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               <loc>https://counselvise.com/direct-tax/judgements/ita-1278-del-2007-14-dcit-cir-3-1-m-s-creative-travels-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-792-del-2009-14-acit-new-delhi-m-s-ansal-buildwell-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-611-ind-2007-14-m-s-sharda-shikshan-samiti-the-cit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-550-ind-2006-14-shri-raghunath-shahu-the-acit-4-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-714-ind-2007-14-the-acit-1-2-late-shri-babulal-soni</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-511-ind-2007-14-the-acit-3-1-m-s-quantam-fueltech-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-524-ind-2000-14-the-dcit-cir-1-1-m-s-armar-finance-amp-commerce</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-402-ind-2006-14-m-s-mcw-health-care-p-ltd-the-dcit-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-340-ind-2006-14-m-s-m-p-financial-corporation-the-dcit-cir-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-709-ind-2006-14-m-s-mew-health-care-ltd-the-dcit-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-38-ind-2005-14-the-dcit-3-1-m-s-raj-homes-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-24-ind-2008-14-shri-dhankumar-barjatia-the-ito-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-135-ind-2006-14-the-ito-smt-ashadevi-lath-m-s-abhisekh-textile-burhanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-413-ind-2006-14-the-acit-cir-1-1-the-jila-sahakari-krishi-amp-gramin-bank</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-527-ind-2007-14-the-acit-3-1-shri-anuj-kumar-shadilya</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-88-ind-2009-14-shri-dharampal-sahu-the-d-c-i-t-4-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-90-ind-2009-14-shri-dharampal-sahu-the-d-c-i-t-4-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-92-ind-2009-14-shri-dharampal-sahu-the-d-c-i-t-4-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2721-ahd-2009-14-the-acit-circle-3-surat-dr-diptiben-d-patel-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/geo-enpro-petroleum-ltd-dy-commissioner-of-income-tax-1070-2007</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-a-niamathulla-s-o-p-m-abdul-kareem-kannattupadavil-house-u-c-college-p-o-aluva-2-the-union-of-india-rep-by-the-secretary-ministry-of-finance-new-delhi-and-the-attorney-general-of-india-office-of-the-attorney-general-of-india-supreme-court-of-india-new-delhi-and-state-of-kerala-rep-by-the-secretary-to-government-department-of-home-govt-secretariat-thiruvananthapuram-and-public-prosecutor-high-court-of-kerala-ernakulam-and-k-muhammed-s-o-kunju-palakkaparambil-house-u-c-college-p-o-aluva-12313</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-515-del-2009-14-sh-surender-singh-dahiya-ito-sonepat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-519-del-2009-14-sh-surender-singh-dahiya-ito-sonepat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3550-del-2008-14-acit-faridabad-m-s-om-parkash-amp-sons-huf-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-300-del-2006-14-maruti-udyog-ltd-addl-cit-range-6</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/olam-exports-india-limited-the-commissioner-of-income-tax-income-tax-office-trivandrum-kerala-169-2008</loc>
               <lastmod>2025-12-25T07:50:20.955Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/b-indiramma-legal-heir-of-late-sri-s-p-chandrasekharan-nair-the-income-tax-officer-ward-2-quilon-and-the-commissioner-of-income-tax-trivandrum-24343</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/satish-kumar-keshari-the-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-1-patna-44154</loc>
               <lastmod>2025-12-25T11:50:25.807Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/sharad-keshri-the-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-1-patna-43851</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2071-del-2001-14-jcit-special-range-24-delhi-metro-rail-corporation-ltd</loc>
               <lastmod>2025-04-18T17:56:54.246Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1214-ahd-2006-14-the-ito-ward-8-1-ahmedabad-sai-inspiration-construction-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2339-ahd-2006-14-the-dcit-circle-4-ahmedabad-hiren-aluminium-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-888-ahd-2009-14-b-chintamani-dyes-pvt-ltd-surat-the-income-tax-officer-ward-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-263-ahd-2003-14-torrent-pharmaceuticals-ltd-the-asstt-cit-circle-8</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2193-ahd-2004-14-sahaj-securities-pvt-ltd-formerly-known-as-rajesh-jhaveri-securities-pvt-ltd-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-590-ahd-2003-14-the-acit-circle-8-torrent-pharmaceuticals-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3927-ahd-2004-14-the-acit-circle-5-ahmedabad-parle-international-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-917-ahd-2005-14-the-ito-ward-4-gandhinagar-shri-shailesh-anilkumar-amin-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3869-ahd-2007-14-the-acit-circle-5-ahmedabad-rasranjan-food-products-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1391-ahd-2007-14-lalbhai-reality-finance-pvt-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3766-ahd-2007-14-keyuriben-rakeshbhai-patel-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2578-ahd-2007-14-the-dcit-osd-circle-8-ahmedabad-s-k-stock-broking-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-750-ahd-2004-14-shri-navnitbhai-m-shah-the-income-tax-officer-ward-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3341-ahd-2004-14-the-acit-circle-12-ahmedabad-m-s-param-exports-