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               <loc>https://counselvise.com/direct-tax/judgements/ita-182-del-2008-14-ansun-multitech-i-ltd-dcit-circle-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-542-del-2009-14-acit-new-delhi-m-s-chabbi-advertising-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1450-del-2006-14-dcit-circle-6-1-medshave-health-care-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1309-del-2009-14-dcit-new-delhi-shri-ram-lal-gupta-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-722-del-2009-14-m-s-modelama-exports-gurgaon-addl-cit-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4988-del-2007-14-lily-projects-p-ltd-dcit-circle-2-1-now-circle-4-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1292-del-2009-14-ito-new-delhi-m-s-jay-shree-gems-amp-jewellery-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1286-del-2009-14-ntf-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2082-del-2000-14-sabre-inc-dcit-non-resident-cir</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1316-del-2009-14-acit-new-delhi-sh-k-s-nirmal-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1336-del-2009-14-muzaffarnagr-development-authority-mda-muzaffarnagar-acit-muzaffarnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-558-del-2009-14-dcit-new-delhi-m-s-khemka-aviation-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1307-del-2009-14-dcit-new-delhi-shri-rajkumar-gupta-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3094-del-2008-14-dcit-circle-6-1-new-delhi-micro-abrasives-india-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2487-del-2008-14-international-business-school-cit-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3158-del-2008-14-ito-ward-ii-4-faridabad-mahtav-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3212-del-2008-14-acit-gurgaon-circle-gurgaon-mata-din-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3207-del-2008-14-acit-circle-47-1-new-delhi-mohammad-rauff-nabi-bax-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1079-del-2009-14-m-s-junoon-capital-services-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3827-del-2008-14-ito-tds-rohtak-general-manager</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2485-del-2008-14-som-dutt-goel-amp-sons-ito-ward-5</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-723-del-2009-14-m-s-green-world-corporation-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3095-del-2008-14-sanjay-rawat-new-delhi-ito-ward-2-3-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-654-del-2003-14-acit-cir-2-1-bharti-telenet-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1502-del-2008-14-dcit-cc-6-u-k-bose</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3475-del-2005-14-hindustan-agro-tech-ito-ward-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1855-del-2004-14-ranbaxy-laboratories-ltd-addl-cit-range-15</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1442-del-2005-14-safetag-international-india-pvt-ltd-ito-ward-7-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4535-del-2007-14-ito-ward-4-s-b-n-s-overseas</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-836-del-2009-14-vishal-gupta-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-837-del-2009-14-vishal-gupta-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-81-hyd-2009-14-ito-hyderabad-shri-sajjan-kumar-manu-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-414-ind-2006-14-the-ito-ward-2-shri-jawaharlal-kothari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-72-ind-2008-14-the-acit-2-1-m-s-krishi-upaj-mandi-samiti</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-71-ind-2008-14-the-acit-2-1-m-s-krishi-upaj-mandi-samiti</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-41-ind-2009-14-the-acit-1-2-m-p-congress-committee-1-trust</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-599-ind-2006-14-shri-dadaji-dhuniwale-pro-educational-the-cit-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-138-ind-2006-14-the-ito-2-2-sh-rajendra-prasad-agrawal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-28-ind-2007-14-the-ito-3-1-smt-sunita-singhai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-22-ind-2008-14-shri-kailash-chandra-khandelwal-the-ito-5-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-81-ind-2008-14-the-acit-3-1-m-s-trishul-cast-alloys-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1939-ahd-2008-14-shri-avinash-m-jhawar-surat-the-income-tax-officer-ward-2-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2550-ahd-2006-14-m-s-shree-labdhi-prints-surat-the-acit-circle-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1168-ahd-2009-14-shri-mohanbhai-mavjibhai-bhikadiya-surat-the-ito-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4106-ahd-2008-14-smt-upaben-nitinkumar-patel-surat-the-income-tax-officer-ward-8-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1106-ahd-2009-14-the-dcit-circle-1-2-baroda-m-s-econix-hi-tech-compondents-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4072-ahd-2008-14-gujarat-industrial-amp-technical-consultancy-organisation-ltd-ahmedabad-the-income-tax-officer-ward-4-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-439-ahd-2009-14-shri-vishal-sushilkumar-poddar-surat-the-jt-cit-range-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1139-ahd-2009-14-the-ito-ward-2-3-baroda-m-s-gayatri-developers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1154-ahd-2009-14-shri-kamlesh-l-patel-surat-deputy-commissioner-of-income-tax-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1147-ahd-2009-14-shri-dhirubhai-n-gajera-huf-surat-the-income-tax-officer-ward-9-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1215-ahd-2009-14-smt-yashodadevi-p-shah-nadiad-the-acit-kheda-circle-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1276-ahd-2009-14-samarpan-charities-valsad-the-cit-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-480-ahd-2009-14-the-ito-ward-2-gandhinagar-gujarat-growth-centres-development-corporation-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-479-ahd-2009-14-the-ito-ward-2-gandhinagar-gujarat-growth-centres-development-corporation-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1010-ahd-2009-14-m-s-sun-petrochemicals-pvt-ltd-mumbai-the-income-tax-officer-ward-4-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1990-ahd-2006-14-the-ito-ward-8-1-ahmedabad-saket-project-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4098-ahd-2008-14-creative-infocity-ltd-gandhinagar-the-acit-gandhinagar-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3637-ahd-2008-14-kalpataru-power-transmission-ltd-gandhinagar-the-add-cit-gnr-circle-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2716-ahd-2006-14-the-acit-circle-9-surat-m-s-shree-labdhi-prints-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2433-ahd-2005-14-the-ito-ward-8-1-surat-shri-bharat-kishanchand-tulsiani-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1708-ahd-2006-14-metro-engineers-baroda-the-acit-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3412-ahd-2008-14-the-acit-central-circle-2-surat-shri-balkrishan-poddar-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-ahd-2006-14-the-ito-ward-5-4-baroda-m-s-dayal-builders-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2872-ahd-2006-14-the-acit-circle-2-bhavnagar-m-s-shree-ram-food-industries</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-196-ahd-2008-14-preeti-m-sampat-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-242-ahd-2007-14-the-dcit-osd-ahmedabad-range-1-ahmedabad-cadila-pharmaceuticals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1289-ahd-2007-14-the-ito-ward-6-4-ahmedabad-m-s-ratnadeep-industries-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1520-ahd-2007-14-shri-pankajbhai-r-patel-mehsana-the-income-tax-officer-ward-3-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2770-ahd-2007-14-shri-dilip-b-nainani-ahmedabad-the-income-tax-officer-ward-6-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-535-ahd-2005-14-the-acit-circle-4-ahmedabad-meghmani-organics-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-691-ahd-2005-14-the-ito-ward-5-4-baroda-shri-goyal-phoolchand-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2545-ahd-2008-14-the-ito-ward-4-4-surat-v-d-silk-mills-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1376-ahd-2009-14-m-s-annapurna-enterprises-dahod-the-income-tax-officer-ward-1-dahod</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1306-ahd-2004-14-m-s-madhauri-developers-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1570-ahd-2008-14-the-acit-circle-5-baroda-shri-bholabhai-r-patel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1833-ahd-2004-14-uttam-polyfilms-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1305-ahd-2004-14-m-s-madhauri-developers-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1307-ahd-2004-14-m-s-madhauri-developers-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2583-ahd-2005-14-the-acit-circle-9-surat-shri-bholabhai-becharbhai-patel-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2066-ahd-2006-14-the-acit-range-5-ahmedabad-neptune-equipment-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1018-ahd-2005-14-alaukik-trading-amp-inv-pvt-ltd-baroda-the-dy-cit-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-449-ahd-2009-14-the-ito-ward-5-3-baroda-m-s-jay-swaminarayan-transport-service-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1066-ahd-2009-14-shri-mahavir-prasad-beriwala-huf-surat-the-income-tax-officer-range-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1050-ahd-2009-14-shri-dharmesh-naginrai-mahida-bharuch-the-income-tax-officer-ward-2-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1048-ahd-2009-14-moon-star-developers-baroda-the-income-tax-officer-ward-2-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-678-ahd-2006-14-the-ito-ward-2-3-surat-m-s-chokshi-kantilal-amp-brothers-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1479-ahd-2006-14-the-acit-kheda-circle-nadiad-m-s-ambica-oil-cake-industries</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-77-ahd-2007-14-shri-ramesh-r-shah-kalol-the-acit-mehsana-circle-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1846-ahd-2007-14-the-dcit-central-circle-2-1-ahmedabad-shri-kantibhai-h-kapasi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3473-ahd-2008-14-shri-ramakant-gadia-surat-the-income-tax-officer-ward-1-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2661-ahd-2006-14-shri-hiren-vasantlal-shah-surat-the-acit-cent-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2666-ahd-2006-14-shri-vasantlal-b-shah-surat-the-acit-cent-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3335-ahd-2008-14-smt-chandraben-sevakram-wanwani-surat-the-income-tax-officer-ward-5-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1096-ahd-2009-14-the-ito-ward-2-6-baroda-m-s-vishnu-developers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4093-ahd-2008-14-m-s-jhaveri-industries-the-acit-vapi-circle-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-ahd-2009-14-the-acit-circle-10-ahmedabad-shri-nareshchandra-popatlal-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1260-ahd-2009-14-m-s-frontline-corporation-ltd-ahmedabad-the-acit-osd-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-ahd-2009-14-sakarda-synthetics-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1208-ahd-2009-14-shri-prahladray-m-shah-nadiad-the-acit-kheda-circle-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1217-ahd-2009-14-shri-durgesh-p-shah-nadiad-the-acit-kheda-circle-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1343-ahd-2009-14-shree-dyanyogiji-welfare-foundation-valsad-the-cit-valsad-circle-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1457-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-2657-ahd-2006-14-shri-hiren-vasantlal-shah-surat-the-acit-cent-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2753-ahd-2006-14-gujarat-state-energy-generation-ltd-gandhinagar-the-addl-cit-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4236-ahd-2007-14-the-dcit-circle-4-ahmedabad-mazda-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-396-ahd-2005-14-smt-charulata-j-gandhi-baroda-the-income-tax-officer-ward-5-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2847-ahd-2008-14-the-ito-ward-7-2-surat-m-s-jay-vijay-corporation-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4105-ahd-2008-14-smt-sonalben-kiritkumar-patel-surat-the-income-tax-officer-ward-8-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1166-ahd-2009-14-albert-rose-chemicals-i-pvt-ltd-ahmedabad-the-ito-ward-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1216-ahd-2009-14-smt-yashodadevi-p-shah-nadiad-the-acit-kheda-circle-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1300-ahd-2009-14-shree-ghoghari-jain-yuvak-mandal-valsad-the-dy-cit-valsad-range-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3621-ahd-2007-14-the-dy-director-of-income-tax-exemption-ahmedabad-shri-kotyark-khadayata-samiti-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-794-ahd-2007-14-the-dcit-circle-4-milton-laminates-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2673-ahd-2006-14-the-acit-circle-1-bhavnagar-shri-kiritsinh-h-gohil-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3465-del-2008-14-acit-new-delhi-m-s-tupperware-india-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-738-del-2009-14-anand-charitable-trust-meerut-cit-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