<?xml version="1.0" encoding="UTF-8"?>
   <urlset xmlns="https://www.sitemaps.org/schemas/sitemap/0.9">
     
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-ahd-2009-14-the-ito-ward-2-shri-tirathdas-dhamwani-godhra</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1252-ahd-2005-14-hiren-aluminium-limited-ahmedabad-the-cit-ii-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3315-ahd-2004-14-shri-babuprasad-ramdayal-shah-ahmedabad-the-acit-circle-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-568-ahd-2008-14-the-dcit-circle-1-surat-m-s-ganga-fashions-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-645-ahd-2006-14-the-ito-ward-10-4-ahmedabad-smt-pallavi-rajesh-chhelavada-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-642-ahd-2006-14-the-ito-ward-10-4-ahmedabad-smt-pallavi-rajesh-chhelavada-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3184-ahd-2007-14-shri-kalpesh-kantilal-patel-ahmedabad-the-cit-iii-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2141-ahd-2006-14-the-ito-ward-4-1-ahmedabad-gujarat-telephone-cables-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-989-ahd-2008-14-m-s-jagruti-multi-trade-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2333-ahd-2005-14-the-acit-gnr-circle-gandhinagar-guajrat-maritime-board-gandhinagar</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2747-ahd-2006-14-the-ito-ward-2-mehsana-m-s-parekh-power-corporation-mehsana</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2027-ahd-2005-14-the-acit-circle-8-ahmedabad-vadilal-international-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-606-ahd-2005-14-m-s-rexisize-rasayan-industries-ahmedabad-the-income-tax-officer-ward-2-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-ahd-2003-14-the-asstt-cit-cen-circle-1-3-ahmedabad-shreenath-spinners-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1715-ahd-2004-14-the-ito-ward-4-4-surat-m-s-unifabrics-india-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1571-ahd-2006-14-amol-dicalite-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1212-ahd-2006-14-alka-india-limited-ahmedabad-the-dy-cit-osd-range-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2845-ahd-2003-14-shri-kiran-gupata-l-h-gordhanas-n-gupata-ahmedabad-the-acit-inv-cir-2-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2720-ahd-2003-14-the-asstt-cit-circle-8-ahmedabad-torrent-pharmaceuticals-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2231-ahd-2006-14-the-jt-cit-vapi-range-vapi-umedica-laboratories-pvt-ltd-vapi</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1773-ahd-2008-14-jay-santoshi-tex-prints-pvt-ltd-surat-the-income-tax-officer-ward-1-3-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-763-ahd-2005-14-m-s-snita-transport-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-904-ahd-2005-14-the-acit-mehsana-circle-mehsana-virchand-fulchand-amp-brothers-mehsana</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2425-ahd-2005-14-m-s-dharmesh-exports-surat-the-dcit-hq-iii-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1873-ahd-1999-14-the-acit-asstt-spl-r-1-ahmedabad-m-s-atul-ltd-atul-products-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2295-ahd-2005-14-shri-bhikhubhai-bhailalbhai-patel-anand-the-income-tax-officer-ward-2-anand</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1431-ahd-2008-14-shri-dharmeshbhai-k-shah-surat-the-income-tax-officer-ward-3-3-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-745-ahd-2006-14-sambhav-media-limited-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-334-ahd-2006-14-shilpraj-developers-pvt-ltd-surat-the-acit-circle-4-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2015-del-2006-14-ito-e-trust-ward-iii-dharamshil-canceer-foundation-amp-research-centre</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1270-del-2007-14-dialmaz-acit-cir-24-1</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-rjt-2009-14-friends-land-developers-co-rajkot-gujarat-the-joint-commissioner-of-income-tax-range-2-rajkot-rajkot-gujarat</loc>
               <lastmod>2025-04-20T10:22:15.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-rajeev-v-kurup-advocate-the-commissioner-of-gift-tax-trivandrum-185-1999</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-chand-co-and-shanker-dass-balram-kumar-income-tax-department-107-07-109-07</loc>
