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               <loc>https://counselvise.com/direct-tax/judgements/ita-662-kol-2010-14-m-s-smt-pooja-poddar-kolkata-dcit-c-ircle-35-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1780-kol-2010-14-m-s-ankit-fiscal-services-ltd-kolkata-dcit-central-circle-xxi-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-948-hyd-2010-14-m-s-singh-poultry-pvt-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1793-hyd-2008-14-m-s-gajanand-textiles-hyderabad-jcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-638-hyd-2005-14-rcc-sales-pvt-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-532-lkw-2010-14-dcit-kanpur-m-s-nihal-enterprises-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-415-lkw-2010-14-acit-lucknow-m-s-u-p-cooperative-processing-and-cold-storage-federation-ltd-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-607-lkw-2010-14-acit-kanpur-m-s-jain-motors-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-34-jab-2009-14-the-addl-cit-sagar-m-s-phool-singh-amp-co-sagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-32-jab-2009-14-the-addl-cit-sagar-m-s-gopal-krishana-amp-co-sagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-306-jab-2008-14-ku-priyanka-chaturvedi-l-h-of-late-smt-sudha-silakari-sagar-the-acit-sagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-206-ind-2010-14-m-s-d-n-s-lake-land-builders-amp-developers-bhopal-the-i-t-o-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-335-ind-2008-14-the-ito-1-1-m-s-puneet-godha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-180-ind-2010-14-shri-sudesh-kumar-pandey-bhopal-the-i-t-o-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-296-ind-2009-14-the-acit-bhopal-m-s-som-distilleries-amp-breweries-ltd-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-169-ind-2010-14-shri-narain-das-bhatia-s-o-wadhumal-bhatia-indore-the-i-t-o-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-228-hyd-2010-14-t-c-reddy-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-930-hyd-2010-14-acit-hyderabad-sri-s-lingam-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1060-hyd-2009-14-m-s-monster-com-india-p-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-469-hyd-2009-14-t-c-reddy-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-898-hyd-2010-14-acit-hyderabad-rajiv-talwar-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1041-hyd-2009-14-jain-seva-sangh-hyderabad-dit-exemptions-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-994-hyd-2008-14-smt-karra-jaya-bharathi-nellore-the-ito-ward-ii-nellore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1114-hyd-2008-14-medha-servo-drives-p-ltd-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1099-hyd-2006-14-medha-servo-drives-pltd-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1139-hyd-2010-14-acit-tirupathi-dr-d-s-kodandaram-huf-maanapalle</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1114-hyd-2010-14-acit-tirupathi-dr-d-s-anand-babu-maanapalle</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1163-hyd-2009-14-ito-nizamabad-m-s-maruthi-movies-nizamabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-73-rjt-2010-24-the-ito-ward-3-3-jamnagar-shri-dhanvantrai-s-shastri-development-officer-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-78-rjt-2010-24-alpha-hi-tech-fuel-ltd-the-deputy-commissioner-of-income-tax-snr-circle-surendranagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-46-rjt-2008-24-dhanvantrai-s-shastri-development-officer-jamnagar-the-income-tax-officer-ward-3-4-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-39-mum-2010-23-ocean-harvest-fisheries-p-ltd-mumbai-ito-3-2-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-69-ahd-2009-24-the-acit-gnr-range-gandhinagar-m-s-gujarat-maritime-board-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-917-chandi-2010-14-sh-santosh-anand-chandigarh-ito-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1563-mum-2010-14-ayesha-jackie-shroff-mumbai-addl-cita-rtg-11-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6253-mum-2009-14-ito-2-1-1-city-2-mumbai-gic-housing-finance-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2084-mum-2010-14-depuy-medical-p-ltd-mumbai-addl-cit-rg-6-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-914-coch-2008-14-skyline-builders-ernakulam-acit-ernakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4898-mum-2008-14-acit-2-1-mumbai-m-s-birla-global-finance-co-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-406-hyd-2010-14-dcit-hyderabad-m-s-n-n-capital-services-pvt-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-766-hyd-2010-14-acit-nellore-dr-t-ravi-kumar-nellore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1179-hyd-2010-14-m-s-harishanker-paper-products-p-ltd-hyderabad-the-dcit-cricle-2-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-41-hyd-2010-14-shri-venkateshwara-laminations-amp-pressings-p-ltd-secunderabad-the-ito-ward-3-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-911-hyd-2010-14-acit-hyderabad-m-s