<?xml version="1.0" encoding="UTF-8"?>
   <urlset xmlns="https://www.sitemaps.org/schemas/sitemap/0.9">
     
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4455-del-2009-14-sh-ajit-singh-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-20T15:29:20.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3566-mum-2009-14-ito-it-3-1-mumbai-chandersen-gajria-mumbai</loc>
               <lastmod>2025-04-20T00:57:32.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4743-mum-2008-14-crest-estate-developers-p-ltd-mumbai-ito-9-1-2-mumbai</loc>
               <lastmod>2025-04-20T00:57:32.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-del-2008-14-alchem-international-ltd-jcit-circle-1-1</loc>
               <lastmod>2025-04-13T21:28:03.767Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-del-2010-14-ddit-e-new-delhi-research-amp-information-system-for-developing-countries-new-delhi</loc>
               <lastmod>2025-04-16T07:49:24.831Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-56-ind-2008-23-m-s-fortune-builders-the-acit-1-2</loc>
               <lastmod>2025-04-16T05:00:26.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3981-ahd-2007-14-surat-bharuch-gramin-bank-bharuch-the-jt-cit-bharuch-circle-bharuch</loc>
               <lastmod>2025-04-16T05:14:24.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1765-mum-2008-14-the-acit-rg-9-1-mumbai-m-s-daga-petrochemicals-ltd-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-712-mum-2009-14-ito-19-3-2-mumbai-late-rekha-lalwani-through-l-h-kishin-lalwani-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1356-mum-2009-14-ito-3-3-3-mumbai-ramgopal-polytex-ltd-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2612-mum-2009-14-rajesh-industries-mumbai-ito-14-2-2-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-984-ahd-2007-14-m-s-dhami-brothers-surat-the-acit-circle-9-surat</loc>
               <lastmod>2025-04-21T17:36:33.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4434-ahd-2007-14-shri-dinesh-babulal-thakkar-ahmedabad-the-acit-cent-circle-2-2-ahmedabad</loc>
               <lastmod>2025-04-21T17:29:30.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2716-ahd-2009-14-shri-dinesh-b-thakkar-ahmedabad-the-dy-cit-cent-circle-2-2-ahmedabad</loc>
               <lastmod>2025-04-21T17:29:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1282-ahd-2007-14-sarika-paints-ltd-ahmedabad-the-dy-cit-circle-8-ahmedabad</loc>
               <lastmod>2025-04-21T17:22:22.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-9-del-2009-16-shri-buta-singh-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T13:07:34.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2257-del-2009-14-acit-faridabad-m-s-asb-constructions-pvt-ltd-faridabad</loc>
               <lastmod>2025-04-16T13:07:34.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-46-del-2007-16-delhi-agro-milk-food-india-p-ltd-dcit-cc-18</loc>
               <lastmod>2025-04-16T13:49:32.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1802-del-2009-14-ito-new-delhi-m-s-em-pee-cold-storage-new-delhi</loc>
               <lastmod>2025-04-16T13:49:32.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-184-del-2010-14-ito-new-delhi-m-s-feedback-turnkey-engineers-p-ltd-new-delhi</loc>
               <lastmod>2025-04-16T13:49:28.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-304-ahd-2007-14-m-s-orbit-textiles-surat-the-acit-circle-9-surat</loc>
               <lastmod>2025-04-17T07:35:42.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-ind-2008-14-the-acit-1-1-m-s-sanwaria-agro-oils-ltd</loc>
               <lastmod>2025-04-22T01:29:46.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-239-ind-2008-14-m-s-naval-singh-sahakari-shakkart-kaharkhan-mydt-the-addl-cit-khandwa</loc>
               <lastmod>2025-04-21T21:08:48.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1299-ahd-2007-14-mitesh-trading-co-dahod-the-income-tax-officer-ward-1-dahod</loc>
               <lastmod>2025-04-15T14:21:17.588Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4375-del-2009-14-acit-faridabad-m-s-a-r-industries-pvt-ltd-faridabad</loc>
               <lastmod>2025-04-16T13:28:28.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4789-del-2009-14-chintoo-creations-new-delhi-addll-new-delhi</loc>
               <lastmod>2025-04-18T06:08:29.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-294-del-2010-14-m-s-bhushan-steel-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T05:00:42.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-293-del-2010-14-m-s-bhushan-steel-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T05:00:42.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1191-ahd-2008-14-the-dcitbharuch-circle-bharuch-m-s-jhagadia-copper-limited-dist-bharuch</loc>
               <lastmod>2025-04-16T18:21:36.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4689-del-2007-14-vinay-khetan-acit-circle</loc>
               <lastmod>2025-04-16T16:14:35.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3765-ahd-2008-14-the-dcit-circle-10-ahmedabad-shri-dhiren-h-vora-ahmedabad</loc>
               <lastmod>2025-04-16T20:42:35.900Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2655-ahd-2004-14-the-dcit-circle-6-ahmedabad-m-s-matangi-industries-ahmedabad</loc>
