745-del-2008-14-acit-circle-37-1-new-delhi-escorts-hospital-amp-research-centre-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2473-del-2006-14-citi-financial-cansumer-finance-india-ltd-new-delhi-acit-circle-3-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4617-del-2005-14-citi-financial-consumer-finance-india-ltd-acit-cir-3-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-684-bang-2009-14-acit-bangalore-shri-hajee-abdul-sattar-sait-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-625-bang-2009-14-acit-bangalore-m-s-igate-global-solutions-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-730-bang-2009-14-sri-manoj-p-nichani-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-729-bang-2009-14-sri-manoj-p-nichani-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-765-hyd-2006-14-hbc-finance-amp-leasing-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1829-mum-2008-14-the-ito-9-1-2-mumbai-m-s-coral-grainites-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1510-mum-2006-14-m-s-carol-ifo-services-ltd-erstwhile-m-s-wpckhardt-life-sciences-ltd-mumbai-the-acit-tds-rg-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6479-mum-2008-14-d-c-i-t-circle-4-2-mumbai-m-s-the-omniscient-securities-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2647-mum-2008-14-m-s-a-k-yadav-mumbai-the-ito-9-1-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2831-mum-2008-14-m-s-sunder-automobiles-pvt-ltd-mumbai-the-acit-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3823-mum-2007-14-m-s-e-serve-international-ltd-now-known-as-citigroup-global-services-ltd-mumbai-the-acit-osd-rg-9-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-242-viz-2002-14-the-acit-circle-1-1-guntur-m-s-itcos-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-173-viz-2009-14-ito-srikakulam-agricultural-market-committee-pathapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-433-viz-2009-14-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-470-viz-2009-14-the-dcit-circle-1-1-guntur-m-s-agricultural-market-committee-bapatla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-466-viz-2009-14-the-dcit-circle-1-1-guntur-m-s-agricultural-market-committee-krosuru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-505-viz-2004-14-the-acit-circle-1-eluru-m-s-lavanya-enterprises-eluru-eluru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-533-viz-2004-14-m-s-lavanya-enterprises-eluru-eluru-the-acit-circle-1-eluru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-417-viz-2006-14-m-s-sri-sai-krishna-agro-cold-storage-pvt-ltd-visakhapatnam-the-addl-cit-range-4-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-541-ahd-2007-14-shri-ramesh-verma-prop-m-s-kush-international-surat-the-income-tax-officer-ward-6-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/raphy-jose-proprietor-ary-gold-designers-and-sheel-kudiyirippel-the-income-tax-officer-ward-2-3-thrissur-and-the-asst-director-of-income-tax-investigation-ii-ernakulam-and-the-asst-director-of-income-tax-investigation-thrissur-and-the-commissioner-of-income-tax-thrissur-and-the-chief-commissioner-of-income-tax-ernakulam-34977</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4070-ahd-2008-14-elegant-microweb-systems-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3877-ahd-2007-14-surrel-enterprise-pvt-ltd-mehsana-the-acit-mehsana-circle-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2699-ahd-2008-14-r-f-gandhi-a-k-g-trust-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2811-ahd-2009-14-smt-vaishali-s-patel-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-697-ahd-2007-14-dr-homiyar-sorab-bilimoria-bilimora-the-income-tax-officer-ward-2-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-629-ahd-2007-14-heenaben-hitendrabhai-nanavati-surat-the-acit-circle-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2942-ahd-2006-14-dhara-vegetable-oil-amp-food-co-ltd-ahmedabad-the-acit-circle1-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1580-ahd-2009-14-shri-jayvadan-ramniklal-kapadia-surat-the-dy-cit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2680-del-2009-14-smt-veena-bhatia-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-138-del-2009-14-ito-new-delhi-m-s-vaishali-financial-services-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-177-bang-2009-14-acit-bangalore-shri-t-prasanna-gowda-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-547-bang-2009-14-m-s-psi-data-systems-limited-bangalore-cit-iii-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-597-bang-2009-14-sri-chamundi-jewellery-house-bangalore-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1805-mum-2009-14-jai-trading-co-mumbai-acit-17-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-758-ind-2007-14-m-s-shriram-nutrients-ltd-the-dcit-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2695-ahd-2005-14-the-acit-circle-5-surat-m-s-me-and-mummy-hospital-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3732-del-2009-14-acit-new-delhi-sh-pankaj-shah-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3796-del-2009-14-video-electronics-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3726-del-2009-14-addll-cit-meerut-m-s-association-of-management-studies-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5-del-2009-14-m-s-modi-revlon-private-limited-new-delhi-addl-cit-range-5-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-479-ind-2005-14-the-acit-1-1-bhopal-m-s-natrajan-proteins-ltd-itarsi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-207-ind-2008-14-shri-ashish-kumar-tayal-the-acit-5-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-332-ind-2004-14-the-acit-1-1-m-s-sanvariya-foods-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4452-mum-2009-14-asian-power-controls-ltd-mumbai-dcit-cir-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6946-mum-2008-14-the-ito-9-1-2-mumbai-m-s-bassein-metal-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2795-ahd-2009-14-shri-dharmendra-p-upadhyay-ahmedabad-the-income-tax-officer-ward-13-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4155-ahd-2008-14-shri-kiritkumar-r-mehta-sabarkantha-the-dy-cit-s-k-circle-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2661-ahd-2009-14-the-gandevi-peoplpes-co-op-bamk-ltd-navsari-the-income-tax-officer-ward-1-1-navsari</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2671-ahd-2009-14-the-gandevi-peoplpes-co-op-bank-ltd-navsari-the-income-tax-officer-ward-1-1-navsari</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2682-ahd-2009-14-the-acit-cc-1-baroda-shri-ramesh-d-patel-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2828-ahd-2009-14-swarnaben-m-khanna-surat-the-dy-cit-cent-circle-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2832-ahd-2009-14-swarnaben-m-khanna-surat-the-dy-cit-cent-circle-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2830-ahd-2009-14-swarnaben-m-khanna-surat-the-dy-cit-cent-circle-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2750-ahd-2003-14-the-asstt-cit-circle-8-ahmedabad-sandesh-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3070-ahd-2008-14-shri-rajendra-suganchand-shah-surat-the-acit-circle-3-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2572-ahd-2005-14-sarabhai-electronics-ltd-baroda-the-acit-tds-circle-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-ahd-2009-14-m-s-ajay-packaging-daman-the-income-tax-officer-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2888-ahd-2009-14-the-ito-intl-taxn-iii-ahmedabad-vishal-exports-overseas-limited-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2853-ahd-2009-14-madanlal-m-khanna-surat-the-dy-cit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2849-ahd-2009-14-madanlal-m-khanna-surat-the-dy-cit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2839-ahd-2009-14-sangeetaben-m-khanna-surat-the-dy-cit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2882-ahd-2009-14-kaushal-m-khanna-surat-the-dy-cit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2877-ahd-2009-14-kaushal-m-khanna-surat-the-dy-cit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-830-bang-2006-14-m-s-cks-enterprises-trust-bangalore-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-694-bang-2009-14-malleswaram-senior-citizens-forum-bangalore-dit-exemptions-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-843-bang-2007-14-m-s-herbalife-international-india-pvt-ltd-bangalore-ito-intl-taxn-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-509-coch-2009-14-p-k-shamsudin-thiruvalla-acit-thiruvalla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-274-coch-2008-14-samastha-kerala-sunni-youvajana-sangam-calicut-ito-calicut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-394-del-2009-14-creative-travel-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-191-del-2009-14-acit-new-delhi-m-s-venubhai-enterprises-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2765-del-2009-14-m-s-venubhai-enterprises-pvt-ltd-new-delhi-addll-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1548-del-2009-14-renaissance-asset-management-co-pvt-ltd-new-delhi-assessing-officer-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1165-del-2009-14-text-hundred-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1446-del-2009-14-dcit-new-delhi-m-s-text-hundred-india-private-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3422-del-2009-14-m-s-nancy-krafts-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3186-del-2008-14-ultimate-fashion-maker-ltd-new-delhi-ito-ward-18-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2321-del-2009-14-dcit-new-delhi-m-s-global-vantedge-p-ltd-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1193-del-2009-14-the-income-tax-officer-muzaffarnagar-smt-sapna-jain-muzaffarnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3745-del-2009-14-ito-new-delhi-shri-rattan-kumar-jakhodia-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2971-del-2009-14-smt-sushila-devi-haridwar-ito-haridwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3474-del-2009-14-ito-new-delhi-m-s-nirala-homes-pvt-ltd-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2062-del-2009-14-ito-new-delhi-m-s-rishikesh-buildcon-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-598-del-2009-14-ito-faridabad-sh-sanjay-gupta-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-241-ctk-2008-14-dcit-berhampur-spectrum-homes-berhampur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-119-ctk-2009-14-smt-reeta-joshi-bhubaneswar-ito-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2951-del-2009-14-dcit-new-delhi-m-s-fidelity-information-systems-co-india-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4497-del-2007-14-acit-circle-spartan-trends-inc</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-97-ctk-2009-14-m-s-hotel-blue-vine-bhadrak-ito-bhadrak</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-217-ctk-2009-14-ito-bhubaneswar-m-s-sakha-enterprises-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-290-ctk-2008-14-smt-tapan-kumar-dash-bargarh-ito-bargarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-291-ctk-2008-14-smt-tapan-kumar-dash-bargarh-ito-bargarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-462-ctk-2005-14-sun-granite-exports-ltd-bhubaneswar-acit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-85-ctk-2009-14-m-s-orissa-timber-trading-co-cuttack-ito-cuttack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-124-ctk-2009-14-debajani-das-bhubaneswar-acit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-970-coch-2008-14-santhigiri-ashram-trivandrum-cit-trivandrum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-530-ind-2007-14-the-acit-1-1-shri-gaurav-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-128-ind-2009-14-m-s-harbhajn-anand-huf-the-a-c-i-t-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1940-del-2009-14-dcit-new-delhi-m-s-omega-components-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2965-del-2009-14-shri-raninder-singh-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-253-ind-2005-14-shri-vishnu-prasad-goyal-the-dcit-5-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-895-hyd-2009-14-acit-hyderabad-sri-venugopal-mundada-warangal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1227-hyd-2008-14-avanti-feeds-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-14-hyd-2009-14-shantilal-dharmchand-huf-tirupathi-dcit-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-11-hyd-2009-14-shantilal-dharmchand-huf-tirupathi-dcit-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-378-ind-2009-14-shri-vijay-kumar-gupta-indore-the-ito-kasrawad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-505-ind-2009-14-m-s-nyati-parmarthik-nyas-indore-the-cit-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-875-hyd-2009-14-purushotham-mundada-indl-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-462-ind-2009-14-shri-nitin-sarvate-indore-the-ito-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-482-ind-2009-14-m-s-transport-co-operative-bank-ltd-indore-the-acit-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1001-hyd-2007-14-mecwel-constructions-khammam-acit-khammam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1640-hyd-2008-14-m-janardhan-reddy-hyderabad-ito-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-199-hyd-2005-14-sri-shashikanth-jagjivandas-warangal-ito-warangal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1725-hyd-2008-14-state-bank-of-india-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1724-hyd-2008-14-state-bank-of-india-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1293-hyd-2008-14-dr-n-venkata-ramana-reddy-anantapur-jcit-anantapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-201-hyd-2007-14-alphores-educational-society-hyderabad-adit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-63-hyd-2007-14-m-s-ocean-park-multi-tech-ltd-secunderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1301-hyd-2008-14-mr-k-ravinder-reddy-hyderabad-ito-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-540-hyd-2008-14-acit-hyderabad-sri-g-sudhakara-rao-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1100-hyd-2008-14-ito-hyderabad-m-s-bharat-sanchar-nigam-ltd-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1101-hyd-2008-14-ito-hyderabad-m-s-bharat-sanchar-nigam-ltd-secunderabad</loc>
               <lastmod>2024-10-09T17:15:12.749Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9207-mum-2004-14-the-acit-11-1-mumbai-shri-dharmesh-d-sabharwal-mumbai</loc>
               <lastmod>2024-10-09T17:15:12.749Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6081-mum-2008-14-d-c-i-t-circle-3-1-mumbai-m-s-apl-international-ltd-mumbai</loc>
               <lastmod>2024-10-09T17:15:12.749Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7249-mum-2007-14-smt-deepali-yogesh-shah-the-cit-a-vi-mumbai</loc>
               <lastmod>2024-10-09T17:15:12.749Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-795-mum-2009-14-bharati-shipyard-ltd-mumbai-dcit-cir-3-1-mumbai</loc>
               <lastmod>2024-10-09T17:15:12.749Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-649-lkw-2009-14-shri-deepak-kumar-faizabad-c-i-t-appeals-lucknow</loc>
               <lastmod>2024-10-09T17:15:12.749Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-59-pan-2009-14-ito-ward-1-2-panaji-shri-satish-kumar-singodiya-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-65-pan-2009-14-ruth-gonsalves-furtado-goa-ito-ward-1-1-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-428-ahd-2009-14-subhalachal-print-amp-pack-ahmedabad-the-dy-cit-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1284-ahd-2005-14-m-s-bhumi-paper-product-baroda-the-income-tax-officer-ward-2-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1881-ahd-2005-14-the-acit-anand-circle-anand-osian-lpg-bottling-ltd-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1544-ahd-2005-14-the-acit-circle-4-baroda-sdfc-securties-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2439-ahd-2009-14-siddhi-structures-pvt-ltd-baroda-the-acit-cent-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1155-ahd-2008-14-the-dcit-circle-5-ahmedabad-relish-pharmaceuticls-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2384-ahd-2005-14-satyam-enterprises-surat-the-income-tax-officer-ward-9-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-619-mum-2009-14-dcit-8-2-mumbai-olympus-elevators-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7229-mum-2008-14-toc-disinfectants-ltd-since-merged-with-hindustan-unilever-ltd-mumbai-acit-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