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               <loc>https://counselvise.com/direct-tax/judgements/ita-3542-ahd-2002-14-m-s-shreenath-phastropack-p-ltd-baroda-the-i-t-o-wd-4-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-254-ahd-2009-14-the-ito-ward-9-4-ahmedabad-shri-niranjandas-gupta-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1117-ahd-2009-14-shri-dilip-c-shah-ahmedabad-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1134-ahd-2009-14-supriya-textile-industries-surat-the-income-tax-officer-osd-ii-range-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3746-ahd-2008-14-mansi-builders-pvt-ltd-ahmedabad-the-acit-cent-circle-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3077-del-2008-14-dinesh-agro-seeds-uttrakhand-ito-ward-3-kashipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-274-ind-2009-14-the-acit-bhopal-m-s-m-p-van-sahakari-bank-maryadit-apex-bank-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1914-del-2009-14-abilities-india-pistons-amp-rings-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3328-del-2008-14-addl-cit-muzaffarnagar-adarsh-mahila-mercantile-cooperative-bank-ltd-muzaffarnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-338-ahd-2003-14-m-s-jam-apartment-pvt-ltd-the-ito-co-ward-7-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-607-ahd-2006-14-sulekhram-steels-pvt-ltd-ahmedabad-the-acit-osd-range-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1305-ahd-2005-14-the-ito-ward-1-3-ahmedabad-contech-software-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1341-ahd-2009-14-shri-ramjibhai-ganeshbhai-vithani-bhavnagar-the-income-tax-officer-ward-2-4-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3685-ahd-2008-14-m-s-vimal-paints-mehsana-the-acit-cent-circle-1-2-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-157-ahd-2007-14-atul-limited-ahmedabad-the-dy-cit-osd-ahmedabad-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2782-ahd-2007-14-the-acit-central-circle-1-3-ahmedabad-ahmedabad-south-indian-association-charitable-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1977-del-2006-14-welcome-press-ito-ward-27-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4728-del-2007-14-deputy-director-of-income-tax-e-ram-krishan-kulwant-rai-charitable-trust</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2808-del-2008-14-acit-circle-15-1-new-delhi-rcm-rocking-services-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-708-del-2009-14-acit-new-delhi-m-s-r-p-singh-amp-co-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1039-ahd-2009-14-carnation-nutra-analogue-food-ltd-ahmedabad-the-income-tax-officer-ward-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4174-ahd-2007-14-shree-835-trivedi-mewada-kelvani-mandal-the-cit-ii-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-466-ahd-2009-14-shri-ashwinbhai-g-kukadia-surat-the-acit-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3649-del-2008-14-dcit-new-delhi-m-s-khanna-jewellers-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-revenue-raipur-c-g-anup-silver-palace-assessee-1067-2009-1073-2009-1074-2009-1075-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/cit-1-amritsar-chabal-kalan-co-op-l-c-society-ltd-168</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/infrastructure-development-authority-government-of-bihar-commissioner-of-income-tax-tds-patna-and-assistant-commissioner-of-income-tax-tds-circle-patna-and-bank-of-baroda-patna-and-bank-of-india-patna-and-canara-bank-patna-and-central-bank-of-india-patna-and-icici-bank-patna-and-punjab-sindh-bank-patna-and-punjab-national-bank-patna-and-state-bank-of-india-patna-and-uco-bank-patna-and-icici-home-finance-ltd-kolkata-3795-of-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2079-del-2008-14-scottish-educational-society-cit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2738-del-2008-14-sharsh-finance-and-investment-co-pvt-ltd-new-delhi-acit-range-8-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3017-del-2008-14-ito-ward-3-4-new-delhi-continental-engines-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/maurya-realtors-pvt-ltd-union-of-india-through-the-secretary-department-of-revenue-ministry-of-finance-government-of-india-and-commissioner-of-income-tax-central-patna-and-deputy-commissioner-of-income-tax-central-circle-4-patna-4152-2009-4169-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-929-ahd-2009-14-the-ito-ward-8-2-ahmedabad-softouch-hygeine-products-mkt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1082-ahd-2006-14-dr-narayan-t-baddi-ahmedabad-the-acit-cent-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-344-ahd-2009-14-shri-pravinkumar-bhikhabhai-patel-ahmedabad-the-income-tax-officer-ward-6-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2960-ahd-2008-14-m-s-aashlesha-investment-pvt-ltd-mumbai-the-income-tax-officer-ward-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2961-ahd-2008-14-m-s-aashlesha-investment-pvt-ltd-mumbai-the-income-tax-officer-ward-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-229-ahd-2005-14-gujarat-state-financial-services-ltd-ahmedabad-the-asstt-comm-of-income-tax-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1324-ahd-2003-14-the-ito-ward-5-4-surat-m-s-vijay-fabrics-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1005-ahd-2005-14-the-dcit-central-circle-baroda-shri