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3181-ahd-2004-14-the-ito-ward-4-3-ahmedabad-freedom-glasses-eyelaser-centre-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1682-ahd-2005-14-the-acit-osd-range-1-ahmedabad-alex-cables-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1309-ahd-2006-14-the-acit-central-circle-1-2-ahmedabad-m-s-gala-gymkhana-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1121-ahd-2004-14-m-s-fairdeal-suppliers-pvt-ltd-the-income-tax-officer-ward-4-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-901-ahd-2006-14-m-s-fairdeal-suppliers-pvt-ltd-the-acit-circle-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1848-ahd-2006-14-the-acit-central-circle-1-2-ahmedabad-havmor-navrangpura-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1849-ahd-2006-14-the-acit-central-circle-1-2-ahmedabad-havmor-restaurant-baroda-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-551-ahd-2009-14-asiatic-colour-chem-industries-ltd-ahmedabad-the-acit-osd-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4152-ahd-2008-14-shri-murlidhar-bohra-baroda-the-income-tax-officer-ward-5-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3504-ahd-2008-14-the-acit-mehsana-circle-mehsana-m-s-apollo-construction-equipment-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-607-ahd-2009-14-munoth-investment-amp-finance-co-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2868-ahd-2007-14-the-acit-circle-4-ahmedabad-gujarat-gas-company-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1074-ahd-2009-14-parikh-enterprises-ltd-ahmedabad-the-dy-cit-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2070-ahd-2004-14-the-ito-ward-1-shri-ashokkumar-chandulal-modi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1928-ahd-2007-14-the-dcit-circle-4-ahmedabad-lalbhai-reality-finance-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2281-ahd-2006-14-the-acit-circle-5-ahmedabad-rasranjan-food-products-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2749-ahd-2007-14-shri-ashwin-chhaganlal-patel-ahmedabad-the-acit-circle-6-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3695-ahd-2007-14-nandan-exim-ltd-ahmedabad-the-income-tax-officer-ward-5-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2613-ahd-2006-14-the-acit-circle-5-ahmedabad-rasranjan-food-products-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-319-ahd-2008-14-adi-nemnath-jain-deherasar-ni-pedhi-surat-the-cit-i-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4849-del-2005-14-ramesh-chandra-singal-jcit-bhiwani-range</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4800-del-2004-14-ito-co-ward-10-4-dwarikadhish-capital-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2788-del-2008-14-acit-circle-47-1-new-delhi-yashimitsu-zautsu-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-92-ahd-2005-14-the-ito-ward-5-1-ahmedabad-nilchem-capital-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1573-del-2008-14-suresh-kumar-ito-ward-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3728-del-2008-14-acit-new-delhi-m-s-v-v-industrial-processors-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2082-del-2003-14-delhi-metro-rail-corporation-ltd-dcit-cir-10-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-401-del-2003-14-tulip-finance-ltd-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2940-del-2008-14-acit-circle-1-faridabad-mis-outsoursing-p-ltd-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/geo-enpro-petroleum-ltd-dy-commissioner-of-income-tax-1070-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/apex-metchem-p-ltd-income-tax-appellate-tribunal-jaipur-bench-and-itat-mumbai-and-cit-5081-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-budhewal-co-op-sugar-mills-limited-c-i-t-aayakar-bhawan-rishi-nagar-ludhiana-232</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sharad-keshri-the-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-1-patna-43839</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/satish-kumar-keshari-the-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-1-patna-42820</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sharad-keshri-the-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-1-patna-44286</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sharad-keshri-the-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-1-patna-43815</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-184-del-2005-16-acit-central-circle-8-goldy-medicos-india-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-576-ahd-2009-14-m-s-roopmangal-emporium-surat-the-incom-tax-officer-ward-5-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-107-ahd-2009-14-siddhivinayak-cockchem-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-506-ahd-2007-14-the-dcit-osd-range-1-ahmedabad-bisazza-india-limited-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3964-ahd-2004-14-gujarat-mineral-development-corporation-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-116-ahd-2009-14-the-acit-osd-cicle-8-ahmedabad-m-s-suraj-stainless-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-606-ahd-2009-14-smt-juliben-kalpeshkumar-shah-bhavnagar-the-income-tax-officer-ward-1-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-578-ahd-2009-14-m-s-roopmangal-emporium-surat-the-incom-tax-officer-ward-5-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-823-ahd-2009-14-m-s-parker-multi-commodities-i-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-768-ahd-2009-14-smt-ambai-meena-ramniklal-ahmedabad-the-income-tax-officer-ward-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1848-ahd-2003-14-krishan-cold-storage-the-ito-ward-2-4</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-ahd-2003-14-the-ito-ward-4-2-jayshivam-buildwell-pvt-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3945-ahd-2008-