-swagath-seeds-pvt-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2241-chny-2007-14-dcit-chennai-m-s-g-h-reddy-amp-associates-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1643-chny-2010-14-enfants-du-tamilnadu-india-edtn-india-madurai-ito-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-chny-2007-14-m-s-maharaja-hotel-madurai-ito-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1168-chny-2009-14-shri-d-sathyanarayanan-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-357-chny-2010-14-m-s-st-xavier-apos-s-educational-trust-tirunelveli-cit-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1401-mum-2009-14-acit-8-1-mumbai-m-s-arrow-coated-products-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1069-mum-2010-14-mohan-amp-co-mumbai-dcit-cen-cir-31-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-965-del-2010-14-dcit-new-delhi-m-s-eastern-medikit-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4420-del-2010-14-bahara-shiksha-vikas-avam-sudhar-samiti-meerut-cit-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2032-del-2008-14-dcit-circle-i-ajay-sharma</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3989-del-2010-14-dcit-new-delhi-sh-mohan-lal-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-938-rjt-2010-14-m-s-parth-laboratories-pvt-ltd-rajkot-gujarat-the-assistant-commissioner-of-income-tax-circle-2-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1944-kol-2010-14-dcit-circle-4-kolkata-kolkata-m-s-the-ethelbari-tea-co-1932-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-178-ind-2008-16-the-acit-1-2-m-s-gwalior-tanks-amp-vessels-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4371-del-2007-14-acit-circle-i-ashish-gupta</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2721-del-2009-14-spantech-private-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1307-del-2010-14-ito-faridabad-m-s-sarvottam-appliances-pvt-ltd-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-449-del-2010-24-kichha-sugar-company-ltd-acit-haldwani</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1007-mum-2010-14-acit-20-1-mumbai-b-n-exports-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-62-ahd-2009-23-promact-plastic-ltd-ahmedabad-the-income-tax-officer-ward-5-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-227-rjt-1999-14-the-ito-ward-2-jamnagar-bharatkumar-m-dattani-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-356-rjt-2006-14-the-ito-tds-4-gandhidham-shyam-timber-pvt-ltd-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-956-rjt-2009-14-the-ito-ward-2-gandhidham-shri-sanjeev-omnarayan-srivastav-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1049-bang-2009-14-mr-abdul-azeem-telgi-belgaum-acit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-422-bang-2010-14-sushila-devi-tainwala-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3730-ahd-2008-14-b-nanji-amp-co-ahmedabad-the-dy-cit-circle-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2082-ahd-2009-14-the-ito-ward-5-bharuch-notified-area-office-ankleshwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-756-ahd-2009-14-the-acit-circle-1-bhavnagar-shri-kiritsinh-h-gohil-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-708-ahd-2009-14-m-s-swastik-textile-engg-pvt-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-755-ahd-2009-14-the-acit-circle-1-bhavnagar-shri-kiritsinh-h-gohil-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2621-ahd-2008-14-shri-thanmal-kothari-surat-the-acit-circle-5-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-687-ahd-2009-14-asahi-songwon-colour-ltd-dist-ahmedabad-the-acit-osd-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3959-ahd-2008-14-the-acit-circle-1-bhavnagar-m-s-appollo-vikas-steels-pvt-ltd-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3873-ahd-2004-14-neptune-overseas-ltd-ahmedabad-the-income-tax-officer-ward-5-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1434-ahd-2009-14-shri-tejabhai-naranbhai-solanki-mahuva-the-income-tax-officer-ward-2-2-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1967-ahd-2010-14-unifrax-india-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3206-ahd-2008-14-the-acit-circle-1-surat-m-s-akruti-dyeing-amp-printing-mills-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1415-ahd-2006-14-the-ito-ward-2-4-ahmedabad-shri-khushal-narshi-soni-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1148-ahd-2007-14-the-ito-ward-6-2-surat-shri-kanchanlal-natwarlal-rana-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2522-ahd-2008-14-j-k-securities-pvt-ltd-anand-the-acit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-338-ahd-2008-14-prakash-k-patel-ahmedabad-the-income-tax-officer-ward-12-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2603-ahd-2008-14-smt-lilaben-s-shah-bharuch-the-dy-cit-bharuch-circle-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-119-asr-2009-14-m-s-ambika-overseas-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-612-asr-2008-14-m-s-victor-forgings-jalandhar-the-addl-c-i-t-