3824-del-2009-14-dcit-new-delhi-m-s-harsha-associates-p-ltd-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-302-mum-2005-14-the-acit-cir-18-2-mumbai-m-s-atlas-exporters-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-954-hyd-2009-14-m-s-bdr-projects-pvt-ltd-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-839-del-2003-14-kisan-sehkari-chini-mills-ltd-dcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4305-del-2005-14-dcit-circle-3-1-citi-financial-consumeer-finance-india-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5818-mum-2008-14-dr-c-j-thakkar-mumbai-dcit-rg-11-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4940-mum-2005-14-ito-1-1-2-mumbai-m-s-cannon-steels-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-432-bang-2009-14-shri-t-a-mohan-kumar-mysore-dcit-mysore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-731-bang-2009-14-sri-manoj-p-nichani-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-290-viz-2002-14-the-acit-range-5-visakhapatnam-sri-gs-muralikrishna-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-126-viz-2009-14-ito-srikakulam-agricultural-market-committee-kanchili</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-145-viz-2009-14-kakinada-port-workers-pool-kakinada-ito-kakinada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-397-viz-2006-14-the-ito-ward-1-anakapalle-sri-jagarapu-appa-rao-lalam-koduru-anakapalle</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1618-ahd-2006-14-the-ito-ward-9-2-ahmedabad-shri-alkesh-gulabchand-agarwal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/himachal-pradesh-state-environment-protection-and-pollution-control-board-chief-commissioner-of-income-tax-2066-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-premium-taxcons-pvt-ltd-100-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-a-anto-maliakkal-koonan-house-puthenchira-trichur-district-the-commissioner-of-income-tax-trichur-1552-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/p-n-ponnappan-and-p-padmanabhan-and-p-v-antony-the-income-tax-officer-ward-3-alappuzha-and-the-income-tax-officer-ward-1-3-trissur-and-the-income-tax-officer-ward-1-mattanchery-ernakulam-and-the-commissioner-of-income-tax-kottayam-and-the-commissioner-of-income-tax-trissur-and-the-commissioner-of-income-tax-ernakulam-and-the-chief-commissioner-of-income-tax-kochi-and-the-chief-commissioner-of-income-tax-thiruvananthapuram-33211</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3371-del-2009-14-dayanand-model-school-educational-society-new-delhi-dit-e-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3841-del-2007-14-gupta-international-ito-ward-i-panipat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4126-del-2009-14-m-s-jayalakshmi-indiresan-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3295-del-2009-14-acit-ghaziabad-sh-pankaj-gupta-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4133-del-2009-14-ito-new-delhi-m-s-c-j-international-hotels-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mrs-catherine-thomas-legal-heir-of-late-sri-k-t-thomas-deputy-commissioner-of-income-tax-central-circle-calicut-and-commissioner-of-income-tax-calicut-54-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-29-ahd-2007-14-madhusudan-silk-mills-surat-the-acit-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2651-ahd-2009-14-shree-laxmi-ship-breakers-ahmedabad-the-acit-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2646-ahd-2009-14-shri-dharmendra-p-upadhyay-ahmedabad-the-income-tax-officer-ward-13-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2736-ahd-2009-14-shri-natwarlal-hargovinddas-gohel-bhavnagar-the-income-tax-officer-ward-1-3-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2756-ahd-2009-14-gujarat-laxmi-majur-kamgar-sahakari-mandli-ltd-gandhinagar-the-income-tax-officer-ward-2-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-981-ahd-2006-14-the-acit-baroda-circle-4-baroda-tyco-valves-amp-controls-india-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6755-mum-2008-14-k-k-goel-huf-mumbai-addl-c-i-t-central-range-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4031-del-2009-14-addl-cit-noida-m-s-h-one-india-pvt-ltd-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1223-mum-2009-14-dcit-4-2-mumbai-pelf-investment-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2922-del-2009-14-magic-international-p-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1046-mum-2009-14-mohini-textiles-huf-mumbai-ito-14-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2828-mum-2008-14-shri-ravindra-laxman-sathe-mumbai-the-ito-wd-26-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7217-mum-2008-14-dinesh-v-patel-mumbai-dcit-cen-cir-24-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2860-del-2009-14-ito-new-delhi-m-s-omega-biotech-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1698-del-2009-14-climate-systems-india-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2161-del-2009-14-climate-systems-india-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3919-del-2009-14-acit-moradabad-m-s-dynatech-exports-moradabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3918-del-2009-14-acit-moradabad-m-s-dynatech-exports-moradabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-910-del-2009-14-ito-new-delhi-shri-jayant-m-gandhi-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3742-ahd-2003-14-the-dcit-baroda-circle-1-gujarat-state-fertilisers-amp-chemicals-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-773