14-the-state-bank-of-saurashtra-bhavnagar-the-addl-cit-bnr-range-1-bhavnagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2146-ahd-2006-14-the-dcit-circle-4-ahmedabad-marck-parenterals-i-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4450-ahd-2007-14-late-shri-mahendra-prabhudas-soni-ahmedabad-the-cit-ahmedabad-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2742-ahd-2004-14-the-ito-ward-2-gandhinagar-m-s-paras-constructions-gandhinagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1227-ahd-2003-14-anagram-stock-broking-ltd-the-acit-inv-circle-2-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1876-ahd-2005-14-shri-jitendra-amratlal-doshi-surat-the-income-tax-officer-ward-8-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1433-ahd-2006-14-the-ito-ward-4-1-ahmedabad-m-s-e-infochips-limited-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-645-ahd-2007-14-asiam-studio-pvt-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-662-ahd-2006-14-m-s-bhadrada-chemicals-pvt-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3887-ahd-2008-14-the-dcit-circle-9-ahmedabad-m-s-aasthaa-buildcon-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3641-ahd-2007-14-navbharat-seeds-pvt-ltd-ahmedabad-the-acit-circle-5</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4073-ahd-2008-14-the-acit-circle-4-gujarat-lease-financing-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3900-ahd-2007-14-the-rasranjan-food-products-p-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-625-ahd-2009-14-the-ito-ward-8-2-ahmedabad-sonam-steel-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3622-ahd-2007-14-the-dy-director-of-income-tax-exemption-ahmedabad-shri-maheshwari-pragati-mandal-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3423-ahd-2008-14-the-acit-gnr-circle-gandhinagar-gandhinagar-district-co-op-milk-producers-union-ltd-gandhinagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3818-ahd-2004-14-m-s-new-gujarat-tin-circle-depot-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4050-ahd-2008-14-m-s-sagar-constructions-surat-the-addl-cit-range-5-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-753-ahd-2009-14-the-acit-circle-1-bhavnagar-shyam-steel-pvt-ltd-bhavnagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1982-ahd-2007-14-creative-infocity-ltd-gandhinagar-the-cit-gandhinagar-gandhinagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2838-ahd-2007-14-the-ito-gnr-ward-4-gandhinagar-gujarat-state-civil-supplies-corporation-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1766-ahd-2006-14-m-s-suzlon-energy-limited-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-772-ahd-2007-14-the-ito-ward-8-1-ahmedabad-top-media-entertainment-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-602-ahd-2006-14-the-acit-circle-2-bhavnagar-m-s-guru-ashish-ship-breakers-bhavnagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3840-ahd-2003-14-m-s-hindustan-construction-co-the-ito-ward-5-3</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-ahd-2005-14-excel-forgings-pvt-ltd-the-jt-cit-s-r-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1560-ahd-2004-14-the-ito-ward-6-2-naranpura-mazdoor-kamdar-sahakari-mandali-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2784-ahd-2002-14-m-s-anjaleem-enterprise-p-ltd-baroda-the-dy-cit-baroda-circle-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1808-ahd-2006-14-shri-manjibhai-s-savani-huf-surat-the-income-tax-officer-ward-3-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-791-ahd-2006-14-m-s-bharat-industries-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-ahd-2008-14-express-hotels-pvt-ltd-baroda-the-acit-circle-1-2-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2045-ahd-2005-14-the-dcit-circle-9-ahmedabad-m-s-manibhai-amp-brothers-ahmedabad</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3929-ahd-2008-14-m-s-transmetal-ltd-baroda-the-dy-cit-circle-4-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3812-ahd-2008-14-shri-anilbhai-vaghjibhai-patel-surat-the-income-tax-officer-ward-9-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3962-ahd-2008-14-shri-ajitkumar-r-ranka-navsari-the-dy-cit-navsari-circle-navsari</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1743-ahd-2005-14-anupam-silk-mills-pvt-ltd-surat-the-acit-cent-circle-4-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1867-ahd-2005-14-the-acit-central-circle-4-surat-m-s-anupam-silk-mills-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2462-ahd-2005-14-the-dcit-circle-5-baroda-m-s-amar-mining-co-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1758-ahd-2006-14-shri-dhaval-d-patel-l-h-of-late-dilip-r-patel-baroda-the-acit-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1632-ahd-2006-14-shri-dharmdutt-s-pathak-surat-the-income-tax-officer-ward-9-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-566-ahd-2007-14-the-acit-patan-circle-patan-agriculture-produce-mkt-committee-visnagar</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-783-ahd-2009-14-shri-naranbhai-ghelabhai-surat-the-income-tax-officer-ward-9-3-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-789-ahd-2009-14-m-s-kalathia-investment-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-2-bhavnagar</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3321-ahd-2008-14-the-acit-circle3-surat-shri-parshottamdas-n-deladia-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-ahd-2009-14-mehsana-dist-co-op-milk-producers-union-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-23-del-2008-14-ito-ward-30-2-the-vaish-cooperative-new-bank-ltd</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1409-del-2007-14-micro-abrasives-india-p-ltd-dcit-cir-6-1</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2903-del-2008-14-wilsonai-west-end-school-society-cit-moradabad</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3109-del-2008-14-vikas-jakhar-bhiwani-acit-bhiwani</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-236-del-2008-14-jubilant-securities-p-ltd-dcit-circle-4-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2059-del-2007-14-acit-panipat-circle-accent-for-living</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1617-del-2002-14-saint-gobain-diamond-winter-ltd-addl-cit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2062-del-2002-14-ranbaxi-holding-company-dcit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1988-del-2007-14-ito-ward-6-3-mehra-jewel</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-del-2008-14-chinatust-commercial-bank-adit-international-taxation-circle-2-2</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2089-del-2007-14-sushil-kumar-ito-ward-4</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-891-del-2008-14-acit-cc-18-surinder-mohan-mukhija</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-565-del-2008-14-meera-devi-acit-cc-14</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-62-del-2008-14-krishan-medical-amp-social-welfare-society-cit</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-791-del-2009-14-acit-new-delhi-m-s-ansal-buildwell-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3767-del-2007-14-dcit-circle-9-1-spun-micro-processing-p-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-519-del-2008-14-surendra-mohan-makhija-acit-cc-18</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-892-del-2009-14-smt-veena-malik-delhi-ito-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-845-del-2009-14-m-s-satbir-singh-amp-co-rohtak-ito-rohtak</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2396-del-2008-14-amit-sachdeva-new-delhi-dcit-circle-25-1-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1625-del-2008-14-dcit-circle-12-1-gkn-driveling-i-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-661-ind-2006-14-shri-vimalchand-jain-the-ito-1-2</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-ind-2008-14-the-acit-3-1-m-s-shalimar-housing-amp-finance-ltd</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-355-ind-2006-14-the-ito-2-2-m-s-arti-talkij</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-478-ind-2005-14-the-acit-1-1-bhopal-m-s-som-distilleries-amp-brewaries-ltd-bhopal</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-480-ind-2007-14-m-s-m-p-laghu-udyog-nigam-ltd-the-dcit-2-1</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-323-ind-2007-14-the-acit-3-1-shri-kailash-chandra-dhanuka</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-ind-2006-14-the-acit-1-1-m-s-som-distellaries-p-ld</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-ind-2009-14-m-s-krishi-upaj-mandi-samit-the-c-i-t</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-925-ind-2003-14-the-acit-2-1-m-s-m-p-united-pali-proplin</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-406-ind-2006-14-the-acit-2-1-m-s-satal-katha-amp-chemicals-ltd</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-ind-2006-14-m-s-m-p-financial-corporation-the-dcit-cir-1-1</loc>
               <lastmod>2024-10-09T16:57:16.141Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-769-ind-2006-14-the-acit-1-2-m-s-jyoti-overseas-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3710-del-2007-14-consulting-engineering-services-india-p-ltd-acit-circle-3-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shree-choudhary-transport-company-income-tax-officer-7865-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3765-del-2008-14-ito-new-delhi-neo-planet-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kama-unv-w-lines-and-central-commissioner-of-customs-and-central-excise-new-delhi-n-a</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ats-infrastructure-ltd-and-ats-construction-maintenance-p-ltd-and-ats-promoters-builders-p-ltd-and-ashwani-talwar-and-getamber-anand-and-alstonia-township-p-ltd-cit-9028-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/orissa-state-beverages-corporation-ltd-union-of-india-others-15804</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-222-del-2008-14-uop-services-ltd-adit-international-taxation-circle-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2-ahd-2009-14-sonalank-investments-amp-trading-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4159-ahd-2008-14-the-dcit-circle-6-ahmedabad-m-s-technosoft-service-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1603-ahd-2005-14-aditi-exports-pvt-ltd-ahmedabad-the-dy-cit-osd-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1604-ahd-2005-14-alex-cables-ltd-ahmedabad-the-dy-cit-osd-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3762-ahd-2007-14-naman-associates-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-110-ahd-2009-14-the-kankaria-maninagar-nagrik-sahakari-bank-ltd-ahmedabad-the-dit-cib-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3132-ahd-2007-14-smt-rajalben-hirenbhai-patel-ahmedabad-the-acit-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3572-ahd-2007-14-the-acit-osd-i-ar-4-ahmedabad-gujarat-gas-company-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2203-ahd-2006-14-the-ito-ward-8-1-ahmedabad-m-s-trisuns-commodities-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-672-ahd-2006-14-the-acit-osd-ward-10-2-ahmedabad-shri-kalyanbhai-l-vasa-huf-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1070-ahd-2000-14-the-j-c-i-t-asstt-sr-1-m-s-garden-finance-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-773-ahd-2009-14-the-ito-ward-5-2-ahmedabad-parker-multi-commodities-i-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3574-ahd-2004-14-honest-enterprises-ltd-baroda-the-dy-cit-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-106-ahd-2009-14-the-ito-