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               <loc>https://counselvise.com/direct-tax/judgements/ita-1897-chny-2008-14-dcit-chennai-m-s-ideal-entertainment-pvt-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2015-ahd-2008-14-the-acit-circle-2-surat-m-s-jhawar-international-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4630-mum-2006-14-adit-i-t-1-2-mumbai-m-s-expand-fast-holdings-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-267-ahd-2009-24-the-gujarat-road-amp-infra-co-ltd-gandhinagar-the-ito-osd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-909-bang-2007-14-acit-bangalore-m-s-kudremukh-iron-ore-co-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4287-del-2009-14-dcit-new-delhi-m-s-midi-extrusion-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5728-mum-2008-14-micro-plantae-ltd-mumbai-dcit-5-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4335-mum-2008-14-acit-rg-10-1-mumbai-m-s-kellogg-india-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1262-mum-2009-14-dcit-cir-3-1-mumbai-citizen-hotels-p-ltd-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2712-mum-2008-14-the-acit-cen-cir-13-mumbai-shri-amitabh-bachan-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3761-mum-2008-14-dcit-cir-8-1-mumbai-m-s-advance-construction-co-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6686-mum-2007-14-the-dy-cit-8-1-mumbai-m-s-advance-construction-co-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2079-mum-2009-14-sanborn-technology-resources-p-ltd-mumbai-ito-8-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-247-mum-2009-14-shree-jalaram-lottery-agency-mumbai-dcit-cen-cir-32-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2665-del-2009-14-sh-anil-kumar-bhatia-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-195-mum-2009-14-laffans-india-p-ltd-mumbai-dcit-cir-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7075-mum-2008-14-ack-capital-management-p-ltd-mumbai-dcit-4-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-64-viz-2009-23-the-ito-ward-1-anakapalle-m-s-agricultural-market-committee-anakapalle-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-60-viz-2009-23-the-ito-ward-1-anakapalle-m-s-agricultural-market-committee-narsipatnam-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-157-mum-2007-16-shri-nirmal-k-parmar-mumbai-the-cit-cen-cir-3-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-274-viz-2005-14-m-s-cargo-handling-pvt-workers-pool-visakhapatnam-hyderabad-the-acit-central-circle-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-488-viz-2009-14-the-ito-ward-4-1-visakhapatnam-m-s-agricultural-market-committee-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-250-viz-2008-14-the-dcit-circle-2-1-vijayawada-m-s-nadella-madhava-rao-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-307-viz-2009-14-the-ito-ward-1-anakapalle-m-s-agricultural-market-committee-narsipatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2846-ahd-2009-14-sangeetaben-m-khanna-surat-the-dy-cit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2842-ahd-2009-14-sangeetaben-m-khanna-surat-the-dy-cit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-269-viz-2009-14-m-s-agricultural-market-committee-undi-the-ito-ward-2-bhimavaram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-271-viz-2009-14-m-s-agricultural-market-committee-akividu-the-ito-ward-2-bhimavaram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-270-viz-2009-14-m-s-agricultural-market-committee-akividu-the-ito-ward-2-bhimavaram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-58-viz-2009-23-the-ito-ward-1-anakapalle-m-s-agricultural-market-committee-yelamanchili</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/church-s-auxiliary-for-social-action-and-caritas-india-director-general-of-income-tax-exemptions-new-delhi-and-union-of-india-1791-2007-7481-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2660-ahd-2002-14-shri-janakbhai-r-patel-surat-the-j-c-i-t-asstt-s-r-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-387-ahd-2009-24-the-state-bank-of-saurashtra-bhavnagar-the-addl-cit-bnr-range-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1173-del-2007-14-bijay-paper-traders-amp-investment-ltd-ito-ward-3-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2661-del-2009-14-sh-anil-kumar-bhatia-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3848-del-2005-14-mukesh-dutt-kaushik-ito-ward-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1553-del-2007-14-dcit-circle-12-anil-kumar-batra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-372-coch-2009-14-sevanam-international-charitable-amp-education-trust-cochin-cit-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1378-chny-2009-14-susee-auto-plaza-private-limited-madurai-addl-cit-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-248-chny-2009-14-shri-r-chidambaram-perambalur-ito-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1325-chny-2009-14-ito-chennai-m-s-scope-international-private-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-975-chny-2009-14-acit-vellore-shri-m-mohandoss-arakkonam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1305-chny-2009-14-acit-madurai-m-s-susee-agencies-