               <lastmod>2025-09-18T06:54:02.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashok-kumar-jain-union-of-india-ors-and-respondent-no-4-1016-2002</loc>
               <lastmod>2025-12-25T11:40:20.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-solvex-ltd-and-deepak-vegpro-p-ltd-union-of-india-678-2009-677-2009</loc>
               <lastmod>2025-12-25T11:40:21.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-ind-2009-14-m-s-swami-avdheshnand-foundation-the-cit</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-ind-2009-14-m-s-swami-avdheshnand-foundation-the-cit</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-ind-2009-14-aramya-shiksha-samiti-bhopal-the-cit-bhopal</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-797-ahd-2006-14-m-s-saujanya-dye-chem-ahmedabad-the-acit-circle-10-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3385-ahd-2008-14-the-acit-circle-9-surat-m-s-mitul-gems-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-ahd-2009-14-sagar-enterprises-surat-the-acit-cent-circle-2-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2502-ahd-2008-14-m-s-laheri-cotton-industries-dist-bharuch-the-dy-cit-bharuch-circle-bharuch</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1720-ahd-2007-14-shama-raisingh-chandel-surat-the-income-tax-officer-ward-2-1-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1453-ahd-2006-14-the-acit-osd-range-1-ahmedabad-bisazza-india-limited-mehsana</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1414-ahd-2006-14-bisazza-india-limited-dist-mehsana-the-acit-osd-range-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1221-ahd-2006-14-the-acit-gnr-circle-gandhinagar-gujarat-state-energy-generation-ltd-gandhinagar</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2903-ahd-2004-14-satyam-trust-ahmedabad-the-acit-circle-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-ahd-2005-14-jayesh-khandwala-ahmedabad-the-acit-circle-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-686-ahd-2006-14-the-acit-navsari-circle-navsari-m-s-naran-lala-pvt-ltd-navsari</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3608-ahd-2008-14-m-s-gujarat-borosil-ltd-bharuch-the-income-tax-officer-tds-bharuch</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-ahd-2007-14-shri-janakraj-duggal-surat-the-acit-circle-6-surat</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3026-ahd-2008-14-the-ito-ward-5-2-surat-shri-janak-raj-duggal-surat</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3609-ahd-2008-14-m-s-gujarat-borosil-ltd-bharuch-the-income-tax-officer-tds-bharuch</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2590-ahd-2005-14-m-s-megha-constructions-surat-the-dy-cit-hq-iii-amp-circle-9-surat</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3311-ahd-2004-14-the-acit-vapi-circle-vapi-shri-surendra-r-agarwal-nani-daman</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2880-ahd-2004-14-the-addl-cit-gnr-range-gandhinagar-gujarat-maritime-board-gandhinagar</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2709-ahd-2006-14-the-ito-ward-8-3-ahmedabad-shreenath-spinners-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1894-ahd-2005-14-the-acit-vapi-circle-vapi-shri-surendra-r-agrawal-daman</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-ahd-2006-14-the-ito-ward-3-mehsana-shri-madanlal-haribhai-shah-kalaol</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2748-ahd-2006-14-the-ito-ward-2-mehsana-m-s-parekh-power-corporation-mehsana</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-644-ahd-2006-14-the-ito-ward-10-4-ahmedabad-smt-pallavi-rajesh-chhelavada-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3113-ahd-2008-14-m-s-print-n-pack-ahmedabad-the-acit-circle-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2806-ahd-2006-14-m-s-h-k-finechem-ltd-ahmedabad-the-income-tax-officer-ward-4-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2353-ahd-2008-14-the-ito-ward-4-1-ahmedabad-mayur-polypack-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1981-ahd-2003-14-bosch-rexroth-india-