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               <loc>https://counselvise.com/direct-tax/judgements/ita-4176-ahd-2007-14-ge-plastics-india-ltd-amalgamated-with-ge-india-ind-pvt-ltd-baroda-the-acit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3813-ahd-2007-14-ahmedabad-steelcraft-limited-ahmedabad-the-income-tax-officer-ward-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3664-ahd-2007-14-the-acit-ahmedabad-circle-3-ahmedabad-anagram-stock-broking-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2337-ahd-2008-14-the-ito-ward-4-4-ahmedabad-mahavir-rolling-mills-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1375-ahd-2008-14-the-dcit-circle-9-ahmedabad-shri-mohmed-tahir-shaikh-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3649-ahd-2008-14-m-s-liberty-phosphate-ltd-dist-baroda-the-acit-circle-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-60-ahd-2009-14-shri-gordhansingh-g-purohit-ahmedabad-the-acit-circle-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-378-ahd-2009-14-the-ito-ward-2-3-bhavnagar-shri-jaydeepsing-zoravarsinh-zala-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1688-ahd-2010-14-rameshkumar-sarda-ahmedabad-the-income-tax-officer-ward-2-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2341-ahd-2010-14-the-ito-ward-4-navsari-shree-morarji-desai-textile-labour-co-op-indus-ltd-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3218-ahd-2007-14-shri-rakeshkumar-hiralal-thakkar-ahmedabad-the-dy-cit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3416-ahd-2007-14-the-dcit-central-circle-1-1-ahmedabad-shri-rakeshkumar-hiralal-thakkar-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-231-ahd-2008-14-gujarat-state-investment-ltd-ahmedabad-the-income-tax-officer-ward-4-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1438-ahd-2008-14-m-s-shreenathji-construction-baroda-the-income-tax-officer-ward-2-5-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2581-ahd-2010-14-tejas-alias-rinkuben-r-patel-dholka-the-income-tax-officer-ward-6-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2582-ahd-2010-14-tejas-alias-rinkuben-r-patel-dholka-the-income-tax-officer-ward-6-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1845-ahd-2006-14-satya-international-surat-the-income-tax-officer-ward-6-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3322-ahd-2008-14-the-acit-circle3-surat-shri-rajendra-ratilal-jariwala-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2294-ahd-2010-14-shri-sushil-h-didwania-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3188-ahd-2008-14-shri-arvindbhai-maneklal-patel-surat-the-income-tax-officer-ward-6-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2050-ahd-2006-14-the-ito-s-k-ward-1-himatnagar-waves-food-pvt-ltd-dist-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2413-ahd-2007-14-the-ito-ward-1-s-k-range-himatnagar-waves-food-pvt-ltd-dist-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4061-ahd-2007-14-the-ito-ward-5-3-ahmedabad-ome-shiv-dye-stuff-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-311-ahd-2008-14-vishwanath-chlotinate-amp-chemicals-pvt-ltd-baroda-the-income-tax-officer-ward-4-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4294-ahd-2007-14-the-ito-ward-1-2-surat-hiralal-mancharam-amp-sons-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-341-ctk-2010-14-m-s-dk-sinha-rourkela-ito-rourkela</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-164-ctk-2010-14-vijaylaxmi-private-limited-jharsuguda-dcit-sambalpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-595-hyd-2010-14-dr-usha-mohandas-hyderabad-ito-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-716-hyd-2010-14-sri-k-balanarsimha-reddy-hyderabad-cit-vi-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1072-hyd-2010-14-hcg-investments-amp-impex-ltd-hyderabad-ito-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1074-hyd-2010-14-dcit-husnabad-s-p-software-pvt-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-738-hyd-2010-14-thersose-pharma-p-ltd-hyderabad-ito-ward-2-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-758-hyd-2010-14-dcit-hyderabad-m-s-sukaso-ceracolours-pvt-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1053-hyd-2010-14-swagath-seeds-p-ltd-hyderabad-ito-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-233-hyd-2009-14-dcit-hyderabad-m-s-gemini-film-circuit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-763-hyd-2008-14-m-s-the-chittoor-co-op-town-bank-ltd-chittoor-ito-chittoor</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-289-hyd-2010-14-m-s-sai-real-estates-hyderabad-ito-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-288-hyd-2010-14-dcit-hyderabad-m-s-pioneer-builders-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-351-hyd-2010-14-ito-hyderabad-sri-suresh-vyas-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-661-hyd-2010-14-dcit-hyderabad-m-s-progressive-constructions-ltd-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-978-chny-2005-14-acit-chennai-m-s-turbo-energy-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-964-chny-2010-14-v-parthasarathy-bangalore-