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-247-chny-2009-14-shri-r-chidambaram-perambalur-ito-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1409-chny-2009-14-m-s-nagapattinam-market-committee-nagapattinam-jcit-thanjavur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1408-chny-2009-14-m-s-nagapattinam-market-committee-nagapattinam-jcit-thanjavur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1393-chny-2009-14-m-s-sical-logistics-limited-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-871-chny-2009-14-m-s-srm-systems-and-software-pvt-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-876-chny-2009-14-m-s-srm-systems-amp-software-pvt-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-845-bang-2008-14-shri-vijaykumar-jain-dakshina-kannada-ito-puttur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-838-bang-2009-14-acit-bangalore-sri-john-mohan-reddy-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-835-bang-2009-14-acit-bangalore-sri-john-mohan-reddy-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-836-bang-2009-14-acit-bangalore-sri-john-mohan-reddy-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1186-bang-2008-14-smt-b-bhagyalakshmi-bangalore-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-884-bang-2009-14-ito-bangalore-shri-k-shyamaraju-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2987-ahd-2009-14-anjuman-e-taiyabi-dawoodi-bohra-jamat-dahod-the-cit-iii-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2200-ahd-2005-14-the-ito-vapi-ward-3-vapi-m-s-saurabh-stone-international</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2396-ahd-2009-14-m-s-shree-ram-food-industries-bhavnagar-the-acit-circle-2-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2397-ahd-2009-14-m-s-shree-ram-food-industries-bhavnagar-the-acit-circle-2-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1195-ahd-2004-14-the-acit-ahmedabad-circle-1-core-health-care-ld</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1174-ahd-2005-14-the-acit-circle-4-ahmedabad-inductotherm-india-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3299-ahd-2009-14-the-dcit-circle-2-2-baroda-m-s-raymon-gelatine-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1590-ahd-2006-14-the-acit-bharuch-circle-bharuch-mrs-jasmine-kalpeshbhai-shah-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1593-ahd-2006-14-the-acit-bharuch-circle-bharuch-mrs-kantaben-jadavchand-gandhi-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-258-ahd-2007-14-the-dcit-circle-4-ahmedabad-lincoln-pharmaceuticals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-609-ahd-2006-14-the-ito-ward-5-4-baroda-shri-rajesh-mukundlal-shah-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2019-ahd-2008-14-the-acit-circle-2-surat-m-s-supreme-india-overseas-corporation-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1374-ahd-2008-14-shri-suresh-b-chaudhary-the-income-tax-officer-ward-6-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1941-ahd-2008-14-m-s-supreme-india-overseas-corporation-surat-the-income-tax-officer-ward-2-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4601-ahd-2007-14-g-tex-exports-surat-the-acit-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-103-ahd-2005-23-ismailbhai-amp-sons-dist-baroda-the-income-tax-officer-ward-5-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-76-ind-2008-23-m-s-raksha-builders-the-a-c-i-t-1-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-383-ahd-2009-24-smt-jashukantaben-d-soni-l-h-of-late-dineshchandra-j-soni-the-income-tax-officer-ward-5-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-244-ahd-2009-24-shri-mahendrasingh-harisingh-mahida-surat-the-income-tax-officer-ward-6-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-307-chny-2008-24-ito-cuddalore-dr-d-sulochana-cuddalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-823-mum-2009-24-acit-osd-cir-2-1-binani-metal-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-703-coch-2008-14-harrison-malayalam-ltd-cochin-acit-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1616-mum-2009-14-akistex-world-wide-impex-ltd-mumbai-dcit-cir-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2460-mum-2008-14-the-dy-cit-4-1-mumbai-m-s-infinity-com-financial-securities-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3305-del-2009-14-ddit-new-delhi-smt-sukanya-shankar-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4305-del-2009-14-m-s-standing-conference-of-public-enterprises-scope-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-194-viz-2009-14-mukesh-modi-vizianagaram-ito-vizianagaram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3078-mum-2005-14-the-dy-cit-cir-2-2-mumbai-the-mahindra-amp-mahindra-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2870-mum-2009-14-ito-wd-12-2-1-mumbai-hitendra-k-shah-mumbai</loc>
               <lastmod>2025-04-20T00:08:41.667Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2275-mum-2009-14-ito-2-3-2-mumbai-s-b-estate-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2096-mum-2009-14-dcit-1-3-mumbai-standard-chartered-investments-and-loans-india-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3310-mum-2008-14-the-dcit-cir-3-1-mumbai-m-s-icici-bank-ltd-in-respect-of-erstwhile-m-s-icici-capital-services-ltd-icici-bank-towers-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3059-mum-2008-14-mr-ashok-d-shrimali-navi-mumbai-the-ito-22-3-1-navi-mumbai</loc>
