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               <loc>https://counselvise.com/direct-tax/judgements/ma-318-chny-2009-24-m-s-the-karur-vysya-bank-ltd-karur-addl-cit-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-238-coch-2009-14-bharat-spices-kasargode-income-tax-officer-kasargode</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-165-coch-2005-16-dcit-trichur-shri-c-d-boss-trichur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-33-coch-2010-24-south-india-corporation-ltd-cochin-dcit-ernakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1138-ahd-2008-14-the-dcit-circle-5-ahmedabad-netvision-web-technologies-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6913-mum-2007-14-m-s-thoresen-chartering-singapore-pte-ltd-mumbai-the-dy-dit-int-tax-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-123-chandi-2009-24-m-s-punjab-state-electricity-board-patiala-acit-patiala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1131-ahd-2010-14-the-acit-circle-8-ahmedabad-vimlachal-print-amp-pack-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1670-ahd-2010-14-the-ito-ward-2-3-baroda-m-s-nirman-developer-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1358-ahd-2010-14-matrix-telecom-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2111-ahd-2010-14-the-acit-circle-2-surat-shri-rishikumar-khanna-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-558-ahd-2008-14-mohmad-akhtar-abdullah-chakkaiwala-surat-the-acit-circle-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-158-ahd-2008-14-jewel-consumer-care-pvt-ltd-baroda-the-acit-circle-1-2-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-560-ahd-2008-14-mohmad-imtiyaz-abdullah-chakkaiwala-surat-the-acit-circle-9-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2430-ahd-2008-14-m-s-presidency-exports-surat-the-acit-circle-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3315-ahd-2008-14-the-ito-ward-6-1-surat-shri-anandlal-fojalal-kothari-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2429-ahd-2008-14-the-acit-circle-2-surat-m-s-presidency-exports-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2467-ahd-2009-14-m-s-presidency-exports-surat-the-acit-circle-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-ahd-2009-14-the-dcit-circle-1-2-baroda-effluent-channel-project-ltd-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2946-ahd-2008-14-shri-mukesh-j-acharya-deesa-the-acit-banaskantha-circle-palanpur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1960-ahd-2010-14-the-dcit-circle-6-surat-shri-babubhai-k-mistry-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3625-ahd-2008-14-m-s-effluent-channel-project-ltd-baroda-the-acit-circle-1-2-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1325-ahd-2010-14-n-j-devani-builders-pvt-ltd-ahmedabad-the-jt-cit-range-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1669-ahd-2010-14-the-ito-ward-2-3-baroda-m-s-nirman-corporation-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2768-ahd-2007-14-m-s-b-tex-ointment-mfg-co-navsari-the-jt-cit-navsari-circle-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-675-ahd-2008-14-dharmil-navinchandra-mehta-bhavnagar-the-income-tax-officer-ward-2-2-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3374-ahd-2007-14-shri-tanshukhrai-n-gaur-baroda-the-acit-baroda-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-578-ahd-2008-14-the-acit-circle-9-surat-shri-mohmad-akhtar-abdullah-chakkaiwala-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1968-ahd-2010-14-the-ito-ward-5-4-surat-shree-sayan-vibhag-sahakari-khand-udhyog-mandli-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1559-ahd-2008-14-the-ito-ward-5-1-baroda-m-s-vraj-developers-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1232-ahd-2010-14-the-acit-central-circle-4-surat-m-s-roop-creation-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1223-ahd-2010-14-m-s-parishram-transport-navsari-the-income-tax-officer-ward-3-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-947-ahd-2008-14-dr-bhabuprasad-d-sandesara-mehsana-the-income-tax-officer-ward-1-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-30-ahd-2008-14-the-ito-ward-3-2-baroda-vraj-developers-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3715-ahd-2007-14-shri-narendrasinh-j-solanki-dist-valsad-the-income-tax-officer-ward-2-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2586-ahd-2007-14-shri-abbas-nabi-shaikh-vapi-the-acit-vapi-circle-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3861-ahd-2008-14-shri-kamlesh-r-khanchandani-ahmedabad-the-dy-cit-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2083-ahd-2007-14-shri-gopalbhai-parshottambhai-dungrani-bhavnagar-the-income-tax-officer-ward-1-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2767-ahd-2007-14-m-s-mehta-organics-pvt-ltd-baroda-the-income-tax-officer-ward-4-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2332-ahd-2008-14-shri-riyaz-jainuddin-shaikh-valsad-the-acit-valsad-circle-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2120-ahd-2010-14-the-ito-ward-5-2-baroda-shri-laxmilal-bhanwarlal-shah-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2160-ahd-2007-14-m-s-acid-amp-chemicals-co-ahmedabad-the-income-tax-officer-ward-12-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-13-del-2009-16-sh-pawan-arora-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T13:22:10.182Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-62-chny-2001-16-dcit-coimbatore-shri-s-sivanandam-mettupalayam</loc>