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-182-chny-2010-14-dcit-chennai-m-s-abdul-wahid-amp-co-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-493-chny-2009-14-acit-chennai-shri-vivek-vivekanandan-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1465-chny-2010-14-rotary-madurai-mid-town-community-trust-madurai-ito-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-466-chny-2010-14-ito-madurai-shri-e-sethupathirajan-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-973-chny-2010-14-sri-balaji-enterprises-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-191-coch-2009-14-dc-it-ernakulam-ernakulam-regional-coop-milk-producers-union-ltd-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2416-del-2010-14-dcit-new-delhi-m-s-mgs-hospitalities-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2415-del-2010-14-dcit-new-delhi-m-s-mgs-hospitalities-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2087-del-2010-14-the-executive-engineer-construction-division-haldwani-ito-tds-nainital</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2085-del-2010-14-the-executive-engineer-construction-division-haldwani-ito-tds-nainital</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2088-del-2010-14-the-executive-engineer-construction-division-haldwani-ito-tds-nainital</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4283-del-2010-14-acit-new-delhi-smt-santosh-kumari-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2519-del-2000-14-jcit-sr-sahabad-coop-sugar-mills-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-102-del-2009-14-m-s-shamken-multifab-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4790-del-2009-14-sanjay-kumar-jain-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-382-del-2010-14-acit-new-delhi-m-s-sprint-corporation-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4180-del-2010-14-dcit-new-delhi-m-s-vavasi-telegence-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1708-del-2010-14-addl-cit-noida-m-s-vocational-education-foundation-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4429-del-2010-14-ito-new-delhi-m-s-premnath-anand-buildcon-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2155-del-2010-14-acit-new-delhi-sh-rajesh-kumar-jain-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2156-del-2010-14-acit-new-delhi-sh-rajesh-kumar-jain-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1876-del-2010-14-ito-new-delhi-smt-nirmala-thakur-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-774-del-2008-14-acit-karnal-circle-skylac-spares-i-pvt-ltd</loc>
               <lastmod>2024-10-23T16:54:26.919Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1946-del-2008-14-linmark-intl-hongkong-ltd-adit-circle-3-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1466-chny-2010-14-rotary-madurai-mid-town-community-trust-madurai-ito-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1484-chny-2009-14-acit-chennai-smt-sarita-bhandari-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2231-chny-2008-14-ito-pollachi-shri-s-gopal-pollachi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1552-mum-2010-14-grand-slam-investment-p-ltd-mumbai-dcit-cen-cir-46-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3456-del-2009-14-dcit-new-delhi-m-s-holostic-india-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1493-del-2010-14-ito-tds-hisar-the-post-master-bhiwani</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-345-coch-2010-14-m-s-red-peppers-ltd-alappuzha-dcit-alappuzha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-788-coch-2007-14-dcit-trivandrum-m-s-travancore-titanium-products-ltd-trivandrum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-408-chny-2004-14-ito-chennai-alstom-limited-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1485-chny-2009-14-acit-chennai-smt-sarita-bhandari-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1368-chny-2010-14-dcit-trichy-m-s-raja-cold-storage-ariyalur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1722-chny-2007-14-m-s-sugam-hotels-private-limited-coimbatore-acit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1187-chny-2010-14-lakshmi-general-finance-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-190-chny-2010-14-acit-madurai-m-s-nikkie-distributors-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-445-chny-2010-14-m-s-sonex-realty-pvt-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-887-chny-2010-14-acit-chennai-m-s-indian-bank-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2102-chny-2008-14-ito-chennai-m-s-swarnalaya-jewellery-p-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-774-chny-2002-14-m-s-royal-stitches-pvt-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1387-chny-2010-14-sri-dinesh-r-mehta-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1609-chny-2009-14-m-s-veda-vikas-educational-amp-charitable-trust-salem-cit-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1406-chny-2010-14-smt-s-jayanthi-salem-acit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-115-chny-2010-14-acit-chennai-m-s-r-v-steels-pvt-ltd-company-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1