4357-del-2002-14-srf-ltd-dcit-circle-9-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-296-del-2009-14-acit-moradabad-m-s-3r-inc-moradabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-431-del-2008-14-acit-circle-3-1-c-e-construction-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-686-del-2009-14-m-s-doon-valley-distillers-liquor-unit-dehradun-ito-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2420-del-2008-14-sardhana-art-centre-pvt-ltd-new-delhi-ito-ward-7-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-718-del-2009-14-acit-new-delhi-m-s-expo-centgre-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4978-del-2007-14-vir-sewa-mandir-director-of-income-tax-e</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-331-del-2008-14-sanjay-chugh-acit-circle-37-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3141-del-2008-14-ito-ward-18-4-new-delhi-xenial-investment-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3493-del-2008-14-acit-new-delhi-v-p-s-mainee-huf-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3383-del-2008-14-sh-deepak-gupta-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-699-del-2009-14-shri-ravi-khurana-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-963-del-2009-14-acit-gurgaon-m-s-british-gas-india-pvt-ltd-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1287-del-2009-14-ntf-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2838-del-2008-14-dcit-circle-39-1-new-delhi-virender-kumar-bajaj-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-673-del-2007-14-ito-ward-10-1-deepsons-enterprises-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1139-del-2009-14-ito-meerut-shri-fazalur-rehman-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2681-del-2008-14-dcit-circle-39-1-new-delhi-vivek-vikas-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2613-del-2004-14-dcit-circle-15-1-ranbaxy-laboratories-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1501-del-2008-14-dcit-cc-6-u-k-bose</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1443-del-2005-14-safetag-international-india-pvt-ltd-ito-ward-7-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3871-del-2004-14-dcit-circle-15-1-ranbaxy-laboratories-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-983-del-2009-14-dcit-new-delhi-m-s-aaa-portfolio-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1018-del-2009-14-addl-cit-ghaziabad-m-s-ghaziabad-zila-sahkari-bank-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1146-del-2009-14-ito-new-delhi-m-s-taruna-auto-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-78-hyd-2009-14-lavu-eucaytional-society-guntur-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-206-ind-2009-14-the-acit-bhopal-m-s-national-information-technologies-ltd-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-396-ind-2006-14-the-acit-m-s-sagar-agro-imput</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-335-ind-2007-14-the-ito-3-2-smt-saroj-kankane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-69-ind-2009-14-the-acit-1-1-m-s-bhopal-vikas-pradhikaran</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-541-del-2007-14-dcit-circle-2-1-arihant-exports-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1213-del-2008-14-dcit-cc-11-bedi-exports-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2630-del-2008-14-dcit-circle-25-1-new-delhi-arun-aggarwal-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sri-dinesh-chandra-binjrajaka-party-in-person-central-government-2319-of-2002</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2737-del-2008-14-sunbeam-auto-ltd-new-delhi-acit-circle-9-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2953-del-2008-14-vinay-kumar-sharma-new-delhi-acit-circle-32-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1210-del-2009-14-m-s-shamken-cotsyn-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3350-del-2007-14-lakhani-rubber-udyog-p-ltd-acit-range-ii</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-667-ahd-2008-14-shri-gopalkumar-dokania-surat-the-acit-cent-circle-7-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4149-ahd-2008-14-m-s-umiya-developers-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-846-ahd-2009-14-shri-ashok-diyalbhai-patel-surat-the-income-tax-officer-ward-8-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-978-ahd-2009-14-m-s-radix-solution-ahmedabad-the-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2543-ahd-2007-14-core-health-care-ltd-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-820-ahd-2009-14-haryana-sheet-glass-limited-ankleshwar-the-income-tax-officer-tds-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3344-ahd-2008-14-m-s-surat-flour-mills-surat-the-addl-cit-range-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3392-ahd-2008-14-m-s-ashish-builders-baroda-the-income-tax-officer-ward-2-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3676-ahd-2008-14-shri-arvindkumar-mulchand-shah-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3650-ahd-2008-14-shri-dr-hasmukh-c-chatbar-the-income-tax-officer-ward-3-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4128-ahd-2008-14-multibase-india-ltd-daman-the-acit-vapi-circle-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-998-ahd-2009-14-the-acit-circle-4-baroda-m-s-new-pharma-industries-p-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-936-ahd-2009-14-the-dcit-circle-5-ahmedabad-m-s-nandan-exim-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-567-ahd-2009-14-the-acit-patan-circle-patan-rajena-agro-products-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-178-ahd-2009-14-data-provessing-forms-pvt-ltd-ahmedabad-the-dy-cit-s-r-osd-r-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-436-ahd-2005-14-the-dcit-circle-7-ahmedabad-smt-ritaben-hemantkumar-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1997-ahd-2006-14-the-acit-circle-5-ahmedabad-nabros-pharma-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3773-ahd-2002-14-m-s-valsad-dist-co-op-milk-producers-union-ltd-valsad-the-dycit-sr-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2067-ahd-2006-14-the-acit-range-5-ahmedabad-neptune-equipment-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1806-ahd-2007-14-the-ito-ward-5-2-ahmedabad-m-s-parth-housing-amp-estate-developers-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1815-ahd-2007-14-shri-amrutbhai-i-patel-huf-ahmedabad-the-income-tax-officer-ward-6-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2020-ahd-2008-14-the-ito-ward-2-1-surat-shri-avinash-m-jhawar-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-225-ahd-2009-14-the-acit-surat-m-s-paldiya-brothers-amp-co-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1123-ahd-2009-14-m-s-dev-enterprises-ahmedabad-the-dy-cit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1302-ahd-2009-14-m-s-bhanu-petroleum-corporation-mehsana-the-income-tax-officer-ward-4-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1262-ahd-2009-14-the-trustee-agarwal-education-mandal-nani-daman-the-cit-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1212-ahd-2009-14-smt-yashodadevi-p-shah-nadiad-the-acit-kheda-circle-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1328-ahd-2009-14-m-s-jagdamba-developers-surat-the-income-tax-officer-ward-3-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2788-ahd-2006-14-the-acit-gnr-circle-gandhinagar-gujarat-state-energy-generation-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1334-ahd-2008-14-himson-overseas-pvt-ltd-surat-the-income-tax-officer-ward-1-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2663-ahd-2006-14-smt-heena-hiren-shah-surat-the-acit-cent-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1493-ahd-2000-14-the-j-c-i-t-asstt-sr-1-ahmedabad-m-s-core-healthcare-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-396-ahd-2007-14-roollcast-engineering-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3139-ahd-1996-14-the-acit-central-circle-2-2-ahmedabad-torrent-gujarat-biotech-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-988-ahd-2007-14-shri-nagulapalli-trimuthulu-sanyasirao-ahmedabad-the-income-tax-officer-ward-6-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-235-ahd-2005-14-khandwala-integrated-financial-services-pvt-ltd-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3140-ahd-1996-14-torrent-guajrat-biotech-ltd-ahmedabad-the-acit-cent-circle-2-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-542-ahd-2007-14-the-acit-circle-5-ahmedabad-planet-international-trades-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2347-ahd-2006-14-the-ito-ward-4-2-ahmedabad-kinariwala-automat-mfg-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2206-ahd-2007-14-the-dcit-central-circle-1-1-ahmedabad-core-health-care-ld-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-341-ahd-2006-14-shri-vasantbhai-vanmalibhai-patel-surat-the-income-tax-officer-ward-8-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1507-ahd-2007-14-shri-mineshkumar-kantilal-patel-surat-the-income-tax-officer-ward-3-3-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1224-ahd-2009-14-the-acit-circle-3-surat-m-s-karpara-project-engineers-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3840-ahd-2004-14-shri-pankajbhai-r-patel-mehsana-the-income-tax-officer-ward-3-mehsana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-724-ahd-2009-14-shri-nareshbhai-h-patel-the-income-tax-officer-ward-ward-2-godhra</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-ahd-2007-14-the-ito-ward-3-gandhinagar-m-s-mahalaxmi-wood-crafts</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2683-del-2008-14-ankitech-pvt-ltd-new-delhi-acit-range-i-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2239-del-2008-14-dcit-cir-1-1-new-delhi-ajay-dhawan-201-padam-chambers-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2675-del-2008-14-divya-ansal-new-delhi-ito-ward-31-1-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3592-ahd-2008-14-new-bombay-market-developers-surat-the-acit-circle-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1094-ahd-2009-14-rahil-trading-pvt-ltd-ahmedabad-the-dy-cit-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3467-ahd-2007-14-b-b-enterprises-valsad-the-acit-cent-circle-4-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4285-ahd-2007-14-parle-international-pvt-ltd-mumbai-the-income-tax-officer-ward-5-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1810-ahd-1999-14-m-s-jayshankar-b-upadhayaya-the-d-c-i-t-ahmedabad</loc>
               <lastmod>2024-10-09T16:57:16.142Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-249-ahd-2005-14-m-s-meghmani-organics-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2250-ahd-2005-14-the-ito-ward-8-2-ahmedabad-suryanagari-finlease-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-901-ahd-2005-14-j-k-securities-pvt-ltd-anand-the-acit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-536-ahd-2005-14-the-acit-circle-4-ahmedabad-meghmani-organics-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3414-ahd-2008-14-the-acit-central-circle-2-surat-shri-balkrishan-poddar-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1593-ahd-2007-14-the-dcit-circle-4-milton-laminates-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2224-ahd-2006-14-crystal-chemie-pvt-ltd-formerly-crystal-solvants-pvt-ltd-bharuch-the-acit-bharuch-circle-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1029-ahd-2009-14-the-acit-mehsana-circle-mehsana-m-s-nilkanth-specific-family-trust-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1049-ahd-2009-14-the-ito-ahmedabad-ward-2-2-ahmedabad-shri-rameshbhai-sheshmal-mehta-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1969-ahd-2004-14-the-acit-circle-7-ahmedabad-shri-maynak-babulal-shah-ahmedabad</loc>
               <lastmod>2024-10-09T16:57:16.142Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2257-ahd-2005-14-the-ito-ward-9-2-ahmedabad-m-s-m-b-sayani-amp-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2860-ahd-2004-14-the-acit-vapi-circle-vapi-m-s-k-h-khemani-amp-sons-nani-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2953-ahd-2006-14-the-ito-ward-4-anand-m-s-mahalaxmi-pulse-mills-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-956-ahd-2009-14-m-s-j-n-steels-the-income-tax-officer-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2916-ahd-2006-14-the-acit-vapi-circle-vapi-m-s-amin-yasin-saiyed-vapi</loc>
               <lastmod>2024-10-09T16:57:16.142Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-593-ahd-2007-14-the-ito-s-k-ward-2-himatnagar-m-s-m-t-finance</loc>
               <lastmod>2024-10-09T16:57:16.142Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2746-ahd-2007-14-the-ito-ward-4-1-ahmedabad-gateway-infosys-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:57:16.142Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3991-ahd-2008-14-the-acit-central-circle-2-surat-shri-rajesh-b-poddar-surat</loc>
               <lastmod>2024-10-09T16:57:16.142Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3413-ahd-2008-14-the-acit-central-circle-2-surat-shri-balkrishan-poddar-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2659-ahd-2006-14-shri-hiren-vasantlal-shah-surat-the-acit-cent-circle-1-surat</loc>