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-442-ahd-2004-14-nin-finance-amp-credit-capital-pvt-ltd-petlad-anand-the-jt-cit-asstt-anand</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2153-ahd-2005-14-shri-arvindbhai-p-thakkar-ahmedabad-the-income-tax-officer-ward-10-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1457-ahd-2006-14-the-ito-ward-5-2-ahmedabad-prakruti-nousrishers-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-ahd-2006-14-the-acit-circle-5-redex-protech-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2296-ahd-2006-14-the-ito-ahmedabad-ward-2-3-ahmedabad-m-s-parkar-oil-enterprise-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2166-ahd-2006-14-shri-sujitkumar-j-choradia-ahmedabad-the-acit-circle-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2927-ahd-2004-14-the-ito-ward-7-2-ahmedabad-shri-ketan-m-patel-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2720-ahd-2005-14-the-acit-circle-9-surat-m-s-dharmesh-exports-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-ahd-2006-14-jyoti-pumps-amp-electricals-ltd-dist-anand-the-acit-anand-circle-anand</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2125-ahd-2003-14-i-p-c-l-baroda-the-deputy-cit-inv-spl-range-2-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3477-del-2007-14-dcit-circle-i-s-n-agarwal</loc>
               <lastmod>2025-09-17T13:00:40.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punnol-service-co-operative-bank-ltd-kurichiyal-kannur-rep-by-secretary-and-kathiroor-service-co-operative-bank-ltd-kathiroor-rep-by-secretary-and-dharmadam-service-co-operative-bank-ltd-palayad-p-o-thalassery-rep-by-secretary-and-kodiyeri-service-co-operative-bank-ltd-paral-kallilthazha-thalassery-rep-by-secretary-commissioner-of-income-tax-cib-cochin-and-assistant-director-of-income-tax-inv-8th-floor-aayakar-bhavan-north-block-kozhikode-9737-2009</loc>
               <lastmod>2025-12-25T07:50:21.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-agricultural-market-committee-jainath-adilabad-district-represented-by-its-secretary-gr-ii-the-income-tax-officer-ward-no-1-adilabad-adilabad-district-and-the-commissioner-of-income-tax-appeals-vi-and-the-sub-treasury-officer-office-of-the-district-treasury-office-adilabad-adilabad-district-and-the-state-bank-of-hyderabad-adilabad-represented-by-its-branch-manager-5484</loc>
               <lastmod>2025-12-25T09:10:21.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-jagannatha-swamy-sri-anjaneya-swamy-sri-venkateswara-swamy-temples-lalapet-guntur-rep-by-its-executive-officer-r-ravanamma-d-o-r-gangaiah-aged-43-yrs-income-tax-officer-ward-1-2-guntur-and-the-joint-commissioner-of-income-tax-range-1-guntur-and-the-branch-manager-andhra-bank-kannavarithota-guntur-and-bank-of-india-kothapet-branch-guntur-6395</loc>
               <lastmod>2025-12-25T09:10:21.025Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/swiss-time-electronics-the-assistant-commissioner-of-income-tax-central-circle-1-ernakulam-29-2004</loc>
               <lastmod>2025-12-25T07:50:21.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1681-ahd-2006-14-the-acit-circle-1-surat-m-s-enviro-control-associates-i-ltd-surat</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1682-ahd-2006-14-the-acit-circle-1-surat-m-s-enviro-control-associates-i-ltd-surat</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1411-ahd-2006-14-jhaveri-polymers-pvt-ltd-ahmedabad-the-income-tax-officer-wrd-4-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2165-ahd-2006-14-the-acit-circle-4-ahmedabad-gujarat-venture-finance-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2441-ahd-2005-14-the-acit-osd-range-8-ahmedabad-sayaji-sethness-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2192-ahd-2006-14-the-ito-ward-3-gandhinagar-shri-mukeshbhai-v-patel-huf-gandhinagar</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2000-ahd-2006-14-m-s-mehsana-steel-trading-co-mehsana-the-acit-mehsana-circle-mehsana</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3699-ahd-2007-14-the-ito-ward-8-3-ahmedabad-shreenath-spinners-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2330-ahd-2005-14-the-acit-gnr-circle-gandhinagar-guajrat-maritime-board-gandhinagar</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2331-ahd-2005-14-the-acit-gnr-circle-gandhinagar-guajrat-maritime-board-gandhinagar</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2193-ahd-2006-14-the-ito-ward-3-gandhinagar-shri-mukeshbhai-v-patel-huf-gandhinagar</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-ahd-2007-14-the-ito-ward-4-3-ahmedabad-m-s-h-k-finechem-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-ahd-2009-14-dr-ajay-ranka-baroda-the-acit-circle-2-1-baroda</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-ahd-2009-14-the-dcit-circle-1-surat-m-s-akash-dyg-amp-ptg-mills-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1675-ahd-2005-14-the-acit-circle-1-ahmedabad-agarwal-estate-organisers-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3000-ahd-2003-14-the-acit-ahmedabad-circle-3-ahmedabad-shri-kiran-gupta-l-h-of-late-gordhandas-n-gupta-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1458-ahd-2006-14-the-ito-ward-5-2-ahmedabad-parna-industries-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1459-ahd-2006-14-the-ito-ward-5-2-ahmedabad-prasiddhi-tea-co-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-ahd-2009-14-shri-jimmy-sorabji-patalwala-surat-the-income-tax-officer-ward-2-1-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1552-ahd-2005-14-the-ito-ward-10-3-ahmedabad-m-s-saibaba-petrolium-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1756-ahd-1999-14-m-s-atul-limited-ahmedabad-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2222-ahd-2005-14-m-s-vision-care-trade-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-ahd-2006-14-the-acit-bharuch-circle-bharuch-maksons-finechem-ltd-bharuch</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2601-ahd-2004-14-the-ito-ward-7-3-ahmedabad-shri-hitendra-ugarchand-gadhecha-huf-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-ahd-2009-14-snehdeep-fiscal-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1455-ahd-2006-14-the-ito-ward-5-3-ahmedabad-rajshree-textiles-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-ahd-2009-14-sagar-enterprises-surat-the-acit-cent-circle-2-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-a-saraf-senior-advocate-mr-u-bhuyan-learned-standing-counsel-revenue-1378-2009</loc>
               <lastmod>2025-09-18T06:54:58.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-thrissur-kerala-state-financial-enterprises-ltd-38-2009</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-ramachandran-proprietor-general-engineering-company-regional-provident-fund-commissioner-e-p-f-o-regional-office-pattam-thiruvananthapuram-and-union-of-india-rep-by-its-secretary-to-govt-dept-of-labour-employment-new-delhi-14195</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ester-industries-limited-commissioner-of-income-tax-delhi-iv-697-2007-698-2007-699-2007</loc>
               <lastmod>2025-09-18T07:01:28.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-amritsar-lal-woollen-silk-mills-pvt-ltd-105</loc>
               <lastmod>2025-09-18T07:02:21.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-d-n-singh-son-of-sriraja-ram-singh-sunil-bhawan-punaichak-p-s-sachivalaya-district-patna-the-commissioner-of-income-tax-central-patna-and-the-assistant-commissioner-of-income-tax-central-circle-4-patna-214-2002</loc>
               <lastmod>2025-09-18T07:00:55.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3610-ahd-2008-14-m-s-gujarat-borosil-ltd-bharuch-the-income-tax-officer-tds-bharuch</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2294-ahd-2005-14-the-acit-circle-5-ahmedabad-rasranjan-food-products-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1066-ahd-2005-14-the-acit-baroda-circle-1-2-baroda-hemat-a-shah-baroda</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2447-ahd-2006-14-the-acit-circle-8-ahmedabad-sarabhai-holdings-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4351-ahd-2003-14-m-s-satyam-trust-ahmedabad-the-asstt-comm-of-i-t-circle-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1731-ahd-2006-14-shri-pravinbhai-r-prajapati-anand-the-adll-cit-anand-range-anand</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-ahd-2009-14-babul-products-pvt-ltd-ahmedabad-the-dy-cit-osd-range-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-ahd-2009-14-m-s-pragati-industries-vapi-the-acit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-ahd-2009-14-goyal-synthetics-pvt-ltd-surat-the-dy-cit-circle-1-surat</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-638-ahd-2006-14-the-ito-ward-10-4-ahmedabad-shri-rajesh-chhelavada-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-640-ahd-2006-14-the-ito-ward-10-4-ahmedabad-shri-rajesh-chhelavada-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2112-ahd-2005-14-shri-ramaeshbhai-bababhai-patel-ahmedabad-the-acit-circle-10-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2332-ahd-2005-14-the-acit-gnr-circle-gandhinagar-guajrat-maritime-board-gandhinagar</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1907-ahd-2005-14-m-s-surendra-r-agrawal-ahmedabad-the-acit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1895-ahd-2005-14-the-acit-vapi-circle-vapi-shri-surendra-r-agrawal-daman</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3833-ahd-2007-14-dawoodi-bohra-masjid-dist-anand-the-cit-baroda-iii-baroda</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1722-ahd-2008-14-the-acit-central-circle-6-surat-m-s-gem-art-surat</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-ahd-2009-14-nisreen-mohanbhai-vasi-surat-the-income-tax-officer-ward-5-3-surat</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2147-ahd-2005-14-the-ito-ahmedabad-ward-3-1-ahmedabad-shri-gopalbhai-revabhai-patel-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1045-ahd-2006-14-the-ito-ward-11-3-ahmedabad-m-s-a-b-patel-classes-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1219-ahd-2006-14-the-acit-gnr-circle-gandhinagar-guajrat-state-civil-supplies-corporation-ltd-gandhinagar</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2285-ahd-2006-14-saumil-traders-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1271-ahd-2006-14-guajrat-state-energy-generation-ltd-gandhinagar-the-acit-gnr-circle-gandhinagar</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1447-ahd-2006-14-thr-dcit-osd-range-1-ahmedabad-alka-india-limited-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-ahd-2005-14-smt-rasilaben-natverlal-chauhan-the-income-tax-officer-ward-iii-vapi</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2852-ahd-2004-14-the-ito-ward-5-2-baroda-m-s-sarjan-developers-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1434-ahd-2006-14-the-ito-ward-5-1-ahmedabad-m-s-nilsin-ultrachem-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1460-ahd-2006-14-the-ito-ward-5-2-ahmedabad-prasiddhi-tea-co-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3782-ahd-2004-14-the-acit-ahmedabad-circle-3-ahmedabad-shri-prima-chemicals-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3920-ahd-2002-14-shri-pankajbhai-b-shah-ahmedabad-the-a-c-i-t-circle-8-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-ahd-2006-14-shri-bhikhubhai-bhailalbhai-patel-anand-the-income-tax-officer-ward-2-anand</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-ahd-2009-14-shri-charudutt-c-patel-surat-the-income-tax-officer-ward-9-1-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2500-ahd-2008-14-the-ito-ward-4-4-ahmedabad-mehta-housing-finance-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1699-del-2008-14-dcit-circle-15-1-r-c-energy-matering-p-ltd</loc>
               <lastmod>2025-09-17T13:00:40.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-s-raina-income-tax-officer-01-2008</loc>
               <lastmod>2025-09-18T06:53:41.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/siemens-ltd-commissioner-of-commercial-taxes-bihar-patna-and-commercial-tax-officer-special-circle-patna-and-the-state-of-bihar-3258</loc>
               <lastmod>2025-09-18T07:03:30.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-agricultural-market-committee-sarangapur-adilabad-district-represented-by-its-secretary-gr-ii-the-income-tax-officer-ward-no-1-adilabad-adilabad-district-and-the-commissioner-of-income-tax-appeals-vi-and-the-sub-treasury-officer-office-of-the-district-treasury-office-nirmal-adilabad-district-and-state-bank-of-hyderabad-nirmal-represented-by-its-branch-manager-5496</loc>