2-4-bhavnagar-shri-sidheshwar-khand-udyog-sahakari-mandli-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3135-ahd-2007-14-shri-karsanbhai-khodidas-patel-ahmedabad-the-acit-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2901-ahd-2006-14-gujarat-toll-road-inv-co-ltd-gandhinagar-the-acit-gandhinagar-circle-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3677-ahd-2008-14-m-s-gayatri-construction-co-mehsana-the-income-tax-officer-tds-patan-range-patan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-96-ahd-2005-14-rasranjan-food-products-pvt-ltd-ahmedabad-the-acit-cent-circle-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-335-ahd-2002-14-m-s-bayer-diagnostics-india-ltd-baroda-the-jtcit-sr-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-296-ahd-2005-14-asiam-studio-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-558-ahd-2006-14-the-acit-ahmedabad-circle-3-ahmedabad-b-k-share-amp-stock-brokers-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-703-ahd-2005-14-the-acit-ahmedabad-circle-3-ahmedabad-m-s-usha-finstock-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1390-ahd-2007-14-lalbhai-reality-finance-pvt-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3475-ahd-2008-14-the-dcit-central-circle-2-3-ahmedabad-clio-infotech-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2088-ahd-2008-14-the-ito-ward-5-3-ahmedabad-m-s-rasranjan-food-products-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-906-ahd-2008-14-shri-dineshchandra-j-soni-the-income-tax-officer-ward-5-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4076-ahd-2008-14-shri-bhikhabhai-s-goti-surat-the-income-tax-officer-ward-9-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-740-ahd-2009-14-m-s-akshar-gems-surat-the-addl-cit-range-7-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2043-ahd-2007-14-m-s-associated-engineering-construction-co-baroda-the-acit-circle-2-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4112-ahd-2008-14-smt-taraben-purshottam-thakor-l-h-of-late-purshottam-c-thakor-ahmedabad-the-acit-circle-15-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4114-ahd-2008-14-smt-kalpanaben-bimal-patel-ahmedabad-the-income-tax-officer-ward-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-860-ahd-2007-14-the-ito-ward-6-4-ahmedabad-m-s-deep-chemicals-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-511-ahd-2006-14-satyam-trust-ahmedabad-the-acit-circle-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-233-ahd-2007-14-ramdev-food-products-pvt-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3528-ahd-2008-14-shri-ankur-rasiklal-patel-ankleshwar-the-dy-cit-bharuch-circle-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3544-ahd-2008-14-the-dcitbharuch-circle-bharuch-m-s-mehsana-steels-ankleshwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2295-ahd-2008-14-shri-shashikant-jatashanker-bhatt-ahmedabad-the-acit-circle-15-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2343-ahd-2004-14-shri-utsavlal-pukhraj-kanunga-ahmedabad-the-income-tax-officer-ward-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-686-ahd-2005-14-the-dcit-circle-5-baroda-m-s-amar-mining-co-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1158-ahd-2004-14-the-acit-central-circle-2-baroda-anay-developers-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1690-ahd-2006-14-m-s-ario-brothers-the-acit-circle-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1781-ahd-2005-14-osian-lpg-bottling-ltd-anand-the-jt-cit-asstt-spl-range-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1282-ahd-2006-14-shri-ashwin-himmatlal-shah-valsad-the-acit-circle-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1311-ahd-2006-14-m-s-hindustan-magcobar-chemicals-ltd-bharuch-the-acit-bharuch-circle-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2877-ahd-2006-14-garden-silk-mills-limited-surat-the-acit-circle-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-704-ahd-2009-14-m-s-sarvoday-stamping-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-705-ahd-2009-14-m-s-sarvoday-lamination-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-778-ahd-2009-14-the-ito-ward-6-3-ahmedabad-m-s-ajanta-packaging-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-769-ahd-2009-14-the-dcit-circle-5-baroda-m-s-plastic-house-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-731-ahd-2009-14-the-acit-circle-4-baroda-m-s-world-trade-impex-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1992-ahd-2005-14-shri-vipul-fashions-pvt-ltd-surat-the-acit-range-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2480-ahd-2005-14-rajulben-s-patel-baroda-the-acit-circle-8-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3660-ahd-2007-14-associated-power-structure-pvt-ltd-baroda-the-acit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-710-ahd-2006-14-unident-brushes-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-773-ahd-2006-14-the-acit-circle-3-ahmedabad-m-s-setalvad-bros-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-266-ahd-2006-14-m-s-setalvad-bros-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-700-ahd-2006-14-shri-vishnubhai-m-patel-ahmedabad-the-income-tax-officer-ward-7-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2252-ahd-2007-14-shri-ashokkumar-manmal-sanghvi-ahmedabad-the-income-tax-officer-ward-6-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1455-ahd-2007-14-the-acit-circle-2-bhavnagar-m-s-g-n-ship-breakers-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1562-ahd-2008-14-the-ito-ward-5-1-baroda-m-s-a-p-construction-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2386-ahd-2007-14-the-ito-ward-4-1-ahmedabad-m-s-e-infochips-limited-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-781-ahd-2009-14-poonam-dyg-amp-ptg-mills-p-ltd-surat-the-acit-cent-circle-4-