               <lastmod>2025-04-17T22:14:37.477Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-58-chny-2001-23-shri-s-sivanandam-mettupalayam-dcit-coimbatore</loc>
               <lastmod>2025-04-17T22:14:37.504Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1062-chandi-2010-14-acit-patiala-smt-monica-verma-patiala</loc>
               <lastmod>2025-04-17T21:21:43.598Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-171-ahd-2010-23-shri-premjibhai-gopalbhai-patel-surat-the-income-tax-officer-ward-3-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-346-ahd-2004-23-shri-jayendra-r-shah-baroda-the-acit-cent-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-134-ahd-2006-23-anagram-stock-broking-ltd-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-282-ahd-2006-23-anagram-stock-broking-ltd-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-28-ahd-2008-23-intas-pharmaceuticals-ltd-ahmedabad-acit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-27-ahd-2008-23-intas-pharmaceuticals-ltd-ahmedabad-acit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-275-del-2010-23-m-s-integrated-finlease-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6460-mum-2008-14-dsp-blackrock-invst-managers-ltd-erstwhile-dsp-merrill-lynch-fund-managers-ltd-mumbai-dy-c-i-t-circle3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-311-mum-2010-24-ito-wd-3-2-pravin-balubhai-zala</loc>
               <lastmod>2025-04-20T18:29:30.324Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-61-chny-2010-23-dr-s-arunachalam-chennai-ito-chennai</loc>
               <lastmod>2025-04-17T22:00:43.885Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-49-chny-2008-24-m-s-rbf-nidhi-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-17T22:00:44.603Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1140-ahd-2010-14-the-ito-ward-4-1-ahmedabad-elegant-microweb-technologies-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-13T22:49:02.604Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-768-ahd-2008-14-the-acit-abad-circle-ahmedabad-shri-gaurang-rajendrabhai-thakore-ahmedabad</loc>
               <lastmod>2025-04-13T22:49:03.586Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-998-chandi-2009-14-sh-sudhir-sood-kangra-ito-dharamashala</loc>
               <lastmod>2025-04-14T06:49:00.741Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4044-del-2010-14-opelina-finance-amp-investment-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.908Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3428-del-2009-14-acit-new-delhi-m-s-richa-knitwears-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.908Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-114-del-2010-23-m-s-micro-max-technologies-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.954Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-422-del-2003-16-raka-bal-dcit-central-circle-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-52-del-2005-16-acit-circle-19-1-rajhans-aromatics</loc>
               <lastmod>2025-07-10T12:35:27.951Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-210-del-2010-24-m-s-gunjan-foundation-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1271-mum-2007-14-m-s-urvi-chemicals-amp-allied-inds-ltd-mumbai-ito-wd-7-3-3-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.363Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-mum-2009-14-alco-company-p-ltd-muumbai-acit-osd-2-1-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.363Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-482-mum-2010-24-haresh-n-patel-acit-cen-cir-13</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-154-mum-2010-24-quality-intex-p-ltd-ito-9-3-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-867-hyd-2010-14-dr-s-v-krishna-reddy-nellore-dist-acit-nellore</loc>
               <lastmod>2025-07-10T07:45:16.655Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-65-hyd-2006-16-acit-tirupathi-m-s-bindu-granites-chittoor</loc>
               <lastmod>2025-07-10T07:45:16.869Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-136-viz-2010-24-the-dcit-circle-1-kakinada-the-kakinada-co-operative-town-bank-limited-kakinada</loc>
               <lastmod>2025-07-22T10:42:20.691Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-134-viz-2010-24-the-dcit-circle-1-kakinada-the-kakinada-co-operative-town-bank-limited-kakinada</loc>
               <lastmod>2025-07-22T10:42:20.691Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-167-viz-2010-24-sri-chandra-prasad-vijayawada-the-acit-circle-2-1-vijayawada</loc>
               <lastmod>2025-07-22T10:42:20.691Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-142-viz-2010-24-the-ito-ward-1-eluru-sri-grandhi-narendra-eluru</loc>
               <lastmod>2025-07-22T10:42:20.691Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-16-viz-2002-16-m-s-padma-priya-funds-amp-finance-srikakulam-the-dcit-central-circle-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.667Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3783-ahd-2008-14-the-dcit-circle-5-ahmedabad-ratnamani-metals-amp-tubes-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.849Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1235-ahd-2007-14-m-s-maharashtra-polycane-industries-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2025-07-29T13:51:18.849Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2289-ahd-2010-14-the-dcitbharuch-circle-bharuch-m-s-enviro-technology-ltd-bharuch</loc>