               <lastmod>2025-04-17T16:49:42.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2220-ahd-2006-14-the-dycit-circle-8-ahmedabad-shilp-gravures-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T16:49:43.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-bang-2009-16-shri-koteppa-l-ajaraddi-ranebennur-acit-davangere</loc>
               <lastmod>2025-04-21T05:22:29.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-51-bang-2009-23-smt-v-r-jeyanthi-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-14T21:42:00.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-51-bang-2008-16-dcit-bangalore-smt-r-kavitha-bangalore</loc>
               <lastmod>2025-04-14T21:42:00.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-ind-2008-14-shri-padam-narayan-the-ito-4-1</loc>
               <lastmod>2025-04-15T21:14:27.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-ind-2009-14-the-ito-bhopal-shri-rafi-ul-haque-bhopal</loc>
               <lastmod>2025-04-15T21:14:27.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-ind-2007-14-the-acit-1-1-m-s-heg-ltd</loc>
               <lastmod>2025-04-15T21:14:27.961Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-ind-2007-14-m-s-heg-ltd-the-acit-1-1</loc>
               <lastmod>2025-04-15T21:14:28.003Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-ind-2004-14-the-acit-3-1-m-s-steel-tubes-of-india-ltd</loc>
               <lastmod>2025-04-15T21:21:21.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-315-ahd-2008-24-shri-manubhai-morarbhai-patel-huf-dist-baroda-the-income-tax-officer-ward-3-1-baroda</loc>
               <lastmod>2025-04-15T12:14:27.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-890-mum-2008-14-m-s-chandrakant-k-ingawale-thane-the-ito-wd-1-3-mumbai</loc>
               <lastmod>2025-04-20T00:57:32.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2838-mum-2009-14-the-soft-ice-cream-co-pvt-ltd-mumbai-ito-7-3-3-mumbai</loc>
               <lastmod>2025-04-20T22:50:24.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2837-mum-2009-14-the-soft-ice-cream-co-pvt-ltd-mumbai-acit-7-3-mumbai</loc>
               <lastmod>2025-04-20T22:50:24.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-858-coch-2008-14-acit-calicut-shri-t-b-kunhimahin-haji-kasargode</loc>
               <lastmod>2025-04-17T23:35:45.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-ind-2005-14-late-smt-laxmibai-karanpuria-the-acit-cir-1-3</loc>
               <lastmod>2025-04-15T21:49:21.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2381-mum-2009-14-wanksons-chemical-inds-p-m-ltd-mumbai-ito-rg-8-3-4-mumbai</loc>
               <lastmod>2025-04-19T23:56:56.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1170-hyd-2008-14-m-harikishan-hyderabad-cit-a-vi-hyderabad</loc>
               <lastmod>2025-04-14T11:42:09.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-942-hyd-2009-14-dcit-hyderabad-m-s-amrutha-varshini-dairy-farms-p-ltd-vijayawada</loc>
               <lastmod>2025-04-14T11:49:00.588Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4261-del-2009-14-ito-new-delhi-m-s-labhi-general-trading-company-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T07:56:51.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-6-bang-2009-16-shri-ravi-k-ajaraddi-ranebennur-acit-davangere</loc>
               <lastmod>2024-10-09T23:18:54.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-224-ahd-2007-23-m-s-gem-art-surat-the-acit-cent-circle-3-surat</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-129-ahd-2006-23-shri-rajedra-m-vyas-ahmedabad-the-acit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-146-chny-2009-23-shri-t-b-rathinavelu-chennai-ito-chennai</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-126-chny-2009-23-m-s-chennai-central-co-operative-bank-limited-chennai-ito-chennai</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4548-del-2007-14-h-d-education-society-cit</loc>
               <lastmod>2024-10-09T20:00:25.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4595-del-2009-14-m-s-greenfields-public-school-society-delhi-dcit-e-delhi</loc>
               <lastmod>2024-10-09T20:00:25.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3240-del-2008-14-pratap-singh-uttrakhand-ito-ward-2-kashipur</loc>
               <lastmod>2024-10-09T20:00:25.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-del-2010-14-ito-rohtak-smt-rajni-dhawan-rohtak</loc>
               <lastmod>2024-10-09T20:00:25.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-373-del-2010-14-ito-rohtak-sh-ram-roop-prop-rohtak</loc>
               <lastmod>2024-10-09T20:00:25.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-ind-2008-14-the-acit-3-1-m-s-heros-education-and-welfare-society</loc>
               <lastmod>2024-10-09T20:04:11.586Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3278-mum-2009-14-ito-9-1-2-mumbai-calama-industries-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T22:08:19.105Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-mum-2009-14-chemtech-industrial-valves-p-ltd-mumbai-ito-wd-10-3-1-mumbai</loc>
               <lastmod>2025-04-20T22:08:19.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-155-hyd-2010-14-dcit-kurnool-sri-m-mareppa-ex-mla-kurnool</loc>