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-115-asr-2009-14-m-s-gdpa-fastners-jalandhar-assistant-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-52-asr-2009-14-m-s-naranjan-rice-exports-p-ltd-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-111-asr-2009-14-m-s-ajay-industries-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-332-asr-2009-14-m-s-omsons-international-jalandhar-the-deputy-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-206-viz-2010-24-the-dcit-circle-3-1-visakhapatnam-m-s-devi-fisheries-ltd-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-202-viz-2010-24-the-dcit-circle-3-1-visakhapatnam-m-s-devi-sea-foods-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-205-viz-2010-24-the-dcit-circle-3-1-visakhapatnam-m-s-devi-fisheries-ltd-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2173-ahd-2008-14-m-s-vavisha-gems-surat-the-addl-cit-range-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2920-del-2010-14-ito-new-delhi-m-s-bramini-coal-carrier-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-364-del-2010-23-sh-manak-chand-tyagi-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-767-pun-2009-14-gkn-sinter-metals-ltd-pune-addl-cit-range-9-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-314-ahd-2003-16-the-acit-central-cir-1-4-ahmedabad-m-s-advatech-industries-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-694-mum-2010-14-acit-cc-40-mumbai-n-h-securities-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3969-mum-2008-14-m-s-ito-20-2-1-mumbai-the-peter-fernandes-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6526-mum-2009-14-tata-motors-ltd-formerly-known-as-tata-engineering-amp-locomotive-company-ltd-mumbai-acit-osd-2-city-2-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4359-mum-2010-14-rakesh-jhunjhunwala-mumbai-acit-cen-cir-47-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-731-bang-2010-14-m-s-aga-fruits-pvt-ltd-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1050-bang-2009-14-mr-abdul-azeem-telgi-belgaum-acit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1060-bang-2009-14-mr-abdul-azeem-telgi-belgaum-acit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1057-bang-2009-14-mr-abdul-azeem-telgi-belgaum-acit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-694-bang-2010-14-dcit-bangalore-m-s-think-3-designs-india-p-vt-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-419-bang-2010-14-sushila-devi-tainwala-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-418-bang-2010-14-sushila-devi-tainwala-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1064-bang-2009-14-mr-abdul-azeem-telgi-belgaum-acit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-611-asr-2008-14-m-s-victor-forgings-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-195-asr-2009-14-m-s-kohinoor-international-jalandhar-the-deputy-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-179-asr-2009-14-m-s-hansa-agencies-p-ltd-jalandhar-city-the-assistant-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-137-asr-2009-14-the-designer-apos-s-jalandhar-the-joint-commissioner-of-income-tax-jalandhar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-asr-2009-14-m-s-hansa-exports-corporation-jalandhar-city-the-assistant-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-53-asr-2009-14-m-s-raghu-exports-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-asr-2009-14-m-s-raghu-exports-india-p-ltd-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-219-asr-2009-14-m-s-kohinoor-international-jalandhar-the-deputy-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-128-asr-2009-14-m-s-h-r-international-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-asr-2009-14-m-s-gee-kay-international-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-228-asr-2009-14-m-s-hansa-export-corporation-jalandhar-city-the-assistant-commissioner-of-income-tax-jalandhar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-asr-2009-14-m-s-gdpa-fastners-jalandhar-assistant-commissioner-of-income-tax-jalandhar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-asr-2010-14-m-s-tahal-singh-khara-amp-sons-ferozepur-joint-commissioner-of-income-tax-ferozepur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-373-asr-2010-14-income-tax-officer-pathankot-sh-chaman-lal-swankar-pathankot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3536-ahd-2007-14-m-s-jodhani-exports-surat-the-addl-cit-range-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3833-ahd-2008-14-the-ito-ward-4-bharuch-notified-area-office-ankleshwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1228-ahd-2006-14-paushak-limited-baroda-the-income-tax-officer-ward-4-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-458-ahd-2009-14-m-s-dynemic-products-ltd-ahmedabad-the-acit-osd-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3834-ahd-2008-14-the-ito-ward-1-bharuch-bharuch-notified-area-ankleshwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1998-ahd-2010-14-the-ito-ward-15-4-ahmedabad-shri-vibhakar-sarailal-pandya-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