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               <loc>https://counselvise.com/direct-tax/judgements/ita-408-del-2009-14-green-world-corporation-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1988-ahd-2004-14-navbharat-seeds-pvt-ltd-the-acit-circle-5</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1949-ahd-2008-14-the-acit-circle-9-surat-m-s-asian-silk-mills-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2726-ahd-2008-14-the-acit-central-circle-1-baroda-shri-dhulaji-d-damor-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2177-ahd-2006-14-alpha-nippon-innovatives-limited-ahmedabad-the-jt-cit-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1914-ahd-2005-14-goodluck-cables-ltd-mehsana-the-acit-mehsana-circle-mehsana</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2795-ahd-2008-14-smt-rasika-v-chauhan-baroda-the-acit-cent-circle-1-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2748-ahd-2008-14-the-acit-central-circle-1-baroda-brijesh-k-chauhan-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2753-ahd-2008-14-the-acit-central-circle-1-baroda-shri-jayvijay-k-chauhan-huf-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2745-ahd-2008-14-the-acit-central-circle-1-baroda-brijesh-k-chauhan-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2760-ahd-2008-14-the-acit-central-circle-1-baroda-m-s-krishna-developers-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2739-ahd-2008-14-the-acit-central-circle-1-baroda-bhavnaben-j-chauhan-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-932-ahd-2009-14-gujarat-ports-infrastructure-dev-co-ltd-the-asstt-commissioner-of-income-tax</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3576-ahd-2008-14-the-acit-gnr-circle-gandhinagar-gujarat-ports-infrastructure-amp-development-co-ltd-gandhinagar</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1757-ahd-2006-14-the-acit-b-k-circle-palanpur-m-s-palanpur-finance-amp-consulatancy-pvt-ltd-palanpur</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-ahd-2005-14-m-s-yogeshwar-corporation-gandhinagar-the-income-tax-officer-gnr-ward-4-gandhinagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2455-ahd-2006-14-the-acit-cirlcle-5-ahmedabad-reliance-petroproducts-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2751-ahd-2004-14-m-s-nemson-texturisers-dist-surat-the-income-tax-officer-ward-6-3-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1752-ahd-2005-14-the-acit-mehsana-circle-mehsana-goodluck-cables-ltd-mehsana</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2727-ahd-2008-14-the-acit-central-circle-1-baroda-shri-dhulaji-d-damor-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2744-ahd-2008-14-the-acit-central-circle-1-baroda-brijesh-k-chauhan-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3360-ahd-2008-14-m-s-panchsheel-glass-co-ahmedabad-the-income-tax-officer-ward-2-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2797-ahd-2008-14-smt-sangita-b-chauhan-baroda-the-acit-cent-circle-1-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2757-ahd-2008-14-the-acit-central-circle-1-baroda-shri-jayvijay-k-chauhan-huf-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2741-ahd-2008-14-the-acit-central-circle-1-baroda-bhavnaben-j-chauhan-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2968-ahd-2004-14-the-acit-osd-range-4-ahmedabad-gujarat-state-financial-corporation-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-987-ahd-2005-14-kunal-organics-pvt-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2334-ahd-2006-14-acit-circle-4-ahmedabad-the-kunal-organics-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2009-ahd-2006-14-the-dcit-circle-8-ahmedabad-m-s-suzlon-energy-limited-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1877-ahd-2006-14-m-s-jeevan-products-mumbai-the-acit-circle-2-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2293-ahd-2006-14-the-ito-ward-2-bharuch-m-s-gujarat-trading-co</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1906-ahd-2006-14-the-acit-circle-2-baroda-m-s-jeevan-products-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-613-ahd-2009-14-the-acit-osd-circle-8-ahmedabad-sunanda-industries-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-897-ahd-2007-14-the-ito-ward-1-4-ahmedabad-dashrath-investment-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2335-ahd-2006-