               <lastmod>2025-04-19T01:28:56.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2211-del-2007-14-mahanagar-telephone-nigam-ltd-addl-cit-range-4</loc>
               <lastmod>2025-04-18T16:42:51.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2210-del-2007-14-mahanagar-telephone-nigam-ltd-addl-cit-range-4</loc>
               <lastmod>2025-04-18T16:42:52.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2041-kol-2009-14-diamond-tannery-amp-co-kolkata-i-t-o-wd-45-2-kol-kolkata</loc>
               <lastmod>2025-04-14T19:21:06.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1978-kol-2009-14-dcit-circle-6-kolkata-m-s-uco-bank-kolkata</loc>
               <lastmod>2025-04-14T19:21:06.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-993-bang-2009-14-shri-k-nagendrasa-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-22T02:08:32.051Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-50-ind-2006-23-shri-amrit-jain-the-ito-wd-2-2</loc>
               <lastmod>2025-04-22T02:22:43.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-49-ind-2006-23-shri-amrit-jain-the-ito-wd-2-2</loc>
               <lastmod>2025-04-22T02:22:43.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-mum-2009-14-acit-23-3-mumbai-sachin-p-adiacha-mumbai</loc>
               <lastmod>2025-04-20T22:50:23.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-626-hyd-2007-14-navabharat-ventures-ltd-formerly-navabharat-ferro-alloys-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-04-21T02:36:24.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1437-mum-2009-14-ruttonsha-international-rectifier-p-ltd-mumbai-dcit-9-3-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1012-mum-2009-14-ravi-ashish-land-developers-ltd-mumbai-ito-9-3-4-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3928-mum-2009-14-ruchi-global-ltd-indore-mumbai-dcit-cen-cir-40-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2340-mum-2009-14-dcit-cir-7-1-mumbai-pan-india-network-infravest-p-ltd-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-833-mum-2009-14-dy-c-i-t-7-3-mumbai-m-s-vidyasagar-learning-pvt-ltd-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1989-mum-2008-14-shri-kishor-j-gujar-mumbai-the-dcit-cir-15-3-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-504-mum-2009-14-dhanlaxmi-builders-mumbai-dcit-cen-3-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3475-mum-2010-14-acit-6-2-mumbai-ceat-ltd-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3612-mum-2009-14-beramjis-hospital-mumbai-ito-11-2-2-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3479-mum-2009-14-chawla-oils-p-ltd-mumbai-acit-cir-10-navi-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5887-mum-2008-14-income-tax-officer-wd-4-3-3-mumbai-m-s-mss-securities-pvt-ltd-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6164-mum-2008-14-sea-glimpse-investments-pvt-ltd-mumbai-dy-c-i-t-2-3-3-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4293-ahd-2007-14-the-ito-ward-2-3-surat-shri-babubhai-kanjibhai-patel-huf-surat</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2292-ahd-2007-14-the-dcit-central-circle-1-2-ahmedabad-shri-amit-kantilal-guru-ahmedabad</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1443-ahd-2007-14-the-acit-circle-1-navsari-shri-sumanbhai-zaverbhai-patel-dist-navsari</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-408-ahd-2009-24-shri-devendra-g-pasale-baroda-the-acit-cent-circle-1-baroda</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-351-ahd-2009-24-m-s-uttar-gujarat-sahakari-ruvechan-sangh-ltd-ahmedabad-the-i-t-o-wd-8-5-ahmedabad</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-259-ahd-2009-24-shri-navinchandra-k-shah-ahmedabad-the-acit-circle-10-ahmedabad</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-95-bang-2009-24-m-s-cicb-chemicon-pvt-ltd-bangalore-acit-bangalore</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-322-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-317-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-315-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-327-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-272-chny-2009-24-acit-chennai-m-s-indian-overseas-bank-ltd-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-chny-2010-24-k-a-wadood-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-347-chny-2009-24-acit-chennai-m-s-vairam-constructions-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-319-chny-2008-24-shri-kamadhenu-oil-mills-erode-dcit-coimbatore</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-821-mum-2009-24-dcit-2-3-seva-medical-ltd</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-37-ind-2009-24-shri-upendra-singh-keer-burhanpur-the-i-t-o-burhanpur</loc>
               <lastmod>2025-04-21T21:22:54.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-ind-2009-14-m-s-filterco-ujjain-the-cit-ujjain</loc>
               <lastmod>2025-04-21T22:01:37.230Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3121-mum-2009-14-ito-19-3-2-mumbai-kalpak-development-corporaion-mumbai</loc>
               <lastmod>2025-04-19T19:57:03.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2320-mum-2009-14-kgk-creations-india-p-ltd-mumbai-acit-rg-5-2-mumbai</loc>
               <lastmod>2025-04-19T17:29:02.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5347-mum-2008-14-kumar-k-chhabria-mumbai-ito-19-1-1-mumbai</loc>