-ashok-g-patel-huf-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3017-ahd-2003-14-m-s-patel-brothers-the-dy-cit-circle-10</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-796-ahd-2004-14-the-acit-cen-circle-1-1-ahmedabad-kisan-disc-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2837-ahd-2007-14-m-s-yogeshwar-corporation-gandhinagar-the-income-tax-officer-gnr-ward-4-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1683-ahd-2009-14-shri-dayaram-printing-amp-dyeing-mills-limited-ahmedabad-the-income-tax-officer-ward-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1257-ahd-2009-14-m-s-naranlal-ltd-navsari-the-dy-cit-navsari-circle-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2623-ahd-2005-14-m-s-shelter-enterprises-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1556-ahd-2001-14-the-ito-co-ward-7-2-ahmedabad-m-s-jam-apartments-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3687-ahd-2008-14-nirma-ltd-ahmedabad-the-dy-cit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3724-ahd-2008-14-nirma-ltd-ahmedabad-the-dy-cit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3015-ahd-2004-14-the-ito-ward-10-2-ahmedabad-shri-lalitchandra-k-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-317-ahd-2004-14-the-ito-ward-2-1-gujarat-state-co-op-bank-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-939-ahd-2004-14-pradip-mahendra-mody-baroda-the-income-tax-officer-ward-2-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1694-ahd-2004-14-shri-ketan-b-shah-the-acit-cent-circle-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2389-ahd-2007-14-the-acit-central-circle-1-3-ahmedabad-shri-rajesh-a-patel-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2792-ahd-2006-14-m-s-shailesh-surgical-ahmedabad-the-income-tax-officer-ward-6-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2887-ahd-2008-14-the-acit-central-circle-2-3-ahmedabad-shri-vaibhav-jayantilal-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2890-ahd-2008-14-the-acit-central-circle-2-3-ahmedabad-shri-vaibhav-jayantilal-shah-huf-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1364-ahd-2006-14-smt-chandrikaben-n-patel-anand-the-acit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1944-ahd-2007-14-bhagyodaya-group-co-op-cotton-sale-ginning-amp-pressing-so-ltd-tal-viramgam-the-acit-circle-6-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2885-ahd-2008-14-the-acit-central-circle-2-3-ahmedabad-shri-vaibhav-jayantilal-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1413-ahd-2009-14-the-acit-central-circle-3-surat-shri-chinubhai-r-doshi-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2891-ahd-2008-14-the-acit-central-circle-2-3-ahmedabad-shri-vaibhav-jayantilal-shah-huf-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1519-ahd-2009-14-the-ito-ward-4-4-ahmedabad-milcent-appliances-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-630-ahd-2006-14-the-dcit-circle-4-ahmedabad-mastek-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-714-ahd-2006-14-jaihind-projects-limited-ahmedabad-the-acit-ward-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-425-ahd-2006-14-the-ito-ward-5-2-ahmedabad-pic-gujarat-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3567-ahd-2004-14-the-acit-circle-8-ahmedabad-sundek-india-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2052-ahd-2004-14-the-ito-ward-10-2-ahmedabad-m-s-labh-international-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-764-ahd-2006-14-the-acit-osd-ward-8-4-ahmedabad-shree-rama-multi-tech-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1386-ahd-2005-14-madhusudan-industries-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1286-ahd-2005-14-the-dcit-circle-4-ahmedabad-madhusudan-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-771-ahd-2005-14-the-ito-ward-9-4-ahmedabad-shri-gautamchand-kumbhat-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-770-ahd-2005-14-the-ito-ward-9-4-ahmedabad-shri-gautamchand-kumbhat-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-461-ahd-2009-14-m-s-vimal-bhupendrabhai-shah-baroda-the-income-tax-officer-ward-5-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-881-ahd-2009-14-the-dcit-circle-1-1-baroda-m-s-baroda-extrusion-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3743-ahd-2008-14-mansi-builders-pvt-ltd-ahmedabad-the-acit-cent-circle-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3814-ahd-2008-14-the-dcitpanchmahal-circle-godhra-setco-auto-pvt-ltd-now-setco-engg-pvt-ltd-panchmahal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-828-ahd-2006-14-the-ito-ward-1-1-surat-m-s-anchal-prints-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2922-ahd-2008-14-m-s-angan-prints-pvt-ltd-surat-the-income-tax-officer-ward-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1390-ahd-2009-14-the-dcit-circle-1-surat-m-s-bajaj-fashions-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3747-ahd-2008-14-mansi-builders-pvt-ltd-ahmedabad-the-acit-cent-circle-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1324-ahd-2007-14-nirma-ltd-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2114-del-2007-14-ito-ward-18-3-woolways-india-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-816-del-2009-14-dcit-new-delhi-m-s-g4s-security-system-india-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2537-del-2008-14-pearson-education-singapore-pvt-