-mum-2009-14-dcit-cc-38-mumbai-excel-industries-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3196-del-2006-14-kunvar-overseas-acit-circle-27-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1937-del-2009-14-dcit-new-delhi-m-s-national-textile-corporation-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2145-del-2008-14-acit-range-2-muzaffarnagar-district-cooperative-development-federation-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-497-bang-2009-14-m-s-manipal-education-network-manipal-cit-mangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-570-bang-2008-14-smt-d-chitrakala-coimbatore-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-954-mum-2006-14-acit-7-3-mumbai-m-s-warner-lambert-india-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1565-mum-2009-14-acit-cir-6-3-mumbai-geeta-engineering-works-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-126-mum-2009-14-gandhi-exims-mumbai-ito-16-3-1-mubmai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-881-ahd-2008-14-the-acit-circle-2-1-baroda-shri-amit-chitranjan-sdhruv-dist-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-32-ind-2005-14-the-dcit-3-1-m-s-shalimar-housing-amp-financ-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6452-mum-2007-14-m-s-narayandas-sugnomal-mumbai-the-ito-wd-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-357-ahd-2005-14-mehta-securities-ltd-ahmedabad-the-acit-inv-circle-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2369-ahd-2004-14-the-acit-circle-4-surat-m-s-span-diagnostics-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-759-ind-2007-14-m-s-shriram-nutrients-ltd-the-dcit-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-414-ahd-2008-14-chitra-publicity-company-pvt-ltd-baroda-the-acit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2097-ahd-2009-14-the-acit-central-circle-4-surat-pioneer-syntex-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2420-ahd-2008-14-shri-rakesh-agarwal-baroda-the-acit-circle-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2662-ahd-2009-14-the-gandevi-peoplpes-co-op-bamk-ltd-navsari-the-income-tax-officer-ward-1-1-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2180-ahd-2006-14-shri-prakash-amin-poa-dinaben-amin-baroda-the-acit-circle-6-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2042-ahd-2009-14-rivaa-exports-surat-the-income-tax-officer-ward-2-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2857-ahd-2009-14-madanlal-m-khanna-surat-the-dy-cit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2755-ahd-2006-14-the-dcit-baroda-circle-4-1-baroda-pan-drugs-limited</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2756-ahd-2006-14-the-dcit-baroda-circle-4-1-baroda-pan-drugs-limited</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-844-bang-2007-14-m-s-herbalife-international-india-pvt-ltd-bangalore-ito-intl-taxn-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-453-del-2009-14-acit-new-delhi-m-s-venubhai-enterprises-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3276-del-2009-14-dcit-new-delhi-m-s-venubhai-enterprises-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2374-del-2008-14-ito-ward-1-5-faridabad-lalit-inder-kapoor-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3041-del-2009-14-dcit-faridabad-m-s-puneet-udyog-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2876-del-2009-14-ito-new-delhi-m-s-labhi-general-trading-company-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1293-del-2003-14-unipatch-rubber-ltd-dcit-circle-18-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-148-ctk-2009-14-m-s-balaram-sahoo-cuttack-ito-cuttack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-224-ctk-2009-14-kunja-binodini-charitable-trust-bhubaneswar-cit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-67-ctk-2009-14-sarbeswar-ghosh-cuttack-ito-cuttack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3736-del-2009-14-acit-new-delhi-m-s-luthra-amp-luthra-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-96-ctk-2009-14-m-s-hotel-blue-vine-bhadrak-ito-bhadrak</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-214-ctk-2009-14-m-s-nabadurga-transport-pvt-ltd-mayurbhanj-acit-balasore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-216-ctk-2009-14-manas-ranjan-mohanty-bhubaneswar-acit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-121-ctk-2009-14-debajani-das-bhubaneswar-acit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-215-ctk-2009-14-manas-ranjan-mohanty-bhubaneswar-acit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-83-ctk-2009-14-ito-cuttack-m-s-orissa-timber-trading-co-jagatsinghpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-125-ctk-2009-14-debajani-das-bhubaneswar-acit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-203-ctk-2009-14-janakalyan-organisation-for-social-action-jagatsinghpur-cit-cuttack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-674-coch-2008-14-dcit-alappuzha-m-s-nirmala-filaments-india-pvt-ltd-alappuzha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-471-ind-2009-14-m-s-gomti-jan-kalyan-samiti-bhopal-the-cit-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4405-mum-2008-14-m-s-ksons-plastics-mumbai-the-i-t-o-20-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7528-mum-2007-14-m-s-avista-corporate-finance-advisory-pvt-ltd-mumbai-the-ito-wd-3-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-137-mum-2008-14-the-acit-cir-13-1-mumbai-m-s-harish-exports-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3468-mum-2008-14-the-acit-17-3-mumbai-m-s-hemal-developers-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5876-mum-2007-14-m-s-chetana-zarda-company-mumbai-the-ito-15-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2445-mum-2007-14-m-s-raju-deepak-katwala-mumbai-the-ito-8-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6176-mum-2008-14-dewan-housing-finance-corpn-ltd-mumbai-the-asstt-c-i-t-central-37-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7266-mum-2008-14-prasad-enterprises-mumbai-ito-wd-3-2-kalyan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-644-lkw-2009-14-sheikh-mohd-tariq-lucknow-i-t-o-ii-2-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-579-lkw-2009-14-m-s-krishi-utpadan-mandi-samiti-naubasta-kanpur-dcit-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-576-lkw-2009-14-m-s-krishi-utpadan-mandi-samiti-naubasta-kanpur-dcit-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-577-lkw-2009-14-m-s-krishi-utpadan-mandi-samiti-naubasta-kanpur-dcit-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-580-lkw-2009-14-m-s-krishi-utpadan-mandi-samiti-kanpur-dcit-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-64-pan-2009-14-ruth-gonsalves-furtado-goa-ito-ward-1-1-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-140-pan-2008-14-acit-circle-1-1-panaji-mukesh-kumar-gupta-goa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8-pan-2009-14-acit-belgaum-doodhaganga-krishna-sahakari-sakkare-karkhane-niyamit-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-16-pan-2009-14-association-of-medical-establishments-belgaum-belgaum-cit-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3394-mum-2007-14-m-s-eurotex-industries-amp-exports-mumbai-dcit-cir-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5167-mum-2008-14-ito-14-1-4-mumbai-shakti-gems-amp-jwellery-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-624-bang-2009-14-acit-bangalore-m-s-igate-global-solutions-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-402-viz-2004-14-the-acit-circle-2-1-vijayawada-sri-ghisalal-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-611-viz-2008-14-the-ito-ward-1-narasaraopeta-m-s-subbaraya-amp-narayana-college-committee-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-261-viz-2005-14-sri-n-sriramulu-visakhapatnam-the-ito-ward-1-1-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-922-del-2008-14-dcit-circle-18-1-uma-strips-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3505-del-2008-14-acit-new-delhi-m-s-teletule-electronics-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1633-mum-2009-14-bombay-builders-mumbai-acit-cir-12-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-753-bang-2008-14-isro-satellite-centre-isac-bangalore-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3042-ahd-2004-14-the-acit-circle-1-ahmedabad-ambuja-intermediates-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1050-mum-2009-14-dcit-10-2-mumbai-mamal-capacitors-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1088-mum-2009-14-besix-kier-dabhol-s-a-mumbai-adit-it-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-178-bang-2009-14-acit-bangalore-shri-m-thimme-gowda-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-759-ind-2006-14-shri-girish-kumar-tayal-the-acit-5-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-757-ind-2006-14-shri-hemant-kumar-agrawal-the-acit-5-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1771-mum-2009-14-winston-charles-fernandes-mumbai-ito-19-3-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4732-mum-2008-14-govid-b-naik-mumbai-ito-18-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-522-bang-2009-14-shri-a-n-kumar-raju-bangalore-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-706-del-2009-14-waqf-alal-aulad-meerut-addl-cit-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2827-del-2008-14-dcit-range-i-kohinoor-crafts</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3759-del-2009-14-t-h-e-makers-pvt-ltd-gurgaon-ito-tds-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3300-mum-2007-14-m-s-asiavision-home-entertainment-p-ltd-mumbai-acit-cir-11-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-673-mum-2009-14-lic-housing-finance-ltd-mumbai-dcit-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1999-mum-2009-14-m-s-growmore-research-amp-asset-mgt-ltd-mumbai-dcit-cc-31-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3059-del-2009-14-mrs-depa-bhatia-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-151-ahd-2007-14-the-acit-circle-1-bhavnagar-patson-laboratories-pvt-ltd-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1022-ahd-2003-14-the-ito-vapi-ward-4-daman-shri-ripul-c-dalal-nani-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-189-ahd-2006-14-eimco-elecon-i-ltd-the-acit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2868-ahd-2009-14-the-ito-ward-12-2-ahmedabad-shri-arvindkumar-s-somany-huf-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-312-ind-2002-14-the-dcit-5-1-m-s-maral-overseas-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-39-ind-2007-14-shri-gordhandas-hajarilal-tayal-the-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-721-ind-2006-14-the-acit-1-1-m-s-som-distilleries-amp-brewaries-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-199-ind-2005-14-the-dcit-2-1-m-s-optel-communication-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-309-ind-2005-14-the-dcit-2-1-m-s-optel-telecomunication-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4782-mum-2007-14-the-acit-cen-cir-33-mumbai-m-s-glenmark-pharmaceuticals-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1036-ahd-2007-14-gujarat-infrapipes-pvt-ltd-baroda-the-income-tax-officer-ward-1-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-748-ahd-2007-14-the-ito-ward-8-4-ahmedabad-yeast-alco-enzymes-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1773-ahd-2003-14-m-s-the-sandesh-ltd-the-jt-cit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2542-ahd-2009-14-sintex-industries-ltd-ahmedabad-the-acit-osd-circlw-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-490-ahd-2005-14-dde-org-systems-pvt-ltd-baroda-the-acit-tds-circle-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3809-del-2009-14-dcit-new-delhi-m-s-pasupati-spinning-amp-weaving-mills-limited-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2764-del-2009-14-global-vantedge-private-limited-new-delhi-dcit-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1678-mum-2008-14-m-s-e-serve-international-ltd-now-known-as-citigroup-global-services-ltd-mumbai-the-acit-osd-rg-9-1-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5915-mum-2008-14-a-c-i-t-circle-7-1-mumbai-m-s-piramal-enterprises-pvt-ltd-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1315-hyd-2008-14-hbc-finance-amp-leasing-ltd-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.913Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-bang-2009-14-m-s-rajesh-services-dakshina-kannada-ito-puttur</loc>
               <lastmod>2025-07-07T14:21:39.447Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1253-bang-2008-14-m-s-microlabs-limited-bangalore-dcit-bangalore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-680-bang-2009-14-dcit-bangalore-m-s-komarla-hatcheries-bangalore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-786-bang-2009-14-dcit-bangalore-sanyo-lsi-technology-india-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.448Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-732-bang-2009-14-sri-manoj-p-nichani-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.448Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1573-bang-2005-14-m-s-cks-enterprises-trust-bangalore-ito-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.448Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-827-bang-2006-14-m-s-cks-enterprises-trust-bangalore-ito-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.448Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-705-bang-2009-14-acit-bangalore-shri-laher-singh-siroya-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.447Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3048-del-2009-14-ito-new-delhi-m-s-tiger-shoe-company-p-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.979Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-495-ahd-2007-14-shri-rasiklal-s-mardia-ahmedabad-the-acit-cent-circle-2-2-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.934Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3803-del-2009-14-acit-faridabad-m-s-ssrd-somany-shikshan-sansthan-rewari</loc>
               <lastmod>2025-09-17T13:00:40.455Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3591-del-2008-14-acit-new-delhi-m-s-shagun-buildwell-ltd-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.455Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3092-del-2009-14-dcit-new-delhi-m-s-excellent-land-developers-p-ltd-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.455Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-del-2009-14-acit-rewari-m-s-sheeldhan-industries-rewari</loc>
               <lastmod>2025-09-17T13:00:40.455Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-761-del-2009-14-shri-sanjeev-malhotra-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.455Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-480-viz-2009-14-the-dcit-circle-2-1-guntur-m-s-agricultural-market-committee-narasaraopeta</loc>
               <lastmod>2025-07-22T10:42:20.778Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-viz-2009-14-the-dcit-circle-1-1-guntur-m-s-agricultural-market-committee-satthenapalli</loc>
               <lastmod>2025-07-22T10:42:20.778Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-462-viz-2009-14-the-dcit-circle-1-1-guntur-m-s-agricultural-market-committee-piduguralla</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-461-viz-2009-14-the-dcit-circle-1-1-guntur-m-s-agricultural-market-committee-paruchuru</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-viz-2008-14-m-s-bonthala-venkata-rao-kothavalasa-the-ito-ward-2-vizianagaram</loc>
               <lastmod>2025-07-22T10:42:20.778Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-viz-2008-14-sri-mukku-janaki-rama-rao-visakhapatnam-the-ito-ward-2-vizianagaram</loc>
               <lastmod>2025-07-22T10:42:20.778Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-viz-2008-14-sri-konki-sanyasi-rao-vizianagaram-the-ito-ward-2-vizianagaram</loc>
               <lastmod>2025-07-22T10:42:20.778Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-504-viz-2004-14-the-acit-circle-1-eluru-m-s-gupta-enterprises-eluru</loc>
               <lastmod>2025-07-22T10:42:20.778Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-viz-2007-14-the-acit-circle-4-1-visakhapatnam-sri-b-pullam-raju-rajahmundry</loc>
               <lastmod>2025-07-22T10:42:20.779Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-370-viz-2008-14-sri-v-naga-sree-vijayawada-the-acit-circle-2-1-vijayawada</loc>