               <lastmod>2025-04-19T16:42:57.841Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1146-mum-2009-14-m-s-new-fire-engineers-pvt-ltd-mumbai-dy-c-i-t-circle-7-1-mumbai</loc>
               <lastmod>2025-04-19T17:49:58.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2345-mum-2009-14-reckitt-pirmal-p-ltd-mumbai-dcit-8-3-mumbai</loc>
               <lastmod>2025-04-14T15:14:07.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2685-mum-2009-14-acit-8-1-mumbai-dhana-singh-estate-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T15:14:07.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3915-ahd-2007-14-national-dairy-development-board-anand-the-income-tax-officer-tds-anand</loc>
               <lastmod>2025-04-17T01:07:33.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3914-ahd-2007-14-national-dairy-development-board-anand-the-income-tax-officer-tds-anand</loc>
               <lastmod>2025-04-17T01:07:33.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3951-ahd-2007-14-shri-narendra-anopsinh-jadeja-surat-the-income-tax-officer-ward-3-4-surat</loc>
               <lastmod>2025-04-17T01:07:32.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3019-ahd-2009-14-the-acit-central-circle-2-surat-jivraj-tea-limited-surat</loc>
               <lastmod>2025-04-17T01:42:34.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-16-ahd-2009-23-m-s-mathex-chemicals-pvt-ltd-vapi-the-income-tax-officer-vapi-ward-3-vapi</loc>
               <lastmod>2025-04-17T01:42:33.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-ahd-2009-24-parikh-enterprises-pvt-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
               <lastmod>2025-04-17T01:42:36.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2363-ahd-2007-14-m-s-anukul-builders-valsad-the-income-tax-officer-ward-1-valsad</loc>
               <lastmod>2025-04-17T02:00:30.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2364-ahd-2007-14-m-s-anukul-builders-valsad-the-income-tax-officer-ward-1-valsad</loc>
               <lastmod>2025-04-17T02:00:30.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-459-ahd-2008-14-gujarat-insecticides-limited-ankleshwar-the-acit-bharuch-circle-bharuch</loc>
               <lastmod>2025-04-17T02:00:30.524Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-54-ahd-2005-16-shri-biren-v-shah-ahmedabad-the-acit-cent-circle-1-3-ahmedabad</loc>
               <lastmod>2025-04-17T02:00:31.044Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3982-mum-2008-14-m-s-deposit-insurance-and-credit-guarantee-corporation-mumbai-the-dcit-rg-1-mumbai</loc>
               <lastmod>2025-04-20T19:01:19.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4795-mum-2007-14-m-s-deposit-insurance-and-credit-guarantee-corporation-mumbai-the-acit-rg-1-1-mumbai</loc>
               <lastmod>2025-04-20T19:01:19.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-26-mum-2009-16-d-c-i-t-22-3-navi-mumbai-late-smt-dularidevi-jha-by-legal-heir-shri-ramakant-jha-navi-mumbai</loc>
               <lastmod>2025-04-20T19:01:19.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2844-mum-2009-14-meghraj-hirachand-shanklesha-mumbai-dcit-cen-cir-1-thane</loc>
               <lastmod>2025-04-20T20:08:25.329Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-305-rjt-2007-14-m-s-premier-developers-jamnagar-the-assistant-commissioner-of-income-tax-circle-3-jamnagar</loc>
               <lastmod>2025-04-20T10:22:15.898Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-rjt-2009-14-the-dcit-circle-2-rajkot-gujarat-friends-land-developers-co-rajkot-gujarat</loc>
               <lastmod>2025-04-20T10:22:15.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1153-mum-2008-14-the-ito-26-1-2-mumbai-mrs-anushri-a-bhide-mumbai</loc>
               <lastmod>2025-04-19T18:50:10.204Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4230-mum-2009-14-dcit-4-2-mumbai-rrs-shares-amp-stock-brokers-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T18:50:10.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4453-mum-2009-14-ito-25-3-3-mumbai-ratanshi-n-patel-huf-prop-narayan-construction-mumbai</loc>
               <lastmod>2025-04-19T18:50:10.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3187-mum-2008-14-the-ito-14-2-1-mumbai-shri-sanjay-kumar-agarwal-mumbai</loc>
               <lastmod>2025-04-19T21:01:00.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2996-del-2008-14-ito-ward-11-3-new-delhi-fx-info-technologies-ltd-new-delhi</loc>
               <lastmod>2025-04-18T16:28:57.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-997-bang-2009-14-shri-k-v-nagusa-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-22T02:08:31.986Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-ind-2009-14-smt-kritibai-soni-the-acit-4-1</loc>
               <lastmod>2025-04-22T02:08:32.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2274-mum-2009-14-acit-cir-19-2-mumbai-peerless-fabrikkerne-international-mumbai</loc>
               <lastmod>2025-04-14T06:35:00.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1963-mum-2009-14-dcit-rg-8-3-mumbai-valia-impex-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T10:49:02.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5572-mum-2007-14-ito-ward-2-1-kalyan-shri-jairaj-h-kalyani-ulhasnagar</loc>