ltd-delhi-ddit-circle-2-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1723-del-2003-14-super-cassette-industries-ltd-dcit-co-cir-25</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1180-del-2004-14-acit-central-circle-25-super-cassettes-industries-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1245-del-2008-14-shristi-infrastructure-development-corporation-ltd-dcit-circle-8-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1226-del-2009-14-the-income-tax-officer-faridabad-shri-bhagat-singh-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1228-del-2009-14-the-income-tax-officer-faridabad-shri-jagdev-singh-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1225-del-2009-14-the-income-tax-officer-faridabad-shri-bhagat-singh-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3120-del-2008-14-kapoor-singh-bhiwani-acit-bhiwani</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3482-del-2008-14-m-s-godavari-shilpkala-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-597-del-2009-14-ishwar-gupta-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-771-del-2007-14-malti-devi-sharma-acit-central-circle-23</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-180-del-2009-14-acit-new-delhi-m-s-manor-hotels-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1093-del-2008-14-yamaha-motor-india-p-ltd-dcit-circle-18-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2602-del-2008-14-maharishi-ramayan-vidya-peeth-trust-new-delhi-acit-range-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-88-del-2009-14-ito-e-delhi-managment-development-institute-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1199-del-2007-14-dcit-cir-8-1-seagram-india-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3476-del-2008-14-shri-sunil-kumar-bhatia-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-424-del-2009-14-acit-new-delhi-m-s-adlakha-enterprises-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-506-del-2006-14-laxman-dass-dcit-cc-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-422-del-2009-14-meerut-development-authority-meerut-ito-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-48-del-2002-14-dcit-cc-25-tony-electronics-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2380-del-2005-14-rdiable-education-alliance-society-ito-ward-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-559-del-2008-14-the-centre-for-development-and-population-activities-cedpa-dit-e</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1783-del-2006-14-rural-electrification-corp-ltd-addl-cit-range-15</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-520-del-2009-14-valvoline-cummins-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-363-ind-2009-14-the-acit-bhopal-m-s-krishi-upaj-mandi-samiti-hoshagabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-178-ind-2008-14-shri-prabodh-ojha-the-ito-4-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-315-ind-2008-14-the-acit-5-1-the-krishi-upaj-mandi-samiti</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-246-ind-2009-14-m-s-krishi-upaj-mandi-samiti-ujjain-the-dcit-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3774-del-2007-14-jubilant-biosys-ltd-ito-coy-ward-4-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1093-del-2007-14-acit-range-1-wazirchand-handicrafts-moradabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1682-ahd-2009-14-shri-dayaram-printing-amp-dyeing-mills-limited-ahmedabad-the-income-tax-officer-ward-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2836-ahd-2007-14-m-s-yogeshwar-corporation-gandhinagar-the-income-tax-officer-gnr-ward-4-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/director-of-income-tax-international-taxation-delhi-ii-and-acit-circle-1-dehradun-schlumberger-asia-services-ltd-204-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/thrissur-builders-p-ltd-the-commercial-tax-officer-aa-and-the-deputy-commissioner-of-commercial-taxes-appeals-and-the-state-of-kerala-21777</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-faridabad-nuware-india-ltd-973</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-patiala-r-k-rice-mills-rajpura-765</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/lakshmi-venkateswara-hatcheries-and-jonna-chandra-shekar-union-bank-of-india-and-a-venkateswara-reddy-6472</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2204-del-2008-14-sh-surender-kumar-saharanpur-ito-saharanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-515-ind-2003-14-the-ito-4-1-shri-narendra-kumar-narang</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2284-del-2008-14-ito-ward-3-4-new-delhi-continental-engines-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2933-del-2008-14-sarla-fabrics-p-ltd-new-delhi-acit-circle-7-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3314-ahd-2008-14-m-s-dharmesh-exports-surat-the-acit-circle-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-676-ahd-2005-14-the-acit-anand-circle-anand-sarvoday-hardware-pvt-ltd-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2913-del-2005-14-addl-cit-noida-range-laxmi-narain-khetan</loc>
               <lastmod>2026-01-09T08:57:34.225Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohan-lal-and-others-the-income-tax-officer-district-1-4-patiala-737</loc>
               <lastmod>2025-12-25T09:10:17.529Z</lastmod>
           </url>
         
   </urlset>
 