2029-ahd-2009-14-the-ito-ward-4-bharuch-m-s-notified-area-office-ankleshwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1404-ahd-2008-14-the-ito-ward-2-4-bhavnagar-shri-rasiklal-dhanjibhai-vora</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1656-ahd-2008-14-shri-rasiklal-dhanjibhai-vora-dist-bhavnagar-the-income-tax-officer-ward-2-4-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1453-ahd-2007-14-m-s-ezy-slide-fastners-ltd-baroda-the-acit-circle-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-101-ahd-2008-14-mehulkumar-p-thakkar-nadiad-the-income-tax-officer-ward-1-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-577-ahd-2006-14-j-k-securities-pvt-ltd-anand-the-acit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2524-ahd-2008-14-j-k-securities-pvt-ltd-anand-the-acit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2606-ahd-2008-14-smt-purviben-p-shah-bharuch-the-income-tax-officer-ward-1-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1435-ahd-2009-14-smt-ajwaliben-mohanlal-solanki-mahuva-the-income-tax-officer-ward-2-2-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1747-ahd-2010-14-nice-industries-surat-the-income-tax-officer-ward-5-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2064-ahd-2007-14-the-income-tax-offier-ward-9-1-ahmedabad-shri-satishchandra-b-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1438-ahd-2009-14-shri-vinodkumar-shamjibhai-solanki-mahuva-the-income-tax-officer-ward-2-2-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-116-ahd-2005-14-the-ito-ward-4-4-ahmedabad-moh-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3317-ahd-2009-14-moh-limited-ahmedabad-the-income-tax-officer-ward-4-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2951-ahd-2008-14-prime-ceramics-pvt-ltd-baroda-the-income-tax-officer-ward-4-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2952-ahd-2008-14-prime-ceramics-pvt-ltd-baroda-the-income-tax-officer-ward-4-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2954-ahd-2008-14-prime-ceramics-pvt-ltd-baroda-the-income-tax-officer-ward-4-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2247-ahd-2008-14-the-ito-intn-taxn-ii-ahmedabad-sterling-abrasives-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3295-ahd-2008-14-the-dcit-circle-1-surat-the-eagle-synthetics-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2244-ahd-2008-14-sterling-abrasives-ltd-ahmedabad-the-income-tax-officer-tds-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3345-ahd-2007-14-the-acit-central-circle-2-baroda-shri-pramod-a-amlani-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1396-ahd-2007-14-shri-prabhudas-k-patel-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2664-ahd-2007-14-m-s-bhumi-paper-product-baroda-the-income-tax-officer-ward-3-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3533-ahd-2007-14-shri-izrar-ahmed-abdul-rashid-shaikh-surat-the-acit-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3481-ahd-2007-14-the-acit-circle-3-surat-shri-izrar-ahmed-abdul-rashid-shaikh-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3590-ahd-2007-14-m-s-schutz-dishman-biotech-pvt-ltd-ahmedabad-the-dy-cit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3532-ahd-2007-14-m-s-polycome-associates-daman-the-jt-cit-vapi-range-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3865-ahd-2008-14-the-dcit-circle-1-1-baroda-m-s-chem-contract-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4539-ahd-2007-14-ratilal-zaverbhai-vaghani-huf-surat-the-income-tax-officer-ward-9-3-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-747-ahd-2009-14-m-s-shreem-industries-ahmedabad-the-income-tax-officer-ward-10-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1337-ahd-2010-14-the-ito-ward-5-3-ahmedabad-m-s-rozy-exports-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-519-ahd-2008-14-the-ito-ward-4-1-ahmedabad-ganpati-in-tradex-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1493-ahd-2008-14-shri-rameshbhai-v-modi-bharuch-the-income-tax-officer-ward-1-amp-tds-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1620-ahd-2008-14-the-dcit-circle-4-baroda-m-s-met-heat-engineers-pvt-ltd-baroda</loc>
               <lastmod>2024-10-23T17:01:46.379Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1383-kol-2008-14-ito-ward-2-3-kolkata-m-s-great-mediatechnologies-pvt-ltd-kolkata</loc>
               <lastmod>2024-10-23T16:47:07.621Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1517-kol-2010-14-ito-ward-3-2-kolkata-kolkata-m-s-crescent-foundry-co-p-ltd-kolkata</loc>
               <lastmod>2024-10-23T16:47:07.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2089-kol-2008-14-dcit-malda-circle-malda-sri-baldeo-singh-murshidabad</loc>
               <lastmod>2024-10-23T16:47:07.621Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1046-kol-2010-14-ito-ward-10-2-kolkata-kolkata-chain-infotech-pvt-ltd-kolkata</loc>
               <lastmod>2024-10-23T16:47:07.621Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-991-kol-2010-14-ito-ward-29-1-kolkata-kolkata-nisha-saraf-kolkata</loc>