928-chny-2010-14-smt-m-a-jananilakxmi-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3208-mum-2003-14-dcit-2-2-mumbai-m-s-vijay-craft-international-investment-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3429-mum-2009-14-acit-20-2-mumbai-deepal-h-shroff-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-301-mum-2008-14-smt-savitri-babulal-kabra-l-h-of-babulal-l-kabra-mumbai-the-ito-23-3-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1703-mum-2009-14-hiro-industrial-metal-corporation-mumbai-addl-cit-rg-16-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3503-mum-2010-14-acit-cen-cir-30-mumbai-tips-industries-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-896-mum-2010-14-dcit-9-1-mumbai-amcon-developers-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2611-mum-2010-14-sarvapriya-leasing-p-ltd-mumbai-ito-10-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1318-mum-2010-14-ito-25-2-2-mumbai-mangesh-s-kadam-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6931-mum-2008-14-ito-3-3-1-mumbai-the-reliance-engineering-associates-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-573-mum-2010-14-marison-finvest-p-ltd-mumbai-acit-cir-6-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5183-mum-2009-14-dcit-4-1-mumbai-angel-infin-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2726-mum-2009-14-adonis-electronics-p-ltd-mumbai-acit-cen-cir-37-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-629-mum-2010-14-kamruddin-m-bhanji-mumbai-dcit-cen-cir-5-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2064-ahd-2008-14-the-ito-ward-4-2-ahmedabad-kanan-pharmaceuticals-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2677-ahd-2010-14-shri-kamlesh-natubhai-amin-baroda-the-income-tax-officer-ward-2-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2551-ahd-2010-14-the-ito-ward-4-modasa-shri-chandrakant-ramanlal-patel-modasa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3748-ahd-2008-14-the-ito-ward-1-anand-m-s-chitrakoot-corporation-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2887-ahd-2010-14-shri-ajay-krishnabhanusingh-rajput-ahmedabad-the-income-tax-officer-ward-9-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3230-ahd-2008-14-m-s-nirav-industries-ahmedabad-the-income-tax-officer-ward-6-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3883-ahd-2008-14-the-ito-tds-3-ahmedabad-the-airport-authority-of-india-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3467-ahd-2008-14-shri-hashmukhbhai-ganeshbhai-patel-huf-ankleshwar-the-income-tax-officer-ward-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4012-ahd-2008-14-vodafone-essar-gujarat-limited-formerly-known-as-fascel-limited-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3296-ahd-2008-14-m-s-sumilon-industries-ltd-surat-the-income-tax-officer-ward-4-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2131-ahd-2010-14-shri-balvantrai-s-contractor-surat-the-income-tax-officer-ward-2-4-surat</loc>
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               <lastmod>2025-12-23T08:22:15.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5622-mum-2008-14-ito-21-1-3-mumbai-shri-mandar-pharma-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2587-del-2010-14-ito-new-delhi-m-s-bhagwati-agencies-p-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.155Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4350-del-2010-14-sh-sanjay-srivastava-ghaziabad-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2680-del-2010-14-nector-lifesciences-limited-delhi-acit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.155Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3068-del-2010-14-dcit-new-delhi-m-s-spl-industries-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.155Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-357-del-2010-14-murti-devi-gurgaon-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.155Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-455-del-2008-14-ito-ward-18-4-zuari-investment-ltd</loc>
               <lastmod>2026-01-09T08:57:34.155Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/society-registered-with-the-registrar-of-societies-hyderabad-1st-respondent-28303</loc>
               <lastmod>2025-12-25T09:10:17.747Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/new-noble-educational-society-the-chief-commissioner-of-income-tax-u2013-1-21248-21251-21257-21266-2327-2331-2333-7335-9697-12254-12374-12946-6508-15418-15870</loc>
               <lastmod>2025-12-25T09:10:18.109Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-600-ahd-2010-16-shri-yash-devendra-vayla-surat-the-acit-cent-circle-3-surat</loc>
               <lastmod>2026-01-13T08:54:38.448Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-203-ahd-2005-16-m-s-patel-babubhai-kantilal-amp-co-surat-the-acit-cent-circle-3-surat</loc>
               <lastmod>2026-01-13T08:54:38.448Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-34-pun-2010-24-ito-ward-3-ichalkaranji-gaiban-mirsaaheb-ismail</loc>
               <lastmod>2025-04-20T08:43:11.192Z</lastmod>
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   </urlset>
 