               <lastmod>2024-10-09T16:57:16.142Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1185-ahd-2009-14-shri-narendrasingh-jaswantsingh-solanki-silvassa-the-ito-ward-2-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1242-ahd-2009-14-best-builders-valsad-the-acit-cent-circle-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1285-ahd-2009-14-shri-vashrambhai-laljibhai-kevadia-surat-the-income-tax-officer-ward-8-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1047-del-2008-14-career-launcher-i-ltd-dcit-circle-3-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1540-del-2007-14-acit-range-ii-stanrose-messoware</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3418-del-2008-14-tupperware-india-private-limited-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4068-del-2001-14-eastern-holdings-p-ltd-acit-coy-circle-25-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-729-del-2009-14-m-s-riddhi-siddhi-diamond-jewellers-ito-panipat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-781-del-2009-14-ito-new-delhi-m-s-meghkhum-leasing-investment-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-297-del-2009-14-acit-moradabad-m-s-3r-inc-moradabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2156-del-2003-14-mayur-air-products-p-ltd-ito-co-ward-6-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1527-del-2006-14-rajni-construction-dcit-cc-19</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3042-del-2005-14-ito-ward-2-2-rajesh-jain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1216-del-2005-14-sabre-inc-ddit-circle-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-77-del-2008-14-dcit-circle-11-1-espn-software-india-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3347-del-2008-14-ito-e-delhi-m-s-janak-charitable-amp-education-society-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4642-del-2007-14-chaudhry-pawan-singh-shiksha-samiti-cit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4641-del-2007-14-chaudhry-pawan-singh-shiksha-samiti-cit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-972-del-2009-14-m-s-metro-tyres-ltd-new-delhi-addl-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-948-del-2009-14-acit-new-delhi-lear-automotive-india-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3890-del-2001-14-saci-allied-products-ltd-acit-spl-range-20</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2334-del-2007-14-krishna-kumar-aggarwal-dcit-circle-27-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4342-del-2006-14-dalmia-cement-bharat-ltd-acit-circle-20-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3909-del-2007-14-oriental-insurance-co-ltd-acit-circle-16-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3697-del-2007-14-v-l-s-foods-p-ltd-addl-cit-range-17</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4799-del-2004-14-ito-co-ward-10-4-dwaikadhish-investment-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3483-del-2007-14-v-k-nayar-ito-ward-25-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3482-del-2007-14-v-k-nayar-ito-ward-25-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3214-del-2008-14-acit-gurgaon-circle-gurgaon-maru-jaildar-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3151-del-2008-14-acit-circle-47-1-new-delhi-mohammad-rauff-nabi-bax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1556-del-2008-14-kumar-international-acit-range-i</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2477-del-2008-14-ito-tds-faridabad-icici-bank-ltd-faridabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1799-del-2004-14-vadra-overseas-pvt-ltd-ito-ward-17-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2007-del-2006-14-acit-cc-18-jmd-buildcon-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-566-del-2009-14-ganesh-stockinvest-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3424-del-2008-14-acit-ghaziabad-m-s-ghaziabad-urban-co-operative-bank-ltd-uttar-pradesh</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2255-del-2008-14-acit-circle-32-1-new-delhi-abhishek-arun-jain-new-delhi</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1922-del-2005-14-ansal-housing-amp-construction-ltd-cit-delhi-central-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3425-del-2008-14-acit-ghaziabad-m-s-ghaziabad-urban-co-operative-bank-ltd-uttar-pradesh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-274-ind-2008-14-m-s-krishi-upaj-mandi-samiti-mandsaur-the-cit-mandsaur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-173-ind-2009-14-m-p-congress-committee-i-trust-the-a-c-i-t-1-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-440-ahd-2009-14-shri-dhaneshkumar-pranlal-savalia-surat-the-income-tax-officer-ward-3-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1140-ahd-2009-14-the-ito-ward-2-3-baroda-m-s-shiv-developers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-430-ahd-2009-14-the-ito-ward-3-2-surat-shri-karim-karmali-lakhani-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1251-ahd-2009-14-m-s-print-n-pack-ahmedabad-the-cit-ahmedabad-i-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1211-ahd-2009-14-shri-prahladray-m-shah-nadiad-the-acit-kheda-circle-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3084-ahd-2008-14-shri-javed-sattar-dalal-surat-the-acit-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-230-ahd-2009-14-m-s-chalodiya-impex-surat-the-income-tax-officer-ward-9-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1067-ahd-2009-14-bhaktiprasad-nagori-timber-amp-plywood-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1435-ahd-2004-14-hytasun-magnetics-ltd-the-income-tax-officer-ward-4-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-583-ahd-2006-14-r-a-international-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-514-ahd-2006-14-peninsula-hygine-agro-indus-ltd-ahmedabad-the-income-tax-officer-ward-5-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1347-ahd-2004-14-m-s-meghmani-organics-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-562-ahd-2004-14-m-s-herigate-realty-the-income-tax-officer-ward-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1170-ahd-2005-14-m-s-bipin-metal-industries-ahmedabad-the-income-tax-officer-ward-3-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2596-ahd-2006-14-the-dcit-circle-1-ahmedabad-agarwal-estate-organisers-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1204-ahd-2009-14-shri-raj-rawal-ahmedabad-the-ito-ward-12-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1264-ahd-2009-14-m-s-uma-devlopers-baroda-the-income-tax-officer-ward-3-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2295-ahd-2006-14-the-ito-ward-1-bharuch-shri-laxminarayan-contractor-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-648-ahd-2006-14-the-acit-circle-2-surat-chetak-carriers-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1313-ahd-2004-14-gruh-finance-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1086-ahd-2006-14-dentabrush-pvt-ltd-baroda-the-acit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