               <lastmod>2025-04-20T01:22:15.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1974-mum-2009-14-ramakant-jha-mumbai-dcit-22-3-mumbai</loc>
               <lastmod>2025-04-16T12:14:29.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-243-mum-2009-23-rabo-india-finance-ltd-mumbai-acit-1-3-mumbai</loc>
               <lastmod>2025-04-16T12:14:29.974Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3446-mum-2008-14-ruskin-chemipharm-mumbai-ito-14-2-2-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4045-mum-2008-14-dcit-cir-3-1-mumbai-deepak-c-mehta-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-759-bang-2009-14-m-s-arjay-agencies-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-17T09:21:35.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-775-mum-2009-24-mardan-petrochem-industries-p-ltd-ito-wd-6-3-4</loc>
               <lastmod>2025-04-20T21:50:25.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2339-mum-2009-14-dcit-cir-7-1-mumbai-pan-india-network-infravest-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T21:57:23.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1065-ahd-2007-14-canon-capital-amp-finance-limited-ahmedabad-the-acit-circle-3-ahmedabad</loc>
               <lastmod>2025-04-18T00:22:13.332Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1040-ahd-2007-14-canon-capital-amp-finance-limited-ahmedabad-the-acit-circle-3-ahmedabad</loc>
               <lastmod>2025-04-18T00:22:13.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1192-ahd-2007-14-vadilal-dairy-international-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
               <lastmod>2025-04-18T00:22:13.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-hyd-2010-14-p-harsha-vardhan-reddy-huf-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-04-19T03:42:55.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-hyd-2010-14-p-harsha-vardhan-reddy-huf-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-04-19T03:42:55.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-653-hyd-2009-14-acit-karimnagar-m-s-sai-leela-residency-godavarikhani</loc>
               <lastmod>2025-04-19T03:49:52.409Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-hyd-2010-14-the-dcit-hyderabad-shri-ankush-rao-ingle-hyderabad</loc>
               <lastmod>2025-04-19T03:49:52.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-657-hyd-2009-14-surya-hospitals-karimnagar-acit-karimnagar</loc>
               <lastmod>2025-04-19T03:49:52.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-489-hyd-2009-14-ito-hyderabad-late-mujtaba-khan-rep-by-lrs-smt-anees-fathima-hyderabad</loc>
               <lastmod>2025-04-19T03:49:50.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1044-hyd-2002-14-dcit-hyderabad-shri-shrilekha-hire-purchase-amp-finance-limited-hyderabad</loc>
               <lastmod>2025-04-19T05:21:53.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-967-hyd-2004-14-dcit-hyderabad-shri-shrilekha-hire-purchase-amp-finance-limited-secunderabad</loc>
               <lastmod>2025-04-19T05:21:53.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-927-hyd-2004-14-sri-srilekha-hire-purchase-finance-limiited-now-shriram-overseas-finance-limited-secunderabad-acit-cir-3-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T05:21:53.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-652-hyd-2008-14-arpita-constructions-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-04-19T05:21:53.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-hyd-2008-14-suryalakshmi-cotton-mills-ltd-secunderabad-addl-cit-hyderabad</loc>
               <lastmod>2025-04-19T05:21:54.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1387-hyd-2008-14-ito-hyderabad-m-s-teja-power-controls-hyderabad</loc>
               <lastmod>2025-04-19T05:21:56.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-hyd-2009-14-agricultural-market-committee-nellore-ito-nellore</loc>
               <lastmod>2025-04-19T05:21:57.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-hyd-2009-14-agricultural-market-committee-nellore-ito-nellore</loc>
               <lastmod>2025-04-19T05:21:57.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-925-hyd-2009-14-ddit-hyderabad-agricultural-market-committee-nalgonda</loc>
               <lastmod>2025-04-19T05:28:51.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-561-hyd-2009-14-acit-khammam-agricultural-market-committee-khammam-dist</loc>
               <lastmod>2025-04-19T05:28:51.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-hyd-2009-14-acit-khammam-agricultural-market-committee-khammam</loc>
               <lastmod>2025-04-19T05:28:51.520Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-hyd-2009-14-acit-khammam-agrilcultural-market-committee-khammam</loc>
               <lastmod>2025-04-19T05:28:51.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-949-hyd-2009-14-ito-nizamabad-agricultural-market-committee-banswada</loc>
               <lastmod>2025-04-19T05:28:51.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-529-hyd-2008-14-d-nageswara-rao-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-04-19T05:28:50.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-30-hyd-2009-23-agricultural-market-commitee-khammam-acit-khammam</loc>