               <lastmod>2025-07-29T13:51:18.849Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2807-ahd-2007-14-the-acit-central-circle-1-baroda-sun-pharmaceuticals-industries-ltd-mumbai</loc>
               <lastmod>2025-07-29T13:51:18.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2293-ahd-2010-14-shri-rajan-i-jriwala-ahmedabad-the-jt-cit-range-12-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3381-ahd-2007-14-m-s-shree-shantinath-silk-indus-surat-the-acit-circle-2-surat</loc>
               <lastmod>2025-07-29T13:51:18.849Z</lastmod>
           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/co-141-ahd-2007-23-gujarat-apollo-equipments-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-552-mum-2010-24-lotus-investments-ltd-acit-cen-cir-13</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-222-bang-2010-14-acit-bangalore-m-s-globe-transport-corporation-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-627-ahd-2006-14-m-s-laxmi-steel-erstwhile-m-s-laxmi-traders-baroda-the-income-tax-officer-ward-5-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4231-ahd-2007-14-the-dcit-circle-4-ahmedabad-inductotherm-india-private-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-559-ahd-2008-14-mohmad-yunus-abdullah-chakkaiwala-surat-the-acit-circle-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3622-ahd-2008-14-the-acit-circle-8-ahmedabad-m-s-vikshara-trading-amp-investment-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1218-ahd-2010-14-m-s-raviraj-textiles-surat-the-income-tax-officer-ward-2-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-615-ahd-2009-14-m-s-presidency-exports-surat-the-acit-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1292-ahd-2010-14-the-dcit-circle-1-surat-m-s-bahubali-print-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3811-del-2010-14-dcit-new-delhi-m-s-jai-parabolic-springs-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1436-del-2010-14-ito-new-delhi-m-s-maruti-marketing-pvt-ltd-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-325-chny-2010-14-ito-kumbakonam-dr-a-r-sethumadhavan-huf-kumbakonam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-111-chny-2010-14-nirmal-v-kumar-coimbatore-ito-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6916-mum-2008-14-m-s-glenmark-pharmaceuticals-ltd-mumbai-the-cit-a-cc-viii-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1183-hyd-2010-14-the-dcit-central-circle-tirupathi-shri-b-ramachandra-naidu-srikalahasti</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5510-del-2004-14-d-s-canpack-ltd-noida-dcit-circle-10-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4954-del-2007-14-dcit-circle-6-1-maruti-suzuki-india-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2857-del-2010-14-acit-new-delhi-sh-hidemi-nakagawa-denso-sales-india-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3786-del-2009-14-rajnish-gupta-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-135-del-2010-14-m-s-g-s-singhal-amp-sons-huf-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-134-del-2010-14-m-s-g-s-singhal-amp-sons-huf-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2512-del-2010-14-acit-new-delhi-sh-osamu-nakajima-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1740-del-2010-14-acit-new-delhi-m-s-ahuja-radios-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-217-del-2010-14-acit-new-delhi-m-s-superior-crafts-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4427-del-2009-14-bengal-amp-assam-co-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1860-del-2010-14-rizwan-saifi-ghaziabad-ito-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3035-del-2009-14-m-s-sunrays-properties-amp-investment-co-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1180-chandi-2009-14-ito-panchkula-sh-avinash-kant-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-233-chandi-2010-14-ito-ludhiana-sh-durga-mata-mandir-trust-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-199-chandi-2010-14-m-s-institute-of-budhhist-dialectics-kangra-dcit-palampur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-134-chandi-2010-14-miss-gurmit-singh-mann-kangra-dcit-palampur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1401-chandi-2010-14-acit-ludhiana-sh-pardeep-kumar-dewan-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-715-chny-2010-14-sri-m-siva-coimbatore-ito-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1003-chny-2010-14-ito-osd-chennai-m-s-shanmuga-arts-science-technology-and-research-academy-sastra-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1225-chny-2010-14-acit-trichy-m-s-suriya-sweets-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-395-chny-2010-14-m-s-chairman-packaging-company-palladam-ito-tiruppur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1303-chny-2006-14-m-s-k-dhandapani-amp-co-limited-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-41-chny-2010-14-r-mohana-thanjavur-ito-thanjavur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1281-chny-2010-14-acit-chennai-dr-k-premraj-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1407-chny-2006-14-sri-s-srinivasan-tirunelveli-ito-tirunelveli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-990-chny-2010-14-ddit-exemptions-chennai-st-johns-educational-trust-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-987-chny-2010-14-ddit-exemptions-chennai-st-johns-educational-trust-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1297-chny-2009-14-mr-p-thirumoorthy-coimbatore-ito-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1004-chny-2010-14-ito-osd-chennai-st-joseph-apos-s-educational-social-development-society-vellore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-648-chny-2010-14-m-s-tomkos-engineering-co-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1298-chny-2009-14-mr-p-mohan-gandhi-coimbatore-ito-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1096-chny-2010-14-acit-salem-m-s-megawin-switchgear-p-ltd-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1706-chny-2009-14-a-m-selvaraj-educational-trust-dindigul-cit-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-295-mum-2010-14-shivnarayan-nemani-shares-amp-stock-brokers-p-ltd-mumbai-dcit-cir-4-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-497-kol-2009-14-dcit-cir-38-kolkata-kolkata-madhusudan-das-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1518-kol-2010-14-ito-ward-12-4-kolkata-kolkata-m-s-sky-b-bangla-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-592-hyd-2009-14-m-s-nellore-straw-boards-hyderabad-dcit-nellore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-68-hyd-2009-14-orchem-industries-pvt-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-11-hyd-2007-14-karvy-consultants-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-984-hyd-2009-14-anandi-devi-doiker-hyderabad-ito-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1022-hyd-2010-14-ms-envilron-estate-private-limited-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-739-hyd-2007-14-dcit-hyderabad-m-s-dr-reddy-laboratories-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-681-hyd-2010-14-m-s-sri-lalitha-cotton-ginning-co-hyderabad-ito-nandyal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-212-hyd-2006-14-m-s-cordys-r-amp-d-india-pvt-ltd-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-313-hyd-2010-14-meenakshi-infrastructures-pvt-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1012-hyd-2010-14-acit-hyderabad-m-s-amsri-builders-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-247-hyd-2009-14-sri-sathya-sai-nigamagamam-trust-hyderabad-dit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-221-coch-2009-14-b-raveendran-pillai-kollam-assistant-commissioner-of-income-tax-kollam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-233-coch-2006-14-appolo-tyres-ltd-cochin-dcit-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-918-chny-2010-14-m-s-v-m-b-leathers-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1897-ahd-2006-14-the-ito-ward2-3-surat-shri-bherumal-gothi-prop-of-m-s-regal-amp-regal-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2262-ahd-2010-14-m-s-presidency-exports-surat-the-acit-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4367-ahd-2007-14-geeta-devi-agarwal-surat-the-dy-cit-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4544-ahd-2007-14-quality-construction-ahmedabad-the-acit-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-580-ahd-2008-14-the-acit-circle-9-surat-shri-mohmad-imtiyaz-abdullah-chakkaiwala-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3372-ahd-2008-14-quality-construction-ahmedabad-the-acit-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1969-ahd-2010-14-the-ito-ward-5-4-surat-shree-sayan-vibhag-sahakari-khand-udhyog-mandli-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-563-ahd-2008-14-mohmad-salim-abdullah-chakkaiwala-surat-the-acit-circle-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-616-ahd-2008-14-smt-laxmanbhai-t-pethani-surat-the-acit-range-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-601-ahd-2009-14-the-dcit-circle-10-ahmedabad-m-s-intercontinental-india-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1496-ahd-2007-14-shri-abbas-nabi-shaikh-vapi-the-acit-vapi-circle-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2045-ahd-2010-14-shri-sunil-c-munsif-ahmedabad-the-income-tax-officer-ward-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1742-ahd-2006-14-the-ito-ward-6-4-surat-shri-seventilal-mayachand-shah-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8-ahd-2008-14-the-acit-circle-4-ahmedabad-intas-pharmaceuticals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4520-ahd-2007-14-the-ito-ward-5-3-surat-p-t-synthetics-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3618-ahd-2007-14-shri-lokendrasinghji-c-raol-bhavnagar-the-income-tax-officer-ward-1-3-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3862-ahd-2008-14-shri-kamlesh-r-khanchandani-ahmedabad-the-dy-cit-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2192-ahd-2008-14-the-dcit-central-circle-1-1-ahmedabad-shri-vijay-roopchand-thadani-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3859-ahd-2008-14-shri-kamlesh-r-khanchandani-ahmedabad-the-dy-cit-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1428-ahd-2006-14-the-dcit-central-circle-1-1-ahmedabad-shri-vijay-r-thadani-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2288-ahd-2008-14-the-acit-circle-6-surat-m-s-satya-international-surat</loc>