               <lastmod>2024-10-23T16:47:07.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-ind-2006-14-m-s-jarolo-constroction-co-the-ito</loc>
               <lastmod>2024-10-23T16:50:46.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-jab-2009-14-the-addl-cit-sagar-m-s-hari-narayan-traders-sagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-115-chandi-2010-14-kamal-krishan-kalia-ludhiana-cit-iii-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1113-chandi-2010-14-acit-chandigarh-punjab-state-coop-agr-dev-bank-ltd-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-88-rjt-2009-14-the-ito-ward-1-gandhidham-shri-issrani-rameshchandra-kotumal-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-27-rjt-2008-14-the-ito-ward-5-3-morbi-m-s-pirabhai-budhabhai-amp-sons-morbi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-12-rjt-2009-14-shri-rameshchand-kotumal-issrani-gandhidham-the-income-tax-officer-ward-1-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-376-rjt-2007-14-the-ito-ward-1-3-rajkot-gujarat-m-s-prabhat-solvent-ext-ind-p-ltd-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-223-rjt-1999-14-shri-bharat-kumar-m-dattani-jamnagar-the-ito-wd-1-5-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-450-rjt-2006-14-shri-sanjaykumar-mansukhlal-dhabba-the-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-232-pun-2009-14-addl-cit-r-1-nashik-nashik-indo-russian-aviation-ltd-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-230-pun-2009-14-addl-cit-r-1-nashik-nashik-indo-russian-aviation-ltd-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-558-pun-2010-14-ladkat-brothers-service-station-pune-ito-cen-i-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6262-mum-2009-14-acit-25-3-mumbai-rajesh-v-dhanki-mumbai</loc>
               <lastmod>2024-10-23T16:43:22.138Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2142-mum-2010-14-unitop-chemicals-p-ltd-mumbai-dcit-8-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2169-mum-2010-14-vazirani-land-developers-p-ltd-mumbai-dcit-cen-cir-31-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4705-mum-2009-14-hotel-markaz-p-ltd-mumbai-ito-wd-8-2-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-414-mum-2009-14-bhilosa-industries-ltd-formerly-bhilosa-tex-n-twist-p-ltd-mumbai-dcit-4-1-mubmai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5301-mum-2009-14-ito-wd-19-3-3-mumbai-mukesh-kantilal-shah-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5425-mum-2009-14-addl-cit-19-2-mumbai-blue-diamond-constructions-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-819-mum-2010-14-metro-allys-p-ltd-mumbai-ito-10-2-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2243-ahd-2008-14-sterling-abrasives-ltd-ahmedabad-the-income-tax-officer-tds-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3706-ahd-2008-14-royal-impex-vapi-the-income-tax-officer-vapi-ward-3-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3968-mum-2008-14-m-s-ito-20-2-1-mumbai-the-peter-fernandes-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2223-mum-2010-14-universal-ferro-amp-allied-chemicals-ltd-mumbai-acit-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2525-mum-2010-14-valia-chemicals-p-ltd-navi-mumbai-ito-2-3-4-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-515-mum-2010-24-ito-5-1-3-deepak-classess-borivali-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-122-ahd-2005-16-the-acit-central-circle-3-surat-shri-lalitkumar-c-ranka-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2063-ahd-2010-14-m-s-jigisha-corporation-surat-the-acit-circle-5-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3250-ahd-2008-14-m-s-naroli-developers-the-income-tax-officer-ward-2-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-576-ahd-2006-14-j-k-securities-pvt-ltd-anand-the-acit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-936-ahd-2006-14-shri-mohanbhai-sondabhai-solanki-bhavnagar-the-income-tax-officer-ward-2-4-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3105-ahd-2008-14-the-acit-circle-5-baroda-m-s-navinchandra-amp-co-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3006-ahd-2008-14-shri-rushabh-n-patel-ahmedabad-the-dy-cit-osd-circle-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4028-ahd-2008-14-shri-pradeep-s-ajmera-surat-the-income-tax-officer-osd-range-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3201-ahd-2008-14-m-s-d-g-patel-construction-pvt-ltd-surat-the-jt-cit-range-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3281-ahd-2008-14-the-ito-ward-2-1-surat-m-s-bharat-yarns-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2520-ahd-2010-14-swati-auto-link-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1646-ahd-2010-14-m-s-j-b-exports-surat-the-cit-i-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2607-ahd-2008-14-smt-purviben-p-shah-bharuch-the-income-tax-officer-ward-1-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1568-ahd-2008-14-the-acit-circle-5-baroda-m-s-kulubi-steel