               <lastmod>2025-04-19T05:28:50.682Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-864-bang-2009-14-dcit-bellary-sri-h-k-marulusiddanagouda-sandur</loc>
               <lastmod>2025-04-17T12:01:32.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-ind-2006-14-the-acit-3-1-m-s-sanmati-metals-ltd</loc>
               <lastmod>2025-04-15T12:49:15.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1152-hyd-2009-14-b-ramakrishnaiah-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-04-19T01:35:56.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1084-kol-2009-14-nagarmull-chiranjilal-bajoria-charitable-trust-kolkata-dit-exemption-kolkata-kolkata</loc>
               <lastmod>2025-04-12T05:21:03.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1527-kol-2008-14-ito-ward-3-1-kolkata-m-s-quito-exim-limited-kolkata</loc>
               <lastmod>2025-04-12T05:21:03.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2364-del-2004-14-j-k-kashyap-dcit-circle-20-2</loc>
               <lastmod>2025-04-18T09:14:47.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-37-hyd-2009-23-m-s-the-a-p-paper-mils-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-04-15T17:21:20.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-311-hyd-2009-14-acit-hyderabad-m-s-the-a-p-paper-mills-ltd-hyderabad</loc>
               <lastmod>2025-04-15T17:21:20.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-864-mum-2009-14-ashok-m-daswani-mumbai-acit-rg-23-2-mumbai</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-921-mum-2009-14-ashish-ramesh-shah-mumbai-addl-cit-24-1-mumbai</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-652-coch-2008-14-m-r-somarajan-kottayam-ito-kottayam</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1592-chny-2009-14-dcit-chennai-shri-r-benjamin-cherian-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-chny-2009-14-acit-chennai-m-s-raslee-granite-p-ltd-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-253-chny-2010-14-m-s-asha-nivas-social-service-centre-chennai-ddit-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-chny-2009-14-dcit-chennai-m-s-origin-agrostar-ltd-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-848-chny-2007-14-star-drugs-amp-research-labs-limited-hosur-acit-salem</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-chny-2009-14-shri-v-n-devadoss-huf-chennai-acit-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-chny-2010-14-m-s-lawley-institute-ooty-ito-ooty</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-768-chny-2008-14-super-spinning-mills-ltd-coimbatore-acit-coimbatore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-664-chny-2007-14-acit-chennai-m-s-lakshmi-machine-works-ltd-coimbatore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-977-chny-2009-14-acit-chennai-m-s-royal-stitches-p-ltd-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-995-chny-2007-14-m-s-chiranjeevi-wind-energy-ltd-coimbatore-acit-coimbatore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1512-chny-2007-14-shri-t-r-pachamuthu-chennai-acit-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1509-chny-2007-14-shri-t-r-pachamuthu-chennai-acit-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-402-chny-2007-14-acit-salem-smt-r-vasanthi-salem</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1637-chny-2009-14-acit-chennai-m-s-road-safety-club-p-ltd-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1073-chny-2009-14-ito-chennai-m-s-chennai-central-co-operative-bank-limited-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1679-chny-2009-14-dcit-trichy-m-s-talco-trichy-tannery-effluent-treatment-company-talco-trichy</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1639-chny-2009-14-m-s-trichy-premier-ct-scan-limited-trichy-acit-trichy</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-844-chny-2009-14-m-s-dindigul-market-committee-dindigul-cit-madurai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2005-chny-2007-14-acit-madurai-shri-l-pandian-karaikudi</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1950-chny-2009-14-m-s-kpr-mill-p-limited-coimbatore-acit-coimbatore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-chny-2009-14-shree-coimbatore-gujarati-samaj-coimbatore-cit-coimbatore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1236-chny-2009-14-ddit-chennai-m-s-the-institute-for-development-education-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1882-chny-2009-14-dcit-tiruppur-m-s-s-p-apparels-ltd-avanashi</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1237-chny-2009-14-ddit-chennai-m-s-the-institute-for-development-education-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1818-chny-2009-14-m-s-the-karur-vysya-bank-ltd-karur-dcit-trichy</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1188-bang-2009-14-m-s-famous-commercial-complex-udupi-ito-udupi</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-987-bang-2009-14-3i-infotech-limited-bangalore-cit-bangalore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-924-bang-2009-14-jsw-steel-limited-mumbai-acit-bangalore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-692-ahd-2006-14-the-ito-ward-4-2-surat-saheli-synthetics-pvt-ltd-surat</