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               <loc>https://counselvise.com/direct-tax/judgements/ita-2780-del-2009-14-dcit-new-delhi-m-s-united-hotels-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-350-bang-2009-14-m-s-manipal-soubhagya-nidhi-ltd-manipal-dcit-udupi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1341-ahd-2003-14-the-asstt-cit-vapi-circle-umedica-laboratories-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2739-del-2009-14-acit-new-delhi-mr-pierre-le-roux-air-france-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/jaypee-institute-of-information-technology-society-director-general-of-income-tax-exemptions-delhi-5581-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-patiala-mandeep-singh-445</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-185-del-2006-14-gandham-nanda-gopal-acit-circle-38-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-175-ind-2008-14-m-s-r-m-industries-the-ito</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1017-del-2009-14-dcit-new-delhi-m-s-natraj-stationery-products-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3208-del-2008-14-acit-circle-47-1-new-delhi-david-reekie-ferguson-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1634-del-2009-14-ito-new-delhi-smt-mithlesh-goel-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2084-del-2007-14-dcit-cir-18-1-whirlpool-india-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2749-del-2007-14-ito-ward-34-1-vinod-jain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2640-ahd-2006-14-the-ito-s-k-ward-4-dist-sabarkanta-shri-subhashchandra-dwarkadas-soni-dist-sabarkanta</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1080-ahd-2006-14-m-s-anant-agarbatti-works-ahmedabad-the-acit-circle2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-300-bang-2009-14-dcit-tds-bangalore-the-accountant-general-office-housing-co-operative-society-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-272-bang-2009-14-mr-joseph-bashyam-louis-bangalore-acit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-126-bang-2009-14-m-s-karnataka-planters-coffee-curing-works-p-ltd-mysore-dcit-mysore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2754-del-2009-14-durand-football-tournament-society-new-delhi-dit-exemptions-delhi</loc>
               <lastmod>2025-07-10T12:35:27.979Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3696-del-2008-14-b-r-jan-sewa-society-ghaziabad-cit-ghaziabad</loc>
               <lastmod>2025-07-10T12:35:27.979Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2359-del-2008-14-acit-aksh-optifibre-ltd</loc>
               <lastmod>2025-07-10T12:35:27.979Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3978-ahd-2008-14-bipin-silk-mills-pvt-ltd-surat-the-income-tax-officer-ward-1-2-surat</loc>
               <lastmod>2025-07-29T13:51:18.935Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1480-ahd-2004-14-shri-dilipbhai-p-thakkar-huf-ahmedabad-the-income-tax-officer-ward-2-4-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.935Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2676-ahd-2006-14-the-ito-ward-8-1-ahmedabad-m-s-trisuns-commodities-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2737-del-2009-14-acit-new-delhi-mr-jerome-sudan-air-france-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.456Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-769-del-2009-14-acit-faridabad-m-s-mascot-footcare-faridabad</loc>
               <lastmod>2025-09-17T13:00:40.456Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1735-del-2006-14-indian-railway-finance-corpn-ltd-addl-cit-range-11</loc>
               <lastmod>2025-09-17T13:00:40.456Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-karnal-unique-autofelts-p-ltd-445</loc>
               <lastmod>2025-09-18T06:58:29.006Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lajpat-rai-chief-commissioner-of-income-tax-rishi-nagar-ludhiana-and-respondent-no-2-and-respondent-no-3-5752</loc>
               <lastmod>2025-09-18T07:05:30.824Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jila-sahakari-kendriya-bank-maryadit-durg-through-its-manager-commissioner-of-income-tax-central-revenue-building-civil-lines-raipur-c-g-and-income-tax-officer-assessing-officer-ward-1-bhilai-distt-durg-1368</loc>
               <lastmod>2025-09-18T07:02:21.100Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/late-radhey-krishna-sao-prop-m-s-shankar-traders-through-legal-heir-shri-ravi-shankar-gupta-son-commissioner-of-income-tax-i-patna-and-income-tax-officer-ward-biharsharif-131-2004</loc>
               <lastmod>2025-09-18T07:00:30.037Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pradip-kumar-saravgi-m-s-kalaniketan-the-commissioner-of-income-tax-i-patna-and-the-asstt-commissioner-of-income-tax-circle-2-1-patna-and-the-income-tax-officer-ward-2-sasharam-189-2003</loc>
               <lastmod>2025-09-18T07:00:30.037Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-patiala-patiala-distt-coop-milk-producers-union-ltd-446</loc>
               <lastmod>2025-09-18T07:00:30.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-524-del-2009-14-m-s-vogue-fabrics-panipat-acit-panipat</loc>
               <lastmod>2025-04-16T16:49:30.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2125-ahd-2006-14-the-ito-ward-4-3-ahmedabad-lincoln-polymers-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.462Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-722-ahd-2007-14-the-sagar-textile-mills-ltd-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2479-ahd-2004-14-shri-hitendra-amratlal-nanavati-surat-the-acit-circle-3-1-surat</loc>
               <lastmod>2026-01-13T08:54:38.462Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-ahd-2004-14-m-s-anu-impex-the-income-tax-officer-ward-2-1</loc>
               <lastmod>2026-01-13T08:54:38.462Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3214-ahd-2008-14-gujarat-state-disaster-managment-authority-gandhinagar-the-acit-gandhinagar-circle-gandhinagar</loc>
               <lastmod>2026-01-13T08:54:38.462Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-841-ahd-2006-14-m-s-jay-chem-ahmedabad-the-acit-circle-10-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.462Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1333-ahd-2004-14-m-s-parthana-construction-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-2-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.462Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-ahd-2006-14-the-ito-ward-5-1-ahmedabad-naval-overseas-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.462Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2646-ahd-2003-14-the-asstt-cit-b-k-circle-the-adambhai-nasirbhai-choudhary</loc>
               <lastmod>2026-01-13T08:54:38.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-rajiv-bhatia-proprietor-commissioner-of-income-tax-appeals-jammu-354</loc>
               <lastmod>2025-12-25T09:10:17.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajanta-educational-centre-chief-commissioner-of-income-tax-amritsar-and-another-21542</loc>
               <lastmod>2025-12-25T09:10:17.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/western-geco-international-ltd-assistant-commissioner-of-income-tax-dehradun-205-2007</loc>
               <lastmod>2025-12-25T10:11:07.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-674-del-2009-14-m-s-sidwal-refrigeration-industries-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3389-del-2008-14-k-c-c-software-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1279-del-2008-14-ito-chauhan-dairy</loc>
               <lastmod>2026-01-09T08:57:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1645-del-2009-14-singtam-buildwell-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1721-del-2007-14-yamuna-alloys-ltd-acit-circle</loc>
               <lastmod>2026-01-09T08:57:34.225Z</lastmod>
           </url>
         
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