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1636-ahd-2006-14-m-s-digital-multiforms-limited-ahmedabad-the-acit-circle-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3149-ahd-2008-14-m-s-suresh-amp-co-bharuch-the-dy-cit-bharuch-circle-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-693-ahd-2009-14-the-dcits-k-circle-himatnagar-m-s-ranjit-quarry-works</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-214-ahd-2009-14-the-acit-osd-cicle-8-ahmedabad-m-s-sarjan-realities-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3290-del-2008-14-ito-ward-18-3-new-delhi-winstrol-petrochemicals-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-524-del-2007-14-windsor-exports-asst-cit-circle-31-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2787-del-2008-14-acit-circle-47-1-new-delhi-yashimitsu-zautsu-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-22-del-2008-14-ito-ward-30-2-the-vaish-cooperative-adarsh-bank-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2765-del-2008-14-ito-ward-47-4-new-delhi-tilak-raj-sukeja-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2087-del-2008-14-dcit-circle-12-1-gulati-glass-industries-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4537-del-2003-14-dcit-central-circle-ii-all-india-personality-envestment-cultural-centre</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-106-del-2008-14-artech-infosystems-p-ltd-a-o-circle-9-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1031-del-2007-14-acit-cc-3-goetz-india-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2081-del-2003-14-delhi-metro-rail-corporation-ltd-addl-cit-spl-r-24</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3814-del-2008-14-shiv-shakhi-exports-panipat-acit-panipat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3724-del-2007-14-acit-circle-3-1-consulting-engineering-services-india-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4300-del-2003-14-all-india-personality-enhancement-amp-cultrural-centre-society-acit-cir-ii</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1874-del-2004-14-delhi-metro-rail-corpn-ltd-dcit-circle-10-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5531-del-2004-14-acit-central-circle-20-gopal-das-estate-amp-housing-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-928-del-2007-14-lalknan-store-crushers-ltd-dcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3831-del-2006-14-dcit-circle-13-1-nokia-india-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2999-del-2008-14-acit-panipat-vishal-spinning-mills-panipat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3712-del-2008-14-executive-officer-ddo-municipal-commercial-rohtak-addl-cit-rohtak</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3526-del-2004-14-acit-circle-24-1-ful-kant-jha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1225-del-2003-14-dcit-circle-12-1-gopal-dass-estate-amp-housing-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4190-del-2003-14-petronet-lng-ltd-dcit-circle-11</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4914-del-2003-14-acit-circle-32-1-k-c-saigal-capt</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3551-del-2008-14-acit-faridabad-sh-k-l-taneja-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-35-del-2008-14-a-b-hotel-ld-radisson-hotel-dcit-circle-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4174-del-2003-14-sandeep-kumar-sevak-dcit-cir-5-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3354-del-2006-14-acit-circle-1-transocean-offshore-international-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3424-del-2007-14-dcit-circle-11-1-eland-international-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-62-hyd-2009-14-smt-n-sobha-rani-hyderabad-addl-cit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-787-ind-2006-14-shri-manish-nagar-the-acit-4-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-237-ind-2008-14-the-ito-2-1-shri-mahakal-mandir-prabandh-samiti</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-458-ind-2008-14-m-s-m-p-madhyam-the-a-c-i-t-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-612-ind-2007-14-the-ito-1-2-shri-ashok-soni</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-352-ind-2006-14-m-s-kuber-lighting-p-ltd-the-acit-cir-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-334-ind-2006-14-m-s-trimurti-builders-the-acit-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-188-ind-2009-14-m-s-sanjana-cold-storage-pvt-ltd-indore-the-acit-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-162-ind-2009-14-jila-rogi-kalyan-samiti-the-a-c-i-t-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-91-ind-2009-14-shri-dharampal-sahu-the-d-c-i-t-4-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-189-ind-2009-14-shri-baijnath-prasad-jaiswal-indore-the-ito-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-105-ind-2009-14-shri-prahlad-das-agrawal-the-i-t-o</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-84-ind-2009-14-shri-halkuram-sahu-the-d-c-i-t-4-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-110-ind-2009-14-the-acit-ratlam-smt-rashmi-kataria-ratlam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-40-ind-2009-14-sh-ashok-kumar-jain-the-ito-2-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3373-del-2008-14-capt-vikas-gupta-noida-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dehradun-and-asstt-commissioner-of-income-tax-osd-circle-u2013-1-dehradun-rbf-rig-corporation-71-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/jal-hotels-co-ltd-asstt-dir-of-income-tax-wp-c-no-8902-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/geo-enpro-petroleum-ltd-dy-commissioner-of-income-tax-1070-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sharad-keshri-the-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-1-patna-43543</