               <lastmod>2025-07-22T10:42:20.779Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-viz-2005-14-the-dcit-circle-3-1-visakhapatnam-m-s-abhilash-synergic-constructions-amp-exports-pvt-ltd-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.779Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-viz-2009-14-sri-ito-ward-1-vizianagaram-the-agricultural-market-committee-bobbili</loc>
               <lastmod>2025-07-22T10:42:20.778Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-viz-2009-14-sri-ito-ward-1-vizianagaram-the-agricultural-market-committee-kurupam</loc>
               <lastmod>2025-07-22T10:42:20.778Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-viz-2009-14-ito-srikakulam-agricultural-market-committee-kanchili</loc>
               <lastmod>2025-07-22T10:42:20.778Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-viz-2009-14-ito-srikakulam-agricultural-market-committee-pathapatnam</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-viz-2009-14-ito-srikakulam-agricultural-market-committee-narasannapet</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-viz-2009-14-ito-srikakulam-agricultural-market-committee-sompeta</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-viz-2009-14-ito-visakhapatnam-agricultural-market-committee-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.778Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-viz-2007-14-the-acit-circle-3-1-visakhapatnam-m-s-krishnarjuna-constructions-p-ltd-visakhapatnam</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-467-viz-2009-14-the-dcit-circle-1-1-guntur-m-s-agricultural-market-committee-tenali</loc>
               <lastmod>2025-07-22T10:42:20.778Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-p-tourism-development-corporation-ltd-commissioner-of-income-tax-36</loc>
               <lastmod>2025-09-18T07:05:30.828Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-faridabad-smt-sita-devi-juneja-619</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chander-kant-commissioner-of-income-tax-rohtak-507</loc>
               <lastmod>2025-09-18T06:53:07.055Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ganesh-foundry-casting-limited-income-tax-appellate-tribunal-patna-bench-patna-and-asstt-commissioner-of-income-tax-investigation-circle-muzaffarpur-338</loc>
               <lastmod>2025-09-18T07:00:30.036Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1432-ahd-2008-14-the-acit-circle-1-2-baroda-shri-rakesh-s-agrawal-baroda</loc>
               <lastmod>2026-01-13T08:54:38.461Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-ahd-2006-14-the-acit-circle-2-surat-m-s-shree-shantinath-silk-indus-surat</loc>
               <lastmod>2026-01-13T08:54:38.461Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2791-ahd-2009-14-m-s-zenith-associates-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
               <lastmod>2026-01-13T08:54:38.461Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2751-ahd-2009-14-the-acit-circle-5-baroda-m-s-d-l-roadlines-baroda</loc>
               <lastmod>2026-01-13T08:54:38.461Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2203-ahd-2009-14-anc-systems-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-2-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.461Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3878-ahd-2007-14-surrel-enterprise-pvt-ltd-mehsana-the-acit-mehsana-circle-mehsana</loc>
               <lastmod>2026-01-13T08:54:38.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1383-ahd-2007-14-smt-hansaben-bharatbhai-jariwala-surat-the-income-tax-officer-ward-2-1-surat</loc>
               <lastmod>2026-01-13T08:54:38.461Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2988-ahd-2004-14-relish-pharmaceuticls-ltd-ahmedabad-the-income-tax-officer-ward-5-3-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1315-ahd-2004-14-satyadev-construction-co-the-income-tax-officer-ward-3-3</loc>
               <lastmod>2026-01-13T08:54:38.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2801-ahd-2009-14-shri-vinodbhai-s-pawar-surat-the-income-tax-officer-ward-2-1-surat</loc>
               <lastmod>2026-01-13T08:54:38.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-ahd-2007-14-shri-umesh-krishnani-prop-of-m-s-swami-enterprise-surat-the-income-tax-officer-ward-2-3-surat</loc>
               <lastmod>2026-01-13T08:54:38.461Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2229-ahd-2005-14-the-acit-circle-1-1-surat-shri-ranbirsain-goyal-surat</loc>
               <lastmod>2026-01-13T08:54:38.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2041-ahd-2009-14-rivaa-exports-surat-the-income-tax-officer-ward-2-4-surat</loc>
               <lastmod>2026-01-13T08:54:38.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2688-ahd-2009-14-the-acit-cc-1-baroda-shri-nikul-c-patel-anand</loc>
               <lastmod>2026-01-13T08:54:38.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2660-ahd-2009-14-the-gandevi-peoplpes-co-op-bamk-ltd-navsari-the-income-tax-officer-ward-1-1-navsari</loc>
               <lastmod>2026-01-13T08:54:38.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nahar-exports-limited-ludhiana-commissioner-of-income-tax-central-ludhiana-95</loc>
               <lastmod>2025-12-25T09:10:17.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prime-leather-commissioner-of-income-tax-jalandhar-532</loc>
               <lastmod>2025-12-25T09:10:17.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2739-del-2006-14-block-development-officer-ito-tds</loc>
               <lastmod>2026-01-09T08:57:34.222Z</lastmod>
           </url>
         
   </urlset>
 