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1671-ahd-2008-14-the-acit-gnr-circle-gandhinagar-m-s-gujarat-water-infrastructure-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2312-ahd-2008-14-shri-mohanbhai-sondabhai-solanki-bhavnagar-the-income-tax-officer-ward-2-2-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1673-ahd-2008-14-saeplast-india-pvt-ltd-ahmedabad-the-dy-cit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3165-ahd-2008-14-shri-dipal-rajendrabhai-dwivedi-vithal-udyognagar-the-income-tax-officer-tds-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2753-ahd-2002-14-the-ito-ward-5-2-baroda-smt-savitaben-n-patel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1307-ahd-2008-14-m-s-archit-construction-ahmedabad-the-acit-circle-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3344-ahd-2007-14-the-acit-central-circle-2-baroda-shri-dhirajlal-a-amlani-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1132-ahd-2007-14-jyot-overseas-pvt-ltd-ahmedabad-the-acit-mehsana-circle-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3757-ahd-2008-14-m-s-jigisha-corporation-surat-the-income-tax-officer-ward-5-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-424-ahd-2009-14-the-ito-ward-5-3-ahmedabad-royale-manor-hotels-amp-ind-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1192-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-4075-ahd-2008-14-the-sports-club-of-gujarat-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4066-ahd-2008-14-the-acit-gnr-circle-gandhinagar-gujarat-road-and-infrastructurer-co-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-358-ahd-2008-14-swati-auto-link-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2349-ahd-2008-14-the-dcit-circle-4-ahmedabad-mahavir-inductomelt-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2184-ahd-2010-14-the-dcit-circle-2-2-baroda-sanjay-kanchanlal-shah-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3252-ahd-2009-14-gujarat-industrial-development-corpn-ltd-gandhinagar-the-acit-gnr-circle-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3935-ahd-2008-14-the-acit-central-circle-1-1-surat-m-s-garden-silk-mills-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-621-ahd-2009-14-satsang-corporation-ahmedabad-the-income-tax-officer-ward-9-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4358-mum-2010-14-rakesh-jhunjhunwala-mumbai-dcit-cen-cir-47-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-755-mum-2010-14-bombay-electrolumineries-p-ltd-mumbai-ito-8-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6265-mum-2009-14-galentic-pharma-india-p-ltd-mumbai-dcit-6-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2653-mum-2007-14-m-s-fgp-ltd-mumbai-jt-cit-osd-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-27-mum-2009-14-hemant-mehta-amp-others-huf-mumbai-ito-wd-21-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2663-mum-2008-14-shri-anand-m-shetty-mumbai-the-ito-wd-23-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-643-mum-2006-14-dcit-4-2-mumbai-m-s-sunidhi-consultancy-services-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6311-mum-2009-14-dcit-cc-33-mumbai-satra-properties-i-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4414-mum-2008-14-dy-c-i-t-circle-23-2-mumbai-m-s-hotel-vishwa-samrat-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-836-mum-2010-14-hariyana-ship-demolition-p-ltd-mumbai-dcit-cir-38-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-159-ind-2009-14-shri-randhir-sing-saluja-the-a-c-i-t-5-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-130-jab-2009-14-the-addl-cit-sagar-shri-satish-kumar-sahu-sagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-41-jab-2009-14-the-acit-sagar-m-s-kapil-kesherwani-amp-co-sagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-131-jab-2009-14-the-addl-cit-sagar-shri-satish-kumar-sahu-sagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-150-ind-2010-14-the-acit-bhopal-m-s-rajendra-kumar-bhandari-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-44-jab-2009-14-the-add-cit-sagar-m-s-v-i-p-traders-sagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9-ind-2010-14-m-s-naidunia-news-amp-network-pvt-ltd-indore-the-acit-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-115-ind-2010-14-the-i-t-o-tds-ujjain-m-s-district-minor-forest-produce-co-operative-union-ltd-dewas</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-117-ind-2010-14-the-i-t-o-neemuch-shri-parasmal-gopawat-s-o-shri-madanlal-gopawat-neemuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-227-hyd-2010-14-t-kalpana-reddy-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-673-hyd-2009-14-for-rain-commodities-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-932-hyd-2010-14-dcit-hyderabad-m-s-sterling-stonex-pvt-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1113-hyd-2010-14-acit-tirupathi-dr-d-s-anand-babu-maanapalle</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-630-kol-2010-14-rathindra-mohan-roy-north-24-parganas-ito-ward-51-3-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