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/satish-kumar-keshari-the-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-1-patna-42823</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shekhar-keshri-the-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-1-patna-44322</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shekhar-keshri-the-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-1-patna-43599</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/satish-kumar-keshari-the-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-1-patna-42821</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-928-ahd-2009-14-shri-ashok-bhuramal-kothari-ahmedabad-the-dy-cit-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-659-del-2009-14-ito-new-delhi-sh-suvir-singh-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2839-ahd-2007-14-the-ito-gnr-ward-4-gandhinagar-gujarat-state-civil-supplies-corporation-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-347-ahd-2009-14-shri-jayantilal-j-patel-himatnagar-the-dy-cit-s-circle-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2024-ahd-2006-14-shri-utsavlal-pukhraj-kanunga-ahmedabad-the-income-tax-officer-ward-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-782-ahd-2009-14-the-ito-ward-9-4-surat-shri-trambakbhai-premjibhai-gajjar-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1243-ahd-2003-14-the-acit-vapi-circle-omnibus-ind-dev-corpn-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2038-ahd-2004-14-the-a-ci-t-circle-4-ahmedabad-india-gelatine-amp-chemicals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2029-ahd-2004-14-india-gelatin-amp-chemicals-ltd-ahmedabad-the-income-tax-officer-ward-4-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1791-ahd-2006-14-the-acit-central-circle-4-surat-m-s-anupam-silk-mills-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1649-ahd-2006-14-bhal-construction-co-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1567-ahd-2008-14-the-ito-ward-5-2-baroda-m-s-abhay-associates-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4096-del-2007-14-hari-bhagwan-agarwal-acit-range-ii</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-619-del-2007-14-fashion-boom-acit-circle-22-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-67-ahd-2007-14-the-ito-gnr-ward-1-gandhinagar-shri-arvind-s-lodha-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1842-ahd-2006-14-the-dcit-circle-4-ahmedabad-lok-prakashan-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1294-ahd-2006-14-the-acit-bharuch-circle-bharuch-m-s-hindustan-magcobar-chemicals-ltd-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-749-ahd-2007-14-the-ito-ward-8-4-ahmedabad-vividh-rasayan-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-710-ahd-2009-14-the-dcit-circle-5-ahmedabad-nirma-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3462-ahd-2008-14-inara-housing-finance-ltd-surat-the-income-tax-officer-ward-1-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-705-ahd-2006-14-kalpataru-power-transmission-co-ltd-gandhinagar-the-acit-gnr-circle-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1795-ahd-2008-14-m-s-express-hotels-pvt-ltd-baroda-the-acit-circle-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-557-ahd-2008-14-shri-adamji-a-chasmawala-baroda-the-acit-circle-5-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3930-ahd-2008-14-m-s-transmetal-ltd-baroda-the-dy-cit-circle-4-baroda</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-556-ahd-2006-14-the-acit-circle-3-ahmedabad-new-nandi-seeds-corporation-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-785-ahd-2009-14-m-s-haridarshan-associates-surat-the-acit-circle-9-surat</loc>
               <lastmod>2024-10-09T16:53:39.496Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3470-del-2005-14-jaguar-amp-co-ltd-acit-central-circle-17</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-982-del-2007-14-wazir-chand-handicrafts-acit-range-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-175-del-2008-14-ddit-e-inv-circle-i-akhil-bhartiya-prathmik-sikshak-sangh-bhawan-trust</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-889-del-2008-14-acit-cc-18-surinder-mohan-mukhija</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2313-del-2003-14-abhishekh-auto-india-pvt-ltd-acit-cir-1-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4189-del-2003-14-petronet-lng-ltd-dcit-circle-11</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3791-del-2008-14-rajan-nanda-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1130-ahd-2005-14-the-acit-osd-range-9-ahmedabad-m-s-g-k-patel-amp-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4139-ahd-2008-14-shri-samson-c-christian-ahmedabad-the-income-tax-officer-ward-12-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3943-ahd-2008-14-shri-samson-c-christian-ahmedabad-the-income-tax-officer-ward-12-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-368-ahd-2004-14-skylark-cmc-p-ltd-the-acit-circle-8</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1850-ahd-2006-14-the-acit-central-circle-1-2-ahmedabad-m-s-s-c-chona-amp-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1012-ahd-2006-14-aditi-exports-pvt-ltd-ahmedabad-the-dy-cit-osd-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-649-ahd-2009-14-shri-jitendrakumar-bhikhabhai-patel-anand-the-income-tax-officer-ward-3-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-605-ahd-2009-14-smt-binakaben-piyushbhai-shah-bhavnagar-the-income-tax-officer-ward-1-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1973-ahd-2006-14-m-s-trisuns-commodities-pvt-ltd-ahmedabad-the-acit-osd-ward-8-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-729-ahd-2007-14-the-ito-ward-7-3-ahmedabad-shri-ketul-ramubhai-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