               <lastmod>2025-12-25T09:10:21.076Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/norka-roots-the-commissioner-of-income-tax-trivandrum-31-2009</loc>
               <lastmod>2025-12-25T07:50:21.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ludhiana-improvement-trust-the-commissioner-of-income-tax-iii-ludhiana-and-another-4763</loc>
               <lastmod>2025-12-25T09:10:17.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/babulal-jain-and-smt-dilkush-b-jain-union-of-india-4565-2001</loc>
               <lastmod>2025-12-25T11:40:21.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/agricultural-market-committee-kubeer-adilabad-district-income-tax-officer-ward-no-1-nirmal-adilabad-district-and-commissioner-of-income-tax-appeals-vi-and-sub-treasury-officer-office-of-the-district-treasury-office-bhainsa-adilabad-district-and-state-bank-of-hyderabad-bhainsa-5529</loc>
               <lastmod>2025-12-25T09:10:21.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/babulal-jain-and-smt-dilkush-b-jain-union-of-india-4565-2001</loc>
               <lastmod>2025-12-25T11:40:21.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jaintia-alloys-pvt-ltd-and-shri-santosh-jaiswal-the-union-of-india-and-commissioner-income-tax-guwahati-and-income-tax-officer-ward-3-2-guwahati-5975-2003</loc>
               <lastmod>2025-12-25T11:10:21.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-937-bang-2009-14-sri-ramakrishna-seva-ashram-pavagada-dit-exemptions-bangalore</loc>
               <lastmod>2025-04-21T17:36:32.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2485-ahd-2005-14-the-acit-circle-1-ahmedabad-agarwal-estate-organisers-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1590-ahd-2004-14-the-arvind-mills-ltd-ahmedabad-the-acit-ahmedabad-circle-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-ahd-2006-14-the-acit-circle-6-surat-m-s-jivraj-tea-company-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1694-ahd-2005-14-the-ito-ward-7-3-ahmedabad-shri-bharat-ugarchand-gadhecha-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-944-ahd-2008-14-shri-rameshbhai-n-chaudhary-mehsana-the-income-tax-officer-ward-2-mehsana</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2788-ahd-2008-14-m-s-yash-developers-baroda-the-acit-circle-2-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-ahd-2009-14-smt-kokilaben-p-patel-tal-vijapur-the-income-tax-officer-patan-ward-3-mehsana</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2433-ahd-2006-14-the-ito-ward-8-2-ahmedabad-singal-lease-finance-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3469-ahd-2008-14-m-s-gee-aar-tex-surat-the-acit-circle-2-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2779-ahd-2002-14-m-s-atul-limited-ahmedabad-the-i-t-o-ahmedabad-wd-1-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-ahd-2004-14-nin-finance-amp-credit-capital-pvt-ltd-petlad-anand-the-jt-cit-asstt-anand</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3252-ahd-2002-14-the-ito-ward-1-3-ahmedabad-m-s-atul-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2304-ahd-2002-14-the-acit-anand-cir-anand-m-s-yogi-constn-valsad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-670-ahd-2005-14-the-ito-ward-4-3-ahmedabad-i-engineering-software-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-585-ahd-2007-14-the-dcit-central-circle-1-2-ahmedabad-m-s-sandeep-agencies-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1423-ahd-2006-14-surat-bharuch-gramin-bank-bharuch-the-acit-bharuch-circle-bharuch</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-ahd-2006-14-the-ito-ward-8-2-ahmedabad-sambhav-media-limited-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3555-ahd-2008-14-shan-trust-surat-the-acit-cent-circle-1-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4336-ahd-2007-14-the-ito-ward-8-4-ahmedabad-vision-care-trade-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-ahd-2006-14-m-s-patel-bhupendra-amp-co-ahmedabad-the-income-tax-officer-ward-1-anand</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-ahd-2005-14-khandwala-finstock-pvt-ltd-ahmedabad-the-acit-circle-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1972-ahd-2007-14