-656-ahd-2006-14-the-ito-vapi-ward-4-nani-daman-shri-vishnu-harjibhai-gona-nani-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1223-ahd-2009-14-the-acit-circle-3-surat-m-s-karpara-project-engineers-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2032-ahd-2007-14-the-dcit-circle-10-ahmedabad-k-b-zaveri-exports-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2208-ahd-2007-14-the-dcit-central-circle-1-1-ahmedabad-core-health-care-ld-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-721-ahd-2007-14-m-s-ratnadeep-industries-ahmedabad-the-income-tax-officer-ward-6-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1225-ahd-2009-14-the-ito-ward-2-1-surat-m-s-alok-wires-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-738-ahd-2009-14-himalaya-machinery-pvt-ltd-baroda-the-dy-cit-circle-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-749-ahd-2009-14-the-ito-ward-3-2-baroda-m-s-yashoda-developers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-556-ahd-2008-14-m-s-arihant-enterprise-surat-the-dy-cit-circle-8-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4455-ahd-2007-14-anant-agarbatti-works-ahmedabad-the-acit-circle-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/n-j-jose-co-p-ltd-the-chief-commissioner-of-incometax-cochin-and-the-assistant-commissioner-of-incometax-circle-2-calicut-33012</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4099-ahd-2008-14-creative-infocity-ltd-gandhinagar-the-acit-gandhinagar-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-487-ahd-2005-14-smt-ritaben-hemantkumar-shah-ahmedabad-the-acit-circle-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1342-ahd-2009-14-the-dcit-circle-10-ahmedabad-nima-specific-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1274-ahd-2004-14-shri-bhavanisingh-j-champawat-ahmedabad-the-dy-cit-cent-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3433-ahd-2004-14-the-dy-comm-of-income-tax-circle-5-baroda-shri-bholabhai-r-patel-huf-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2430-ahd-2005-14-shri-bholabhai-b-patel-surat-the-dcit-hq-iii-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1971-ahd-2007-14-nirma-ltd-ahmedabad-the-dy-cit-cent-circle-1-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1027-ahd-2006-14-the-acit-central-circle-2-surat-shri-manubhai-tribhuvandas-patel-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1289-ahd-2009-14-m-s-jalaram-traders-dahod-the-income-tax-officer-ward-1-dahod</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2637-ahd-2007-14-the-dcit-central-circle-2-4-ahmedabad-m-s-shree-vikram-jewellers-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1601-ahd-2005-14-mother-securities-pvt-ltd-ahmedabad-the-dy-cit-co-circle-7-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-ahd-2009-14-r-k-industries-ahmedabad-the-acit-circle-6-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3082-ahd-2008-14-shri-mahendra-r-kothari-ahmedabad-the-income-tax-officer-ward-10-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3468-ahd-2007-14-b-b-enterprises-valsad-the-acit-cent-circle-4-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3470-ahd-2007-14-b-b-enterprises-valsad-the-acit-cent-circle-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3469-ahd-2007-14-b-b-enterprises-valsad-the-acit-cent-circle-4-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-707-ahd-2007-14-the-ito-ward-8-1-ahmedabad-saket-project-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4286-ahd-2007-14-parle-international-pvt-ltd-mumbai-the-income-tax-officer-ward-5-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-ahd-2005-14-shri-goyal-phoolchand-baroda-the-income-tax-officer-ward-5-4-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-561-ahd-2004-14-m-s-herigate-realty-the-income-tax-officer-ward-2-2</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1173-ahd-2005-14-the-acit-circle-4-ahmedabad-fun-point-resorts-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-642-ahd-2007-14-the-dcit-circle-10-ahmedabad-shri-pujan-k-patel-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4476-ahd-2007-14-himson-knitting-indus-pvt-ltd-surat-the-income-tax-officer-ward-1-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2365-ahd-2006-14-m-s-jhaveri-industries-vapi-the-income-tax-officer-tds-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2345-ahd-2005-14-m-s-paras-industries-mumbai-the-acit-bharuch-circle-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1618-ahd-2007-14-m-s-mayur-construction-valsad-the-acit-cent-circle-3-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-619-ahd-2009-14-shri-piyushbhai-popatlal-modi-gandhinagar-the-income-tax-officer-gnr-ward-3-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2586-ahd-2008-14-the-acit-circle-8-surat-shri-ghanshyambhai-naranbhai-narola-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4107-ahd-2008-14-shri-gaurav-prakashbhai-vora-surat-the-income-tax-officer-ward-3-3-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1205-ahd-2009-14-kaur-kiranjeet-balvindersingh-surat-the-ito-15-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-ahd-2009-14-m-s-jaydeep-finance-ahmedabad-the-income-tax-officer-ward-7-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1247-ahd-2009-14-shri-anilkumar-roopchand-madrecha-surat-the-income-tax-officer-ward-2-3-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2001-ahd-2006-14-neptune-equipment-pvt-ltd-ahmedabad-the-addl-cit-range-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4210-ahd-2007-14-shri-chandrasinh-b-thakor-baroda-the-income-tax-officer-ward-2-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2491-ahd-2006-14-shree-khedut-sahakari-khand-udyog-mandli-ltd-the-jt-cit-tds-range-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1183-ahd-2009-14-shri-manish-jayendrabhai-patel-ahmedabad-the-ito-ward-12-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1179-ahd-2009-14-ashima-dyecot-pvt-ltd-ahmedabad-the-dcit-circle-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2343-ahd-2008-14-the-acit-circle-5-baroda-shri-bholabhai-r-patel-huf-baroda</loc>
               <lastmod>2024-10-09T16:57:16.142Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-200-ahd-2009-14-the-ito-ward-8-1-ahmedabad-tailor-point-p-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:57:16.142Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1169-ahd-2009-14-shri-ashokbhai-laljibhai-patel-surat-the-acit-circle-9-surat</loc>