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1448-ahd-2007-14-the-dcit-central-circle-1-2-ahmedabad-bhagwati-caterers-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2326-ahd-2007-14-the-acit-central-circle-2-baroda-m-s-saurashtra-tobacco-co-bhavnagar</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1569-ahd-2007-14-aia-engineering-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-998-ahd-2008-14-baroda-industrial-distributors-baroda-the-income-tax-officer-ward-2-3-baroda</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-459-ahd-2010-14-cairn-energy-cambay-b-v-surat-the-adit-ankleshwar</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3985-ahd-2007-14-the-dcit-bharuch-circle-bharuch-m-s-surat-bharuch-gramin-bank-bharuch</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2568-ahd-2006-14-shri-labhubhai-dharmshibhai-lakhani-surat-the-income-tax-officer-ward-9-2-surat</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-ahd-2007-14-skanska-cementation-international-ltd-baroda-the-acit-circle-6-baroda</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1101-ahd-2007-14-shri-prakashkumar-kanaiyalal-shah-mehsana-the-income-tax-officer-ward-3-kalol</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1231-ahd-2007-14-m-s-i-p-patel-amp-co-surat-the-acit-circle-9-surat</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-632-mum-2009-24-s-s-energy-technic-amp-electronic-ltd-dcit-8-3</loc>
               <lastmod>2025-04-19T23:29:07.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4857-mum-2008-14-beaulieu-investments-p-ltd-mumbai-ito-6-1-2-mumbai</loc>
               <lastmod>2025-04-19T21:29:10.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4335-mum-2009-14-ito-14-2-2-mumbai-pattani-optical-amp-contact-lens-clinic-mumbai</loc>
               <lastmod>2025-04-19T22:36:09.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3585-mum-2009-14-nina-p-mehta-mumbai-dcit-cen-cir-5-mumbai</loc>
               <lastmod>2025-04-19T23:43:06.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6118-mum-2008-14-asst-c-i-t-1-3-mumbai-m-s-united-riceland-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-19T23:43:09.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5112-mum-2008-14-the-ito-9-1-2-mumbai-m-s-bezel-pharma-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-19T22:29:04.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-695-mum-2009-24-dcit-cen-cir-21-united-shipers-ltd</loc>
               <lastmod>2025-04-19T19:22:05.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2042-mum-2007-14-sri-kulvinder-singh-bains-ulhasnagar-cit-appeals</loc>
               <lastmod>2025-04-19T20:01:12.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-938-mum-2009-14-m-s-harsh-estates-pvt-ltd-mumbai-acit-cc-31-mumbai</loc>
               <lastmod>2025-04-19T20:01:13.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5507-mum-2008-14-zafonic-finlease-amp-investment-p-ltd-mumbai-itoa-rg-8-3-4-mumbai</loc>
               <lastmod>2025-04-19T19:57:03.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1743-mum-2008-14-the-acit-11-2-mumbai-m-s-george-a-rebello-mumbai</loc>
               <lastmod>2025-04-19T19:57:03.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9389-mum-2004-14-the-dy-dit-it-1-1-m-s-asm-business-services-ltd</loc>
               <lastmod>2025-04-19T21:08:08.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6144-mum-2005-14-dcit-cent-cir-3-mumbai-smt-madhu-gupta-mumbai</loc>
               <lastmod>2025-04-19T19:01:12.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3076-mum-2009-14-acit-rg-18-1-mumbai-marudhar-fashions-mumbai</loc>
               <lastmod>2025-04-19T20:36:06.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2494-mum-2009-14-mili-steels-p-ltd-mumbai-acit-rg-5-2-mumbai</loc>
               <lastmod>2025-04-19T20:36:06.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-mum-2009-14-dayanand-arya-kolkata-acit-cen-cir-17-amp-28-mumbai</loc>
               <lastmod>2025-04-19T18:43:10.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1448-mum-2009-14-indo-saigon-agency-mumbai-dcit-12-30-mumbai</loc>
               <lastmod>2025-04-19T20:28:58.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5011-mum-2009-14-ishwar-singh-chawla-mumbai-dcit-23-1-mumbai</loc>
               <lastmod>2025-04-19T20:28:59.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7002-mum-2008-14-shri-ghatkopar-brahman-samaj-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-04-19T20:28:59.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-747-mum-2009-14-dc-c-c-47-mumbai-jyoti-refinery-mumbai</loc>
               <lastmod>2025-04-19T20:28:59.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2035-mum-2009-14-watson-pharma-p-ltd-successor-to-sekhsaria-chemicals-ltd-on-amalgamation-w-e-f-01-04-2006-mumbai-dcit-cir-3-3-mumbai</loc>
               <lastmod>2025-04-19T19:43:00.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2093-mum-2009-14-acit-8-1-mumbai-gsl-india-ltd-mumbai</loc>
               <lastmod>2025-04-19T19:43:00.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5158-mum-2008-14-global-exim-mumbai-cit-a-xiii-mumbai</loc>
               <lastmod>2025-04-19T19:43:00.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3396-mum-2008-14-shakeel-m-osman-mumbai-dy-cit-13-1-mumbai</loc>