               <lastmod>2025-04-16T12:42:29.123Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-74-ahd-2009-24-inox-india-ltd-baroda-the-jt-cit-spl-range-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6923-mum-2007-14-m-s-b-s-exports-mumbai-the-jcit-rg-20-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6109-mum-2006-14-m-s-ganesh-benzoplast-ltd-mumbai-dcit-spl-rg-45-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3864-mum-2007-14-m-s-tops-security-ltd-formerly-tops-detectives-amp-security-services-ltd-mumbai-the-dcit-rg-8-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3071-mum-2008-14-m-s-tata-securities-ltd-mumbai-dcit-4-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-639-mum-2009-24-swabs-tempas-india-p-ltd-ito-wd-8-3-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-118-hyd-2004-14-sri-mallikarjuna-par-boiled-modern-rice-amp-g-n-oil-mills-hyderabad-ito-nalgonda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-528-hyd-2007-14-k-geetha-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1236-hyd-2007-14-m-s-liquors-india-ltd-hyderabad-cit-tds-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1079-hyd-2009-14-addl-cit-hyderabad-sudha-co-operative-urban-bank-ltd-suryapet</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-723-hyd-2008-14-m-s-sreelaxmi-hotels-p-ltd-hyderabad-acit-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-361-hyd-2009-14-dcit-hyderabad-m-s-m-k-f-constructions-p-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-132-hyd-2007-14-krishna-engg-works-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-309-viz-2009-14-the-ito-ward-1-anakapalle-m-s-agricultural-market-committee-narsipatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-189-viz-2008-14-sri-vanamadi-satyanarayana-kakinada-the-ad-cit-range-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-206-viz-2009-14-t-ramachandra-prabhu-guntur-acit-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-148-viz-2009-14-agricultural-market-committee-achanta-acit-eluru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-519-viz-2008-14-the-acit-circle-2-1-guntur-sri-polisetty-somasundaram-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-361-viz-2008-14-the-dcit-circle-2-1-guntur-m-s-bvl-exports-p-ltd-tanguturu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-465-viz-2008-14-the-ito-ward-1-2-visakhapatnam-sri-p-madhava-rao-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-626-viz-2008-14-sri-k-balakrishna-rao-vijayawada-the-ad-cit-range-1-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-625-viz-2008-14-sri-k-chandra-sekhar-prasad-vijayawada-the-ad-cit-range-1-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-149-viz-2006-14-m-s-andhra-petro-chemicals-ltd-tanuku-the-acit-circle-1-eluru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-137-viz-2005-14-sri-k-venkatapati-raju-visakhapatnam-visakhapatnam-the-acit-circle-5-1-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-335-viz-2006-14-m-s-india-fruits-ltd-the-addl-cit-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-478-viz-2009-14-the-dcit-circle-2-1-guntur-m-s-agricultural-market-committee-vinkonda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-474-viz-2009-14-the-ito-ward-2-2-guntur-m-s-agricultural-market-committee-tadikonda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-229-viz-2005-14-m-s-bhpv-ltd-visakhapatnam-the-acit-circle-3-1-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-225-viz-2009-14-agricultural-market-committee-vizianagaram-cit-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-311-viz-2009-14-the-ito-ward-1-anakapalle-m-s-agricultural-market-committee-anakapalle</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-306-viz-2009-14-the-ito-ward-1-anakapalle-m-s-agricultural-market-committee-yanam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-1-viz-2010-24-m-s-surya-earth-moving-rajahmundry-the-ito-ward-4-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3207-del-2009-14-acit-new-delhi-m-s-selan-exploration-technology-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4345-del-2009-14-dcit-new-delhi-m-s-national-cooperative-development-corporation-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2502-ahd-2004-14-m-s-haji-mulla-mohammedali-mulla-shaikhali-bombaywala-baroda-the-acit-baroda-cir-5-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-chandigarh-jct-electronics-ltd-767</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kunj-co-and-roop-sarees-extension-the-regional-provident-fund-commissioner-enforcement-193-2000-211-2000</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/rajasree-prathap-nair-the-dy-commissioner-of-income-tax-central-circle-kollam-1765-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2904-del-2009-14-ito-new-delhi-m-s-pawan-wadhwa-huf-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2144-del-2009-14-acit-new-delhi-m-s-rng-agencies-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/pinegrove-international-charitable-trust-union-of-india-and-chief-commissioner-of