               <lastmod>2024-10-09T16:57:16.142Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-709-ahd-2005-14-m-s-vrajlili-associates-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2256-ahd-2005-14-the-ito-ward-9-2-ahmedabad-m-s-m-b-sayani-amp-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2332-ahd-2006-14-shri-bhana-yunus-vali-ahmed-baroda-the-acit-bharuch-circle-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-202-ahd-2009-14-the-ito-ward-8-2-ahmedabad-softouch-hygiene-products-mkt-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:57:16.142Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-543-ahd-2007-14-the-acit-circle-5-ahmedabad-nanavati-diamond-industries-ltd-mumbai</loc>
               <lastmod>2024-10-09T16:57:16.142Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-774-ahd-2009-14-the-ito-ward-2-bharuch-hind-salt-works-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-654-ahd-2007-14-the-acit-circle-1-ahmedabad-bloom-decor-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:57:16.142Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-193-ahd-2008-14-the-acit-circle-5-surat-alif-fibers-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3472-ahd-2008-14-shri-ramakant-gadia-huf-surat-the-income-tax-officer-ward-1-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2538-ahd-2006-14-shri-kiritsinh-h-gohil-bhavnagar-the-acit-circle-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1277-ahd-2009-14-shri-saurbh-chugh-surat-the-income-tax-officer-osd-ii-range-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1220-ahd-2009-14-shri-durgesh-p-shah-nadiad-the-acit-kheda-circle-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1532-ahd-2007-14-m-s-jhaveri-industries-vapi-the-acit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T16:57:16.142Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4099-ahd-2007-14-the-acit-circle-6-surat-shri-dineshkumar-t-modi-surat</loc>
               <lastmod>2024-10-09T16:57:16.142Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3240-ahd-2004-14-the-ito-ward-3-1-surat-shri-sanjeev-tejaram-bansal-surat</loc>
               <lastmod>2024-10-09T16:57:16.142Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-660-ahd-2007-14-the-dcit-central-circle-2-2-ahmedabad-shri-ashok-v-rajput-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2665-ahd-2006-14-smt-heena-hiren-shah-surat-the-acit-cent-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1247-ahd-2005-14-the-ito-s-k-ward-4-shri-amulakhbhai-uttamchand-shah</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-836-ahd-2001-14-the-dcit-circle-3-1-ahmedabad-m-s-patel-himatlal-prabhudas-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1974-ahd-2006-14-the-agriculture-produce-market-committee-valsad-the-cit-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2172-ahd-2004-14-m-s-mehta-amp-associates-fire-protection-systems-pvt-ltd-ahmedabad-the-income-tax-oficer-ward-4-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-806-ahd-2009-14-the-acit-osd-range-4-ahmedabad-mamta-machinery-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T16:57:16.142Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-400-ahd-2009-14-m-s-yogalon-silk-surat-the-income-tax-officer-osd-range-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-141-ahd-2009-14-shri-vijaybhai-m-vimawala-surat-the-acit-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-696-ahd-2009-14-the-ito-ward-5-bharuch-smt-chhayaben-ranchhodbhia-patel-dist-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3596-ahd-2008-14-the-dcitnavsari-circle-navsari-m-s-naran-lala-pvt-ltd-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4108-ahd-2008-14-m-s-v-g-gajjar-stock-brokers-pvt-ltd-ahmedabad-the-dy-cit-cent-circle-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1006-ahd-2009-14-the-ito-m-s-samarth-health-care-nani-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3678-ahd-2008-14-the-acit-central-circle-1-2-ahmedabad-vimal-microns-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-800-ahd-2009-14-m-s-mahipat-raichand-sharebroking-pvt-ltd-ahmedabad-the-dy-cit-cent-circle-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-850-ahd-2009-14-the-ito-ward-2-3-baroda-m-s-hari-om-developers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-824-ahd-2009-14-vapi-bengali-charitable-trust-vapi-the-cit-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-530-ahd-2003-14-the-acit-circle-1-ashima-dyecot-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2044-ahd-2007-14-the-ito-ward-7-4-ahmedabad-shri-mehul-visabhai-patel-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-ahd-2006-14-chetak-carriers-surat-the-acit-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-988-ahd-2006-14-goyal-industries-ltd-surat-the-acit-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-967-del-2008-14-bhushan-capital-amp-credit-services-ltd-ito-ward-2-4</loc>
               <lastmod>2025-04-15T15:49:19.899Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-735-del-2009-14-sabmiller-india-limited-new-delhi-ito-new-delhi</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-656-del-2009-14-market-committee-acit-karnal</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1428-del-2008-14-shyama-arunachalam-bijapur-kar-acit-circle-46-1</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1778-del-2001-14-i-kay-holdings-compony-p-ltd-dcit-special-range-8</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1043-del-2008-14-fresh-feels-apparels-p-ltd-acit-cc-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4594-del-2005-14-presswel-industries-ito-ward-11-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-739-del-2009-14-m-s-srv-securities-p-ltd-delhi-ito-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-680-del-2009-14-market-committee-karnal-dcit-karnal</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3382-del-2008-14-sh-deepak-gupta-new-delhi-dcit-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-786-del-2009-14-pradeep-mahipal-new-delhi-ito-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2003-del-2006-14-acit-cc-19-rajni-construction</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-del-2008-14-kalpana-dixit-acit-cc-12</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1308-del-2009-14-dcit-new-delhi-sh-ram-lal-gupta-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2078-del-2000-14-american-airlines-inc-dcit-non-resident-cir</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1004-del-2009-14-ragini-seth-ito-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1312-del-2009-14-dcit-new-delhi-shri-ram-lal-gupta-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2994-del-2008-14-agrawal-metal-works-charitable-trust-rewari-cit-rohtak</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-del-2000-14-dcit-cen-cir-25-super-cassettes-ind-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1322-del-2009-14-trust-dharamshala-shri-chetan-das-new-delhi-adit-new-delhi</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1310-del-2009-14-dcit-new-delhi-sh-ram-lal-gupta