               <lastmod>2024-10-23T17:01:46.380Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3036-ahd-2004-14-shree-jalaram-finance-the-jt-cit-range-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3718-ahd-2008-14-shri-labhubhai-dharmshibhai-lakhani-surat-the-income-tax-officer-ward-9-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-83-ahd-2008-14-the-dcit-circle-4-ahmedabad-lincoln-pharmaceuticals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3364-mum-2010-14-mahendra-s-goyal-thane-ito-wd-13-3-4-mumbai</loc>
               <lastmod>2024-10-23T16:47:07.621Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3289-mum-2010-14-sudha-p-kothari-mumbai-ito-24-2-2-mumbai</loc>
               <lastmod>2024-10-23T16:47:07.621Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3689-del-2010-14-perfect-communications-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2024-10-23T16:54:26.919Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-929-del-2008-14-menlo-world-wide-forwarding-india-p-ltd-dcit-circle-6-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-416-del-2008-14-mento-worldwide-forwarding-india-private-ltd-dcit-circle-6-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-314-del-2008-14-ravva-oil-singapore-pvt-ltd-adit-circle-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-415-del-2011-14-dcit-new-delhi-m-s-victoria-foods-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1818-del-2010-14-phool-kumar-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3315-del-2010-14-sh-om-prakash-singhal-faridabad-dcit-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1422-del-2009-14-acit-new-delhi-m-s-pnb-finance-amp-industries-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3426-del-2009-14-ito-panipat-sh-krishna-kumar-singla-panipat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3515-del-2008-14-ridhi-sidhi-properties-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1018-del-2011-14-shri-amit-aggarwal-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2845-del-2010-14-dcit-new-delhi-m-s-mccann-erickson-india-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3744-del-2010-14-ito-new-delhi-m-s-naji-aerotecnics-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-582-bang-2010-14-s-ramachandran-bangalore-cit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-375-bang-2000-14-m-s-the-kampli-co-operative-sugar-factory-ltd-bellary-jcit-hubli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-91-asr-2010-14-m-s-vaisho-metals-amp-allied-industries-jammu-the-income-tax-officer-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-195-ahd-2009-24-shri-ashok-r-gupta-baroda-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2026-01-13T08:54:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-global-beverages-limited-inspecting-assistant-commissioner-commercial-taxes-mattancherry-cochin-and-deputy-commissioner-appeals-commercial-taxes-ernakulam-and-deputy-tahsildar-rr-cochin-30425</loc>
               <lastmod>2025-12-25T10:06:28.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-180-mum-2009-23-arvind-m-kariya-mumbai-acit-cen-cir-12-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-503-mum-2010-24-asst-cit-cen-cir-32-family-investment-p-ltd</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3861-mum-2008-14-the-adit-it-4-1-m-s-lions-club-international-foundation-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6581-mum-2009-14-westin-hospitality-services-p-ltd-mumbai-dcit-cen-cir-39-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7257-mum-2008-14-dcit-8-3-mumbai-synovate-india-p-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3036-mum-2008-14-jcit-osd-rg-3-3-mumbai-m-s-reliance-capital-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1411-mum-2008-14-m-s-reliance-capital-ltd-mumbai-the-addl-cit-rg-3-3-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2941-del-2008-14-acit-circle-1-faridabad-nuchem-ltd-faridabad</loc>
               <lastmod>2026-01-09T08:57:34.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1739-del-2010-14-acit-new-delhi-m-s-ahuja-radios-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nepal-saini-income-tax-officer-1-3-ward-faridabad-572</loc>
               <lastmod>2025-12-25T09:00:19.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhiwani-rice-mills-commissioner-of-income-tax-135</loc>
               <lastmod>2025-12-25T09:00:19.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-202-del-2010-23-m-s-amadeus-global-travel-distribution-new-delhi-adit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-181-del-2010-23-m-s-ahuja-radios-new-delhi-acit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-553-ahd-2010-16-m-s-shree-krishna-traders-anand-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2026-01-13T08:54:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-558-ahd-2010-16-the-ito-ward-5-1-baroda-m-s-umiya-chemical-industries-baroda</loc>
               <lastmod>2026-01-13T08:54:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-116-pun-2010-24-the-dcit-kolhapur-shri-chhatrapati-rajaram-sahakari-sakhar-karkhana-ltd-kolhapur</loc>
               <lastmod>2025-04-20T08:15:16.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-137-pun-2010-24-shri-oswal-kirti-ratanchand-prop-a-one-oil-indsutries-pune-ito-pune</loc>
               <lastmod>2025-04-20T08:15:16.403Z</lastmod>
           </url>
         
   </urlset>
 