-233-kol-2010-14-sitaram-agarwal-huf-kolkata-ito-ward-36-3-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-234-kol-2010-14-astrex-enterprises-p-ltd-kolkata-dcit-circle-10-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1183-kol-2010-14-dcit-c-c-xxviii-kolkata-kolkata-binani-industries-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-207-kol-2010-14-i-t-o-e-ii-kolkata-kolkata-shree-shree-mohanananda-brahmachari-medical-welfare-trust-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1767-kol-2010-14-ito-ward-10-4-kolkata-kolkata-rajiv-ranjan-kumar-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-725-lkw-2010-14-ito-kanpur-smt-sindhu-gupta-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-571-lkw-2010-14-ito-lucknow-praveen-kumar-jain-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-775-hyd-2010-14-dcit-hyderabad-m-s-siddharth-roller-flour-mills-pvt-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-908-hyd-2010-14-ito-ongole-agricultural-market-committee-cumbum-prakasam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-810-hyd-2010-14-ddit-hyderabad-institute-for-development-and-research-in-banking-technology-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-194-asr-2010-14-sh-roshan-lal-arora-phagwara-deputy-commissioner-of-income-tax-phagwara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-112-asr-2009-14-sh-ashok-verma-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-127-asr-2009-14-m-s-h-r-international-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-126-asr-2009-14-m-s-h-r-international-jalandhar-the-dcit-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-252-asr-2010-14-deputy-commissioner-of-income-tax-srinagar-m-s-construction-engineers-srinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-136-asr-2009-14-the-designer-apos-s-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-124-asr-2009-14-m-s-f-c-sondhi-amp-co-india-p-ltd-jalandhar-the-additional-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-322-asr-2010-14-sh-ram-nath-babbar-jalandhar-the-income-tax-officer-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-674-ahd-2008-14-the-dcit-circle-2-ahmedabad-m-s-jayantilal-ambalal-chokshi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4465-ahd-2007-14-krishnalaxmi-multi-trade-pvt-ltd-ahmedabad-the-dy-cit-cent-circle-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-470-ahd-2009-14-the-ito-ward-5-2-ahmedabad-promact-plastic-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1999-ahd-2010-14-the-ito-ward-15-4-ahmedabad-smt-rita-mukesh-pandya-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3353-ahd-2008-14-the-ito-vapi-ward-4-nani-daman-m-s-computer-force-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4480-ahd-2007-14-aditya-enterprise-bharuch-the-dy-cit-bharuch-circle-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2714-ahd-2008-14-catholic-church-mandal-the-income-tax-officer-ward-6-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2259-ahd-2010-14-shri-ashok-vakhaji-thakor-huf-ahmedabad-the-dy-cit-circle-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2272-ahd-2008-14-the-ito-ward-2-4-bhavnagar-shri-mohanlal-sondabhai-solanki-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3901-ahd-2008-14-the-acit-osd-circle-8-ahmedabad-sidmak-laboratories-india-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2525-ahd-2008-14-j-k-securities-pvt-ltd-anand-the-acit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3466-ahd-2008-14-navjivan-roller-flour-amp-pulse-mills-pvt-ltd-dahod-the-dy-cit-panchmahal-circle-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2756-ahd-2002-14-the-ito-ward-5-2-baroda-smt-chanchalben-s-patel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-794-ahd-2002-14-the-ito-ward-5-2-baroda-shri-mukundbhai-m-patel-huf-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1788-ahd-2008-14-sarabhai-holding-pvt-ltd-ahmedabad-the-acit-range-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1186-ahd-2008-14-hotel-hero-ankleshwar-the-acit-bhruch-circle-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-823-ahd-2008-14-m-s-madhupuri-steel-suppliers-ahmedabad-the-income-tax-officer-ward-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4008-ahd-2007-14-the-acit-circle-7-surat-m-s-veer-gems-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1199-ahd-2010-14-gujarat-road-amp-infrastructure-co-ltd-gandhinagar-the-dy-cit-gnr-circle-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1947-ahd-2010-14-standard-pesticidies-pvt-ltd-baroda-the-addl-cit-tds-range-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1370-ahd-2010-14-shri-ramnikbhai-r-gondalia-surat-the-income-tax-officer-ward-3-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-782-ahd-2008-14-the-ito-ward-5-3-surat-m-s-jigisha-corporation-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1152-ahd-2008-14-shri-shamjibhai-l-thumar-surat-the-income-tax-officer-ward-2-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2180-ahd-2010-14-raghunathan-ramaswami-ahmedabad-the-