-nirma-ltd-ahmedabad-the-dy-cit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-ahd-2009-14-mahadev-pulses-pvt-ltd-ahmedabad-the-jt-cit-range-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-370-ahd-2005-14-the-acit-ahmedabad-circle-3-ahmedabad-khanwala-intergrated-financial-services-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-ahd-2006-14-shri-farsuram-r-bhamwala-bharuch-the-addl-cit-bharuch-range-bharuch</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3076-ahd-2008-14-the-dcit-circle-1-surat-m-s-eagle-fashions-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3638-ahd-2008-14-b-patel-infrastructurre-pvt-ltd-mehsana-the-addl-cit-mehsana-range-mehsana</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-ahd-2009-14-shri-haridas-bhaskaran-p-vapi-the-acit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-643-ahd-2006-14-the-ito-ward-10-4-ahmedabad-smt-pallavi-rajesh-chhelavada-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-641-ahd-2006-14-the-ito-ward-10-4-ahmedabad-shri-rajesh-chhelavada-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2943-ahd-2008-14-the-dcit-circle-2-ahmedabad-m-s-print-n-pack-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2261-ahd-2006-14-the-acit-circle-4-ahmedabad-fascel-limited-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1491-ahd-2006-14-shri-rameshbhai-bababhai-patel-ahmedabad-the-acit-circle-10-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2334-ahd-2005-14-the-acit-gnr-circle-gandhinagar-guajrat-maritime-board-gandhinagar</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1539-ahd-2007-14-shree-divya-mangal-kelvani-mandal-baroda-the-cit-i-baroda</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-ahd-2009-14-the-ito-vapi-ward-3-vapi-shyam-oxides-pvt-ltd-vapi</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-ahd-2005-14-surendra-rajkumar-agrawal-ahmedabad-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1908-ahd-2005-14-m-s-surendra-r-agrawal-ahmedabad-the-acit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3972-ahd-2002-14-shrinath-spinners-pvt-ltd-ahmedabad-the-a-c-i-t-centre-circle-1-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1619-ahd-2006-14-anunay-fab-pvt-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-ahd-2009-14-m-s-shree-ganesh-textiles-surat-the-income-tax-officer-ward-5-4-surat</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2263-ahd-2006-14-the-ito-ward-4-1-ahmedabad-m-s-genvista-pharmaceuticals-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-ahd-2009-14-vibha-chem-products-pvt-ltd-dist-panchamahal-the-jt-cit-panchmaha-range-godhra</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-ahd-2005-14-saumil-traders-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4111-ahd-2008-14-the-ito-ward-6-1-surat-shri-dilip-atmaram-chauhan-surat</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-833-ahd-2008-14-the-ito-ward-1-2-surat-growth-avenue-reserch-and-management-ltd-surat</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-ahd-2009-14-the-acit-circle-6-ahmedabad-shri-himanshu-vinodchandra-shah-ahmedabad</loc>
               <lastmod>2024-10-09T16:50:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ester-industries-limited-commissioner-of-income-tax-delhi-iv-697-2007-698-2007-699-2007</loc>
               <lastmod>2025-09-18T07:01:28.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/visakhapatnam-port-trust-union-of-india-ministry-of-finance-and-assistant-commissioner-of-income-tax-circle-1-1-range-1-1-5010</loc>
               <lastmod>2025-09-18T07:00:30.034Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parveen-kumar-income-tax-officer-jind-and-others-604</loc>
               <lastmod>2025-12-25T09:10:17.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-solvex-ltd-and-deepak-vegpro-p-ltd-union-of-india-678-2009-677-2009</loc>
               <lastmod>2025-12-25T11:40:21.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jaintia-alloys-pvt-ltd-and-shri-santosh-jaiswal-the-union-of-india-and-commissioner-income-tax-guwahati-and-income-tax-officer-ward-3-2-guwahati-1890-2002-5975-2003</loc>
               <lastmod>2025-12-25T11:10:21.301Z</lastmod>
           </url>
         
   </urlset>
 