14-dcit-circle-4-ahmedabad-the-kunal-organics-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2629-ahd-2004-14-the-acit-central-circle-1-3-ahmedabad-m-s-kuverji-finstock-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1874-ahd-2005-14-the-ito-ward-2-3-surat-m-s-gunvantlal-panachand-choksi-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3906-ahd-2004-14-m-s-pooja-construction-co-dist-surat-the-acit-circle-6-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3479-ahd-2008-14-m-s-gautam-industrial-corporation-surat-the-acit-ii-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3552-ahd-2008-14-kumar-sons-jewels-baroda-dcit-circle-2-1-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3711-ahd-2007-14-kanani-exports-surat-the-acit-circle-9-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-905-ahd-2008-14-aaishwariya-prints-d-amp-p-mill-pvt-ltd-surat-the-income-tax-officer-ward-1-1-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3632-ahd-2008-14-shri-irfan-abbas-nadvi-baroda-the-income-tax-officer-ward-2-1-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2108-ahd-2008-14-ankur-motors-pvt-ltd-surat-the-income-tax-officer-ward-1-1-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-ahd-2009-14-anmol-recreation-services-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2085-ahd-2007-14-m-s-shree-mukt-jewellers-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3085-ahd-2008-14-shri-girdhabhai-durlabhai-ahir-huf-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-3520-ahd-2008-14-shri-mahavir-swami-jain-digamber-mumukshy-trust-vapi-the-cit-valsad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1755-ahd-2008-14-m-s-vastushilp-corporation-surat-the-cit-i-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3087-ahd-2008-14-shri-pareshkumar-girdharbhai-ahir-huf-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-336-ahd-2009-14-anjana-plastics-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-ahd-2009-14-the-dcit-circle-7-ahmedabad-shri-jatin-vardhman-sheth-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-527-ahd-2006-14-smt-malini-b-kania-surat-the-income-tax-officer-ward-5-3-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1205-ahd-2006-14-the-ito-ward-2-gandhinagar-the-gujarat-urban-development-co-ltd-gandhinagar</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-hyd-2009-14-acit-hyderabad-m-s-the-agrasen-co-op-urban-bank-ltd-hyderabad</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-ind-2006-14-the-dcit-4-1-m-s-madhuri-refiners</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-ind-2009-14-the-acit-1-1-m-s-chuhan-eduction-soceity</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-ind-2005-14-shri-sardar-surjan-singh-the-dcit-inv-cir-2-1</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-202-ind-2005-14-shri-sardar-surjan-singh-the-dcit-inv-cir-2-1</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-ind-2005-14-shri-sardar-surjan-singh-the-dcit-inv-cir-2-1</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-ind-2005-14-shri-sardar-surjan-singh-the-dcit-inv-cir-2-1</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-893-ind-2005-14-shei-sardar-paramjeetsingh-the-dcit-cir-2-1</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-450-ind-2005-14-the-dcit-2-1-ujjain-sh-gordhandas-sobhagmal</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-ind-2009-14-krishi-upaj-mandi-samiti-khandwa-the-i-t-o-khandwa</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-ind-2009-14-smt-sunita-agrawal-the-i-t-o</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-ind-2006-14-m-s-dholgiry-industries-p-ltd-the-acit-4-1</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1406-ahd-2002-14-m-s-balwantrai-b-desai-amp-co-valsad-the-ito-valsad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1445-ahd-2004-14-the-acit-circle-11-m-s-r-k-export</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-155-ahd-2006-14-shri-lalitkumar-t-shah-huf-surat-the-income-tax-officer-ward-3-2-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4269-ahd-2007-14-the-dcit-circle-5-ahmedabad-patel-air-temp-india-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-ind-2006-14-the-acit-1-1-m-s-extol-education-society</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-hyd-2009-14-agricultural-market-committee-venkatagiri-ito-gudur</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-ind-2009-14-m-s-kool-tool-art-material-p-ltd-the-dy-c-i-t-1-1</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-ind-2007-14-the-acit-3-1-m-s-viscus-oil-pvt-ltd</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-323-ind-2006-14-smt-neelu-agarwal-the-ito-5-3</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-ind-2007-14-m-s-shree-ram-troctors-the-ito-wd-1-2</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-ind-2007-14-m-s-shree-ram-troctors-the-ito-wd-1-2</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-ind-2007-14-the-acit-1-2-m-s-bord-of-secondary-education</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-ind-2007-14-the-ito-5-3-smt-santosh-agrawal</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2731-ahd-2008-14-the-acit-central-circle-1-baroda-shri-dhulaji-d-damor-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-766-ahd-2005-14-the-ito-ward-6-1-ahmedabad-shri-yogesh-d-shridhar-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3510-ahd-2004-14-shri-premchand-maganlal-shah-surat-the-income-tax-officer-ward-6-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2105-ahd-2006-14-the-acit-gnr-circle-gandhinagar-gujarat-state-civil-supplies-corporation-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2734-ahd-2006-14-the-acit-circle-8-ahmedabad-satellite-management-services-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3138-ahd-2004-14-ideal-sheet-metal-staming-amp-pressing-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1051-ahd-2005-14-the-acit-circle-4-ahmedabad-e-com-opportunities-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-861-ahd-2004-14-shri-narayanbhai-roopchand-dulani-the-income-tax-officer-ward-10-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2088-ahd-2003-14-the-asstt-cit-circle-5-ahmedabad-pearl-energy-infrastructure-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1151-ahd-2005-14-shri-manoj-b-vadodaria-ahmedabad-the-acit-cent-circle-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1832-ahd-2005-14-the-acit-anand-circle-anand-m-s-chandralok-cold-storage-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2735-ahd-2008-14-the-acit-central-circle-1-baroda-shri-vikramsinh-b-chauhan-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2736-ahd-2008-14-the-acit-central-circle-1-baroda-shri-vikramsinh-b-chauhan-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3458-ahd-2008-14-m-s-sagar-builders-pvt-ltd-surat-the-acit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2796-ahd-2008-14-shri-brijesh-k-chauhan-baroda-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4129-ahd-2008-14-the-acit-circle-4-surat-surat-ahmedabad-transport-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3461-ahd-2008-14-m-s-sagar-builders-pvt-ltd-surat-the-acit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2749-ahd-2008-14-the-acit-central-circle-1-baroda-brijesh-k-chauhan-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-686-ahd-2008-14-shri-mahajan-anath-balashram-surat-the-cit-iii-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1658-ahd-2005-14-m-s-gunvantlal-panachand-choksi-surat-the-income-tax-officer-ward-2-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3526-ahd-2008-14-m-s-navdeep-products-daman-the-acit-vapi-circle-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4157-ahd-2008-14-the-acit-circle-5-surat-shri-kartik-b-patel-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-307-ahd-2009-14-the-dcit-circle-1-surat-m-s-navnidhi-dyeing-amp-printing-mills-pvt-ltd-dist-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3289-ahd-2008-14-the-ito-ward-5-3-baroda-m-s-goodluck-oil-amp-paints-co-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3534-ahd-2008-14-the-dcit-circle-2-1-baroda-m-s-mass-construction-co-dist-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3941-ahd-2007-14-the-acit-circle-9-surat-m-s-kanani-exports-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-109-coch-2009-14-m-s-vodafone-essar-cellular-ltd-cochin-acit-tds-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-38-hyd-2009-14-dcit-hyderabad-m-s-pes-engineers-pvt-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-113-hyd-2009-14-agricultural-market-committee-venkatagiri-ito-gudur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5-hyd-2009-14-central-institute-of-tool-design-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-369-ind-2007-14-the-acit-3-1-m-s-krishi-upaj-mandi-samiti</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-122-ind-2006-14-the-acit-1-1-m-s-nutan-synthetics</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-20-ind-2009-14-m-s-krishi-upaj-mandi-samiti-the-dcit-cir-1-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-896-ind-2005-14-shri-sardar-paramjeet-singh-the-dcit-cir-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/birendra-thakur-union-of-india-through-commissioner-of-customs-bihar-and-assistant-commissioner-of-customs-muzaffarpur-division-and-inspector-of-custom-p-circle-sitamarhi-13875</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1366-ahd-2004-14-gujarat-telephone-cables-ltd-the-income-tax-officer-ward-4-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2729-ahd-2008-14-the-acit-central-circle-1-baroda-shri-dhulaji-d-damor-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1974-ahd-2003-14-the-asstt-cit-circle-5-ahmedabad-pearl-energy-infrastructure-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1910-ahd-2006-14-parikh-enterprises-pvt-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4199-ahd-2007-14-shri-late-hashmukhlal-n-bhandari-surat-the-acit-inv-circle-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2081-ahd-2005-14-sadbhav-engineering-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-689-ahd-2007-14-the-dcit-circle-8-ahmedabad-m-s-torrent-power-aec-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1831-ahd-2005-14-the-ito-ward-4-3-ahmedabad-hynoup-food-amp-oil-ind-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2060-ahd-2005-14-disha-enterprise-ahmedabad-the-acit-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2637-ahd-2006-14-the-ito-ward-4-2-ahmedabad-jaynavy-phrmaceuticals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2750-ahd-2008-14-the-acit-central-circle-1-baroda-brijesh-k-chauhan-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4151-ahd-2008-14-prajapati-samaj-seva-trust-dist-navsari-the-cit-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2793-ahd-2008-14-bhavnaben-j-chauhan-baroda-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2794-ahd-2008-14-smt-hemangini-k-chauhan-baroda-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2747-ahd-2008-14-the-acit-central-circle-1-baroda-brijesh-k-chauhan-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2762-ahd-2008-14-the-acit-central-circle-1-baroda-divyajyoti-n-trivedi-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4173-ahd-2008-14-mahindra-gujarat-tractor-ltd-baroda-the-income-tax-officer-ward-4-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-42-ahd-2008-14-the-dcit-circle-4-baroda-matsushita-lakhanpal-battery-i-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4055-ahd-2008-14-rinkoo-processors-ltd-ahmedabad-the-dy-cit-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1124-ahd-2007-14-the-ito-ward-4-3-ahmedabad-m-s-h-k-finechem-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-112-coch-2009-14-m-s-vodafone-essar-cellular-ltd-cochin-acit-tds-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-564-del-2008-14-meera-devi-acit-cc-14</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-606-del-2009-14-ddit-e-new-delhi-the-country-club-saket-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/andhra-pradesh-housing-board-gruhakalpa-reptd-by-its-vice-chairman-housing-commissioner-the-additional-commissioner-of-income-tax-range-5-hyderabad-and-the-commissioner-of-income-tax-appeals-5-hyderabad-and-state-bank-of-hyderabad-and-a-p-state-financial-corporation-and-cyberabad-hitech-integrated-township-development-p-ltd-and-indu-eastern-projects-private-limited-6762</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/k-s-nandakumar-proprietor-vysali-textiles-mukkada-kollam-income-tax-officer-ward-2-kollam-and-the-commissioner-of-income-tax-appeals-thiruvananthapuram-9962</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3584-del-2007-14-dcit-circle-4-1-lakhmi-sugar-mills-co-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-26-ind-2009-14-the-state-bank-of-indore-the-acit-5-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-569-ahd-2009-14-shri-ranjan-dinkar-rai-tewari-surat-the-acit-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2497-ahd-2006-14-gujarat-toll-road-inv-co-ltd-gandhinagar-the-acit-gandhinagar-circle-gandhinagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-ind-2007-14-the-acit-1-2-m-s-ageco-india-p-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-ind-2006-14-the-ito-1-2-bhopal-sh-hemraj-singh-parmar-bhopal</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-ind-2007-14-m-s-shree-ram-troctors-the-ito-wd-1-2</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1018-ind-1998-14-shri-shankarlal-aswani-the-acit-inv-cir-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-434-ind-2007-14-the-acit-1-1-bhopal-m-s-shaphali-education-society-bhopal</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-383-ind-2007-14-m-s-krishi-upaj-mandi-samiti-the-acit-3-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-ind-2009-14-krishi-upaj-mandi-samiti-the-acit-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-ind-2009-14-krishi-upaj-mandi-samiti-khandwa-the-i-t-o-khandwa</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-ind-2009-14-m-s-krishi-upaj-mandi-samiti-the-acit-1-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-ind-2007-14-the-acit-1-1-m-s-ayushmati-education-amp-social-society</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-304-ind-2007-14-shri-shantilal-cocher-the-ito</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-pan-2009-14-m-s-models-construction-p-ltd-panaji-acit-panaji</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-hyd-2009-14-agricultural-market-committee-naidupet-ito-gudur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-ind-2009-14-shri-dwarkadas-agrawal-the-i-t-o</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-ind-2007-14-m-s-krishi-upaj-mandi-samiti-the-acit-3-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-251-ind-2007-14-the-acit-3-1-m-s-krishi-upaj-mandi-samiti-garatganj</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-ind-2009-14-the-acit-1-1-m-s-chuhan-eduction-soceity</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-ind-2009-14-the-acit-1-1-m-s-chuhan-eduction-soceity</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-ind-2009-14-the-acit-1-1-m-s-chuhan-eduction-soceity</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-ind-2007-14-shri-gayatri-parivar-trust-dewas-dewas-the-commissioner-of-income-tax-ujjain</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2730-ahd-2008-14-the-acit-central-circle-1-baroda-shri-dhulaji-d-damor-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2562-ahd-2006-14-the-ito-ward-5-3-ahmedabad-reliance-formulation-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2802-ahd-2004-14-the-ito-ward-6-2-surat-m-s-jayesh-enterprises-prop-jayesh-r-lakdawala-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2733-ahd-2008-14-the-acit-central-circle-1-baroda-shri-vikramsinh-b-chauhan-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-529-ahd-2005-14-the-ito-vapi-ward-4-nani-daman-shri-vishnu-harijibhai-gona-nani-daman</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3023-ahd-2004-14-naval-overseas-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4198-ahd-2007-14-shri-late-hashmukhlal-n-bhandari-surat-the-acit-inv-circle-1-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2172-ahd-2005-14-sparkle-stone-international-ahmedabad-the-acit-circle-10-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2494-ahd-2006-14-shri-amit-c-thumar-surat-the-income-tax-officer-ward-2-3-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-562-ahd-2006-14-the-acit-circle-5-ahmedabad-nabros-pharma-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2087-ahd-2003-14-the-asstt-cit-circle-5-ahmedabad-pearl-energy-infrastructure-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1303-ahd-2006-14-prarak-trading-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-2-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2386-ahd-2006-14-sanghvi-aerospace-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2791-ahd-2008-14-divyajyoti-n-trivedi-baroda-the-acit-cent-circle-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2738-ahd-2008-14-the-acit-central-circle-1-baroda-bhavnaben-j-chauhan-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-354-ahd-2009-14-the-acit-osd-circle-8-ahmedabad-repropack-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3457-ahd-2008-14-m-s-sagar-builders-pvt-ltd-surat-the-acit-cent-circle-2-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4097-ahd-2008-14-shri-dr-jayantilal-h-shah-huf-baroda-the-acit-circle-2-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2764-ahd-2008-14-the-acit-central-circle-1-baroda-m-s-baroda-auto-service-station-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2755-ahd-2008-14-the-acit-central-circle-1-baroda-shri-jayvijay-k-chauhan-huf-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3531-ahd-2008-14-the-ito-ward-3-2-baroda-m-s-navrachna-associates-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3891-ahd-2004-14-the-dcit-circle-5-baroda-m-s-aakar-construction-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-195-ahd-2002-14-shri-navinchandra-s-soni-baroda-the-ito-wd-2-3-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-213-ahd-2002-14-the-ito-ward-5-3-baroda-m-s-navinchandra-s-soni-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3540-ahd-2004-14-the-ito-ahmedabad-ward-2-2-ahmedabad-shri-prakash-dhingarmal-chopra-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2275-ahd-2006-14-m-s-gujarat-trading-co-the-income-tax-officer-ward-1-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-768-ahd-2007-14-the-dcit-circle-4-ahmedabad-hi-rel-electronics-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2336-ahd-2006-14-the-dcit-circle-4-ahmedabad-hi-rel-electronics-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1986-ahd-2007-14-goldmine-stocks-pvt-ltd-ahmedabad-the-income-tax-officer-circle-3-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1221-del-2003-14-abhinandan-investments-ltd-dcit-cir-1-1-new-delhi</loc>
               <lastmod>2025-04-13T21:21:05.035Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-638-del-2010-14-ito-new-delhi-m-s-v-m-forging-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.979Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thalapalam-service-co-operative-bank-ltd-no-3937-plassanal-p-o-kottayam-district-rep-by-its-secretary-k-m-narayanan-pillai-union-of-india-rep-by-its-secretary-to-law-department-central-secretariat-new-delhi-and-state-of-kerala-rep-by-its-chief-secretary-secretariat-thiruvananthapuram-and-the-registrar-of-co-operative-societies-thiruvananthapuram-and-state-information-commissioner-thiruvananthapuram-and-assistant-registrar-of-co-operative-societies-general-meenachil-pala-and-k-t-thomas-koottunkal-house-post-anjoottimangalam-via-plassanal-18175</loc>
               <lastmod>2025-09-18T06:56:30.434Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-raipur-c-g-chhattisgarh-state-industrial-development-corporation-ltd-raipur-c-g-0-a-7</loc>
               <lastmod>2025-09-18T07:05:52.014Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-pulp-n-pack-private-ltd-the-commercial-tax-officer-nidadavolu-circle-and-the-deputy-commissioner-ct-eluru-division-22266-of-2008</loc>
               <lastmod>2025-09-18T07:05:30.824Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-raipur-chhattisgarh-sewas-singh-oberai-company-87-0a2967</loc>
               <lastmod>2025-09-18T07:02:21.101Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jay-bharat-maruti-ltd-commissioner-of-income-tax-501-2007</loc>
               <lastmod>2025-09-18T07:01:28.822Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-600-del-2009-14-ito-bhiwani-adarsh-shiksha-samiti-bhiwani</loc>
               <lastmod>2025-04-16T10:21:27.100Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-599-del-2009-14-ito-bhiwani-adarsh-shiksha-samiti-bhiwani</loc>
               <lastmod>2025-04-16T10:21:27.143Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-g-m-college-l-s-k-hospital-kishanganj-the-union-of-india-through-chief-commissioner-of-income-tax-patna-and-the-commissioner-of-income-tax-bhagalpur-and-the-asst-commissioner-of-income-tax-circle-u2013-3-purnea-and-dist-valuation-officer-income-tax-deptt-kanpur-up-4143-2009-4193-2009-4824-2009</loc>
               <lastmod>2025-12-25T11:55:21.045Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cochin-international-airport-limited-the-deputy-commissioner-of-income-tax-circle-1-1-range-i-and-deputy-commissioner-of-income-tax-tds-and-the-commissioner-of-income-tax-tds-and-central-board-of-direct-taxes-ministry-of-finance-government-of-india-6858</loc>
               <lastmod>2025-12-25T07:50:21.121Z</lastmod>
           </url>
         
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