acit-circle-15-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3164-ahd-2008-14-shri-dipal-rajendrabhai-dwivedi-vithal-udyognagar-the-income-tax-officer-tds-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2249-ahd-2005-14-the-ito-ward-8-2-ahmedabad-turakhia-agency-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2221-ahd-2005-14-turakhia-agency-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1019-ahd-2006-14-dr-rohit-p-patel-the-income-tax-officer-patan-war-3-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4311-ahd-2007-14-tirthraj-securities-pvt-ltd-surat-the-income-tax-officer-ward-2-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-14-viz-2010-14-the-ito-ward-1-gudivada-smt-pydi-satyavathi-l-h-of-pydi-seetharamaiah-gudivada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-46-rjt-2009-14-the-acit-circle-5-rajkot-gujarat-orbit-bearing-india-pvt-ltd-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-834-rjt-2009-14-the-ito-ward-1-3-jamnagar-shri-rameshchandra-chanabhai-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-49-rjt-2009-14-the-acit-circle-5-rajkot-gujarat-orbit-bearing-india-pvt-ltd-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-48-rjt-2009-14-the-acit-circle-5-rajkot-gujarat-orbit-bearing-india-pvt-ltd-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-925-rjt-2009-14-m-s-rajwadi-food-products-jamnagar-the-income-tax-officer-ward-2-2-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1211-rjt-2009-14-the-acit-circle-2-jamnagar-m-s-tacon-infrastructure-pvt-ltd-porbandar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1292-mum-2009-14-dc-cc-47-mumbai-amla-a-ruia-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1897-mum-2010-14-rainbow-traders-mumbai-acit-cen-cir-24-amp-26-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-182-ahd-2008-23-m-s-mahavir-inductomelt-pvt-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-153-ahd-2010-23-the-sports-club-of-gujarat-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-103-mum-2010-23-hightemp-furnaces-ltd-bangalore-acit-cir-6-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-247-mum-2007-23-m-s-pizfer-pharmaceuticals-india-pvt-ltd-formerly-known-as-warner-lambert-i-p-ltd-mumbai-the-dcit-rg-8-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5819-mum-2007-14-the-dcit-cir-3-1-mumbai-m-s-eurotex-industries-and-exports-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-177-ind-2008-16-the-acit-1-2-m-s-gwalior-tanks-amp-vessels-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-171-ind-2008-16-the-acit-1-2-m-s-chirchind-hydropower-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-204-ind-2008-16-the-acit-1-2-m-si-mech-amp-fab-industris</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1627-ahd-2010-14-shri-joginderkaur-gurudevsingh-tank-surat-the-dy-cit-circle-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-36-ind-2009-16-mr-yogesh-sanghvi-the-dcit-4-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-38-ind-2009-16-mr-yogesh-sanghvi-the-dcit-4-1</loc>
               <lastmod>2025-04-15T21:21:24.726Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-116-ind-2009-14-m-s-essarjee-construction-p-ltd-the-a-c-i-t-1-1</loc>
               <lastmod>2025-04-15T21:28:23.478Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-459-mum-2010-14-esther-christopher-mascarenhas-mumbai-ito-8-1-2-mumbai</loc>
               <lastmod>2025-04-15T19:49:21.248Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7356-mum-2008-14-sharman-appliances-p-ltd-mumbai-ito-wd-7-2-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-302-viz-2010-14-m-s-viswanadha-educational-society-visakhapatnam-the-ito-ward-6-3-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-379-del-2010-23-m-s-e-funds-international-india-p-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/aggarwal-engineering-co-the-income-tax-officer-iv-904</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/asian-peroxide-limited-nellore-government-of-andhra-pradesh-represented-by-its-principal-secretary-revenue-ct-ii-department-hyderabad-w-p-no-3259-4728-4880-4881-5071-5080-5160-5310-5573-11833-13314-20691-21315-21712-21846-22145-22768-22769-22770-22773-22774-22882-25283-26326-27037-of-2006-w-p-no-6409-8988-9302-9305-9311-9396-9524-11075-13081-16049-17320-17330-17412-20694-20789-20802-21255-21665-22332-24376-25949-of-2007-w-p-no-475-1271-1649-4401-and-18633-of-2008-w-p-no-4658-of-2009-and-w-p-no-5740-of-2010</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1018-mum-2010-14-rupvakula-properties-ltd-mumbai-ito-wd-10-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5863-mum-2009-14-dinesh-g-vazirani-mumbai-dcit-cen-cir-46-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/s-k-traders-commissioner-of-income-tax-14</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-122-del-2009-23-rajeev-garg-moradabad-dcit-range-i-moradabad</loc>
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               <lastmod>2026-01-13T08:54:38.448Z</lastmod>
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