-income-tax-chandigarh-cwp-no-6031-of-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-raipur-smt-muskan-rohra-15</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-cochin-ishwardas-sons-198-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-329-ahd-2009-24-the-gujarat-state-financial-services-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-298-ahd-2009-24-m-s-uttam-fine-tex-pvt-ltd-surat-the-acit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3843-ahd-2007-14-smt-minaben-shaileshbhai-shah-surat-the-income-tax-officer-ward-8-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2966-ahd-2009-14-shri-suresh-k-soni-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2487-ahd-2004-14-shri-bharatbhai-nagjibhai-patel-surat-the-income-tax-officer-ward-9-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-614-ahd-2007-14-shri-sudhir-k-gandhi-surat-the-acit-circle-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-300-ahd-2009-24-the-ito-ward-4-1-ahmedabad-gujarat-telephone-cables-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7067-mum-2008-14-m-s-dcit-rg-3-1-mumbai-the-boston-consulting-group-i-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3050-ahd-2009-14-the-ito-ward-5-3-surat-shri-mohanbhai-bhimbhai-sheth-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3049-ahd-2009-14-the-acit-circle-3-surat-smt-hansaben-g-mordia-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3048-ahd-2009-14-the-acit-circle-3-surat-smt-kanchanben-b-moradia-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-11-ahd-2005-23-shri-rameshbhai-k-prajapati-surat-the-income-tax-officer-ward-7-3-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-283-ahd-2009-23-shri-mohanbhai-bhimbhai-sheth-surat-the-income-tax-officer-ward-5-3-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-80-del-2009-23-m-s-unimac-india-ltd-delhi-acit-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4410-del-2009-14-acit-new-delhi-m-s-oriental-structural-engineers-pvt-ltd-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-409-del-2009-14-mrs-neeru-anand-new-delhi-ito-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2145-del-2009-14-acit-new-delhi-m-s-rajendra-ravindra-printers-pvt-ltd-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-viz-2009-14-the-ito-ward-1-anakapalle-m-s-agricultural-market-committee-anakapalle</loc>
               <lastmod>2025-07-22T10:42:20.545Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-viz-2010-24-smt-tohida-sultana-vijayawada-the-ito-ward-2-1-vijayawada</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-301-viz-2009-14-the-ito-ward-1-anakapalle-m-s-agricultural-market-committee-chodavaram</loc>
               <lastmod>2025-07-22T10:42:20.545Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-viz-2006-14-m-s-cargo-handling-pvt-workers-pool-hyderabad-the-dcit-central-circle-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.545Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-viz-2009-14-smt-m-seethamma-guntur-visakhapatnam-the-ito-ward-2-1-guntur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-485-viz-2009-14-the-dcit-circle-2-1-guntur-m-s-agricultural-market-committee-narasaraopeta</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-362-viz-2008-14-the-dcit-circle-2-1-guntur-m-s-bm-exports-tanguturu</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-viz-2008-14-sri-polisetty-somasundaram-guntur-the-acit-circle-2-1-guntur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-viz-2009-14-m-s-acit-circle-2-1-guntur-m-s-anjaneya-aqua-ongole</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-386-viz-2007-14-the-ito-ward-1-2-visakhapatnam-sri-s-rama-krishna-reddy-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-479-viz-2003-14-sri-k-seetaramaiah-the-acit-circle-2-1-vijayawada</loc>
               <lastmod>2025-07-22T10:42:20.546Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-viz-2007-14-m-s-southern-rocks-amp-minerals-p-ltd-ongole-the-acit-circle-2-1-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-475-viz-2009-14-the-ito-ward-2-2-guntur-m-s-agricultural-market-committee-mangalagiri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-65-viz-2003-14-the-acit-circle-1-1-rajahmundry-m-s-india-fruits-ltd</loc>
               <lastmod>2025-07-22T10:42:20.546Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-viz-2007-14-the-acit-circle-1-1-visakhapatnam-m-s-prathyusha-associates-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.546Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-127-viz-2004-14-the-acit-circle-2-1-guntur-m-s-uma-enterprises-chilakaluripeta</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-128-viz-2004-14-the-acit-circle-2-1-guntur-m-s-uma-enterprises-chilakaluripeta</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-403-viz-2005-14-m-s-bhpv-ltd-visakhapatnam-the-acit-circle-3-1-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.546Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-215-viz-2009-14-agricultural-market-committee-yelamanchili-cit-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.546Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-212-viz-2009-14-agricultural-market-committee-kurupam-cit-visakhapatnam</