-new-delhi</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1215-del-2005-14-sabre-inc-ddit-circle-2-2-international-taxation</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1311-del-2009-14-dcit-new-delhi-sh-ram-lal-gupta-new-delhi</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1294-del-2008-14-g-amp-t-resourses-worldwide-ito-ward-23-3</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1536-del-2008-14-ito-ward-4-1-joyco-india-p-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3481-del-2007-14-v-k-nayar-ito-ward-25-3</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1072-del-2000-14-dcit-cen-cir-2-romesh-chand-inds-ltd</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-818-del-2008-14-dcit-circle-12-1-hotline-glass-ltd</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3183-del-2003-14-dcit-circle-12-1-hcl-comnet-systems-amp-services-ltd</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-410-del-2005-14-shriram-bioseed-genetics-india-ltd-dcit-circle-8-1</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2627-del-2008-14-infopower-technologies-ltd-new-delhi-ito-ward-7-3-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3837-del-2008-14-dcit-new-delhi-m-s-mahajan-india-p-ltd-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-689-del-2009-14-dy-cit-moradabad-m-s-krishi-utpadan-mandi-samiti</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3578-del-2008-14-dcit-new-delhi-m-s-vivid-builders-p-ltd-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1081-del-2009-14-m-s-jar-metal-industries-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1082-del-2009-14-m-s-juneja-nagpal-construction-pvt-ltd-new-delhi-ito-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-del-2009-14-sonya-diwakar-singh-new-delhi-adit-new-delhi</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3828-del-2008-14-ito-tds-rohtak-general-manager</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4969-del-2004-14-strucon-associates-pvt-ltd-ito-ward-37-1</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5374-del-2004-14-indus-valley-promoters-ltd-dcit-circle-ii-i</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1505-del-2008-14-dcit-cc-6-walaiti-ram-kewal-kishan</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2921-del-2008-14-windsor-exports-new-delhi-acit-circle-31-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1923-del-2005-14-ansal-housing-amp-construction-ltd-cit-delhi-central-i</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-577-del-2006-14-ito-ward-2-1-south-asia-human-rights-documentation-centre</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2185-del-2008-14-gandhi-college-of-pharmacy-acit-circle-karnal</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2751-del-2008-14-navrattan-devi-new-delhi-ito-ward-30-2-new-delhi</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-294-del-2008-14-dcit-circle-12-1-haier-appliances-i-pvt-ltd</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2521-del-2008-14-suruchi-marwah-new-delhi-acit-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1323-del-2005-14-anand-shankar-singh-ito-ward-1-1</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-788-del-2009-14-addl-cit-bhiwani-m-s-jai-bharat-gum-amp-chemicals-ltd-bhiwani</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-782-del-2009-14-m-s-dhruv-industries-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-785-del-2009-14-m-s-haridwar-development-authority-haridwar-acit-haridwar</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2663-del-2007-14-atma-ram-properties-p-ltd-dcit-circle-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-212-ind-2009-14-shri-dev-chaturbhuj-rajji-mandir-bhopal-the-cit-bhopal</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-ind-2009-14-m-s-krishi-upaj-mandi-bhopal-the-cit-bhopal</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-370-ind-2007-14-the-ito-3-2-m-s-mayo-hospital</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-ind-2008-14-the-acit-3-1-shri-santosh-singh-raghuvansi</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-ind-2008-14-the-acit-1-1-m-s-bhopal-vikas-pradhikaran</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-ind-2007-14-the-ito-3-1-smt-sunita-singhai</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-668-ind-2006-14-the-ito-3-1-smt-sunita-singhai</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-ind-2008-14-the-acit-1-2-m-s-krishi-upaj-mandi-samiti</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-ind-2008-14-the-acit-3-1-m-s-institute-of-the-brothers-of-st-gabrial</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-ind-2008-14-the-acit-3-1-m-s-sister-of-st-charles-society</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-ind-1999-14-m-s-optel-telecomm-ltd-the-dcit-s-r</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-ind-2000-14-the-jcit-a-s-r-m-s-optel-telecom-ltd</loc>
               <lastmod>2024-10-09T17:00:48.437Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1960-del-2006-14-friends-engineers-cit-ghaziabad</loc>
               <lastmod>2025-04-13T21:28:06.394Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3209-del-2008-14-acit-cc-20-new-delhi-ansal-housing-amp-construction-ltd-new-delhi</loc>
               <lastmod>2025-04-18T05:14:44.905Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1196-del-2008-14-ajay-dutta-dcit-circle-27-1</loc>
               <lastmod>2025-04-16T06:42:30.217Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-del-2006-14-dcit-circle-6-1-maruti-udyog-ltd</loc>
               <lastmod>2025-09-17T13:00:40.456Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sree-vridhi-leasing-finance-p-ltd-and-e-a-unnikrishnan-and-joy-thomas-and-george-j-ukken-and-k-f-russal-and-c-c-anto-deputy-commissioner-of-income-tax-central-circle-ii-ernakulam-and-the-commissioner-of-income-tax-central-kochi-and-commissioner-of-income-tax-appeals-ernakulam-23545</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1452-del-2009-14-m-s-d-g-footwear-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T16:56:28.028Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2935-del-2008-14-ito-ward-20-3-new-delhi-sudershan-kumar-gupta-new-delhi</loc>
               <lastmod>2025-04-16T16:42:31.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2884-del-2008-14-ito-ward-i-b-b-singhal-hisar</loc>
               <lastmod>2025-04-16T16:42:31.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-sudhakaran-proprietor-deputy-commissioner-of-income-tax-cir-ii-division-i-thiruvananthapuram-and-commissioner-of-income-tax-aayakar-bhavan-kawdiar-thiruvananthapuram-27470</loc>
               <lastmod>2025-12-25T07:50:20.929Z</lastmod>
           </url>
         
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