               <lastmod>2025-04-19T20:56:57.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3503-mum-2009-14-jolly-maker-1-premises-co-op-soc-ltd-mumbai-jcit-12-2-mumbai</loc>
               <lastmod>2025-04-19T20:56:57.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4515-mum-2005-14-jt-dit-i-t-mumbai-m-s-nuclear-power-corporation-of-india-ltd-mumbai</loc>
               <lastmod>2025-04-16T06:49:26.989Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3519-mum-2009-14-vijay-grihaniraman-p-ltd-mumbai-acit-cen-cir-15-amp-16-mumbai</loc>
               <lastmod>2025-04-16T06:49:26.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3515-mum-2009-14-vijay-grihaniraman-p-ltd-mumbai-acit-cen-cir-15-amp-16-mumbai</loc>
               <lastmod>2025-04-16T06:49:26.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3516-mum-2009-14-vijay-grihaniraman-p-ltd-mumbai-acit-cen-cir-15-amp-16-mumbai</loc>
               <lastmod>2025-04-16T06:49:26.059Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3514-mum-2009-14-vijay-grihaniraman-p-ltd-mumbai-acit-cen-cir-15-amp-16-mumbai</loc>
               <lastmod>2025-04-16T06:49:26.086Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3713-mum-2007-14-dy-director-of-income-tax-international-taxation-1-1-mumbai-m-s-asia-tv-uk-ltd-mumbai</loc>
               <lastmod>2025-04-16T06:49:26.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4525-mum-2005-14-jt-dit-i-t-mumbai-m-s-nuclear-power-corporation-of-india-ltd-mumbai</loc>
               <lastmod>2025-04-16T06:49:26.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4526-mum-2005-14-jt-dit-i-t-mumbai-m-s-nuclear-power-corporation-of-india-ltd-mumbai</loc>
               <lastmod>2025-04-16T06:49:26.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4518-mum-2005-14-jt-dit-i-t-mumbai-m-s-nuclear-power-corporation-of-india-ltd-mumbai</loc>
               <lastmod>2025-04-16T06:49:26.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7296-mum-2008-14-ito-7-2-4-mumbai-steel-suppliers-ltd-mumbai</loc>
               <lastmod>2025-04-20T23:57:18.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-373-del-2005-16-partap-singh-verma-acit-range-1-old-cgo-complex</loc>
               <lastmod>2025-04-18T11:14:49.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-200-del-2005-16-sanjay-verma-acit-range-i</loc>
               <lastmod>2025-04-18T11:14:49.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3309-mum-2009-14-prakash-m-shah-mumbai-ito-wd-24-3-2-mumbai</loc>
               <lastmod>2025-04-20T12:36:22.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-380-del-2009-23-m-s-milestone-overseas-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-20T15:36:14.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1760-hyd-2008-14-acit-hyderabad-m-s-sai-sudheer-constructions-anantapur</loc>
               <lastmod>2025-04-21T02:36:24.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-498-del-2009-24-sh-ashok-gupta-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T13:22:12.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-agr-2009-24-m-s-gangil-sales-gwalior-the-ito-gwalior</loc>
               <lastmod>2025-04-16T23:35:37.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-845-ind-2005-14-sh-amrit-manaklal-jain-the-ito-2-2</loc>
               <lastmod>2025-04-16T18:07:55.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-229-del-2010-14-ito-rohtak-smt-shashi-katyal-rohtak</loc>
               <lastmod>2025-04-18T10:35:53.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3287-del-2009-14-surinder-kumar-sachdeva-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T10:35:53.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4173-del-2009-14-m-s-solutions-integrated-marketing-services-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T10:35:53.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-510-viz-2009-14-sri-meka-radhakrishna-varaprasad-vizianagaram-visakhapatnam-the-dcit-central-circle-2-visakhapatnam</loc>
               <lastmod>2025-04-20T15:22:07.172Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-viz-2009-14-sri-meka-radhakrishna-varaprasad-vizianagaram-visakhapatnam-the-dcit-central-circle-2-visakhapatnam</loc>
               <lastmod>2025-04-20T15:22:07.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-876-kol-2009-14-dilip-b-desai-kolkata-addl-cit-range-54-kolkata-kolkata</loc>
               <lastmod>2025-04-15T14:00:17.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1323-kol-2009-14-ito-ward-52-3-kolkata-sri-parasuram-bishoyi-kolkata</loc>
               <lastmod>2025-04-15T13:56:36.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1442-mum-2008-14-m-s-r-j-oswal-huf-mumbai-the-addl-cit-19-3-mumbai</loc>
               <lastmod>2025-04-16T12:42:29.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1443-mum-2008-14-m-s-bhikhiben-j-oswal-mumbai-the-addl-cit-19-3-mumbai</loc>
               <lastmod>2025-04-16T12:42:29.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2586-mum-2009-14-sadhana-nabera-mumbai-acit-rg-25-3-mumbai</loc>
               <lastmod>2025-04-16T12:42:29.605Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3771-mum-2007-14-m-s-bhilosa-tex-n-twist-pvt-ltd-mumbai-the-dcit-4-1-mumbai</loc>
               <lastmod>2025