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-viz-2009-14-agricultural-market-committee-kothavalasa-cit-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-210-viz-2009-14-agricultural-market-committee-parvathipuram-cit-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.546Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/panopharam-union-of-india-and-commissioner-of-central-excise-calicut-and-commission-of-central-excise-appeals-cochin-and-assistant-commissioner-of-central-excise-thrissur-division-and-superintendent-of-central-excise-service-tax-range-thrissur-division-35318-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-i-chandigarh-bhagwati-steels-693</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-faridabad-and-commissioner-of-income-tax-karnal-shri-gurbachan-singh-and-market-committee-pipli-kurukshetra-686-2009</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-faridabad-escorts-auto-components-ltd-and-eco-auto-components-ltd-77-2009-17-2009</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/briijbhoan-agrawal-income-tax-officer-raigarh-2</loc>
               <lastmod>2025-09-18T07:02:21.099Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-anita-chadha-commissioner-of-income-tax-ludhiana-706</loc>
               <lastmod>2025-09-18T06:53:07.055Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5420-mum-2006-14-m-s-ca-computer-associates-india-p-ltd-mumbai-dcit-6-2-mumbai</loc>
               <lastmod>2025-11-01T16:04:17.528Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kashatriya-sabha-maharana-partap-bhawan-kurukshetra-union-of-india-and-another-cwp-no-858-of-2009</loc>
               <lastmod>2025-09-18T07:00:30.032Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1772-del-2009-14-acit-new-delhi-m-s-frontline-associates-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.151Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4445-del-2009-14-acit-panipat-sh-uma-paliwal-prop-panipat</loc>
               <lastmod>2026-01-09T08:57:34.152Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3923-del-2009-14-ito-new-delhi-shri-manoj-godha-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.152Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2165-del-2009-14-acit-new-delhi-shri-devi-ram-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.151Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3172-del-2008-14-jagdhamba-industries-noida-ito-ward-2-noida</loc>
               <lastmod>2026-01-09T08:57:34.151Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4329-del-2009-14-acit-rohtak-the-model-coop-l-c-society-ltd-rohtak</loc>
               <lastmod>2026-01-09T08:57:34.151Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-361-del-2009-23-krishna-karan-charitable-trust-meerut-acit-meerut</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-573-ahd-2003-14-the-acit-circle-1-ahmedabad-core-healthcare-ltd-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.359Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2456-ahd-2006-14-the-ito-ward-5-2-ahmedabad-parna-industries-ltd-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.359Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-608-ahd-2007-14-annapurna-industries-pvt-ltd-surat-the-income-tax-officer-ward-1-1-surat</loc>
               <lastmod>2026-01-13T08:54:38.359Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2392-ahd-2004-14-shree-saikrupa-dyg-amp-ptg-mills-p-ltd-surat-the-income-tax-officer-ward-4-4-surat</loc>
               <lastmod>2026-01-13T08:54:38.359Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3843-ahd-2004-14-m-s-h-m-associates-anand-the-income-tax-officer-ward-1-anand</loc>
               <lastmod>2026-01-13T08:54:38.359Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1068-ahd-2008-14-shri-janakkumar-g-shah-surat-the-income-tax-officer-ward-2-1-surat</loc>
               <lastmod>2026-01-13T08:54:38.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-613-ahd-2007-14-shri-prakash-indulal-mehta-surat-the-acit-circle-6-surat</loc>
               <lastmod>2026-01-13T08:54:38.359Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2965-ahd-2009-14-m-s-hardik-gas-agency-gandhinagar-the-income-tax-officer-ward-2-gandhinagar</loc>
               <lastmod>2026-01-13T08:54:38.359Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-853-ahd-2005-14-gujarat-state-export-corporation-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.358Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2510-ahd-2002-14-the-acit-cent-circle-1-3-ahmedabad-m-s-manwar-hotels-ltd-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.358Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2586-ahd-2009-14-the-ito-ward-9-1-surat-shri-bhikhabhai-rajabhai-dhameliya-surat</loc>
               <lastmod>2026-01-13T08:54:38.358Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1938-ahd-2008-14-m-s-jhawar-international-surat-the-income-tax-officer-ward-2-1-surat</loc>
               <lastmod>2026-01-13T08:54:38.358Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2997-ahd-2009-14-the-dcit-circle-1-2-baroda-m-s-liberty-phosphate-ltd-baroda</loc>
               <lastmod>2026-01-13T08:54:38.358Z</lastmod>
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