2145-ahd-2006-14-the-dcit-circle-4-ahmedabad-marck-parenterals-i-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-861-ahd-2007-14-the-ito-ward-5-3-ahmedabad-m-s-rutvi-steel-amp-alloys-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-841-ahd-2009-14-the-dcit-circle-5-ahmedabad-parikh-enterprises-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2055-ahd-2006-14-shri-amit-n-shah-ahmedabad-the-acit-osd-circle-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3696-ahd-2004-14-sai-inspriration-construction-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3134-ahd-2007-14-shri-karsanbhai-khodidas-patel-huf-ahmedabad-the-acit-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1228-ahd-2003-14-anagram-stock-broking-ltd-the-acit-inv-circle-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2387-ahd-2005-14-rasranjan-food-products-p-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-610-ahd-2005-14-jalpa-specific-family-trust-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2410-ahd-2007-14-missionpharma-logistics-india-pvt-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3879-ahd-2008-14-the-ito-ward-4-4-baroda-m-s-zenith-ropes-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3621-ahd-2008-14-the-acit-circle-8-ahmedabad-m-s-unique-mercantile-india-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-822-ahd-2008-14-shri-dineshchandra-j-soni-the-income-tax-officer-ward-5-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1393-ahd-2007-14-paras-pharmaceuticals-ltd-ahmedabad-the-cit-iii-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1543-ahd-2007-14-jalpa-specific-family-trust-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1319-ahd-2008-14-late-shivabhai-revidas-patel-through-l-h-shri-kantilal-s-patel-mehsana-the-income-tax-officer-mehsana-ward-2-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4230-ahd-2007-14-the-dcit-circle-4-ahmedabad-indian-research-manifestation-laboratories-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1608-ahd-2008-14-natvarbhai-c-patel-charitable-trust-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3751-ahd-2008-14-a-1-acid-pvt-ltd-ahmedabad-the-dy-cit-circle-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-530-ahd-2006-14-m-s-sterling-city-devlopment-co-ahmedabad-the-acit-circle-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-840-ahd-2009-14-the-dcit-circle-5-ahmedabad-shri-ashok-bhuramal-kothari-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4009-ahd-2008-14-the-acit-circle-9-surat-shri-amarshibhai-r-miyani-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-111-ahd-2009-14-the-ito-ward-4-2-ahmedabad-kinariwala-spinners-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1780-ahd-2007-14-the-acit-circle-2-1-baroda-m-s-associated-engineering-construction-co-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1631-ahd-2008-14-m-s-harikrishna-vijay-saw-mill-nadiad-the-income-tax-officer-ward-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4086-ahd-2007-14-symphony-comfort-systems-limited-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-208-del-2005-14-goetez-india-ltd-dcit-circle-12-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-518-del-2009-14-sh-surender-singh-dahiya-ito-sonepat</loc>
               <lastmod>2025-09-17T13:00:40.456Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-516-del-2009-14-sh-surender-singh-dahiya-ito-sonepat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-meena-p-n-singh-commissioner-of-police-ors-and-mr-basant-kumar-chaudhary-and-mr-jaspal-singh-64-2009</loc>
               <lastmod>2025-09-18T07:03:30.210Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-nilgiri-sleepers-pvt-ltd-the-commissioner-of-income-tax-i-patna-and-the-asstt-commissioner-of-income-tax-gaya-169-2002</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/geo-enpro-petroleum-ltd-dy-commissioner-of-income-tax-1070-2007</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satish-kumar-keshari-the-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-1-patna-42822</loc>
               <lastmod>2025-12-25T11:50:25.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/satish-kumar-keshari-the-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-1-patna-44313</loc>
               <lastmod>2025-12-25T11:50:25.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-ahd-2009-14-unique-management-services-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-4-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pranab-kumar-shaw-and-prabir-kumar-shaw-and-pravat-kumar-shaw-union-of-india-17153</loc>
               <lastmod>2025-12-25T11:50:25.532Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shekhar-keshri-the-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-1-patna-43527</loc>
               <lastmod>2025-12-25T11:50:25.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shekhar-keshri-the-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-1-patna-43588</loc>
               <lastmod>2025-12-25T11:50:25.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shekhar-keshri-the-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-1-patna-43591</loc>
               <lastmod>2025-12-25T11:50:25.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sharad-keshri-the-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-1-patna-43837</loc>
               <lastmod>2025-12-25T11:55:20.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shekhar-keshri-the-union-of-india-and-deputy-commissioner-of-income-tax-central-circle-1-patna-43541</loc>
               <lastmod>2025-12-25T11:50:25.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-142-del-2005-16-goldy-medicos-india-pvt-ltd-acit-circle-8</loc>
               <lastmod>2025-09-18T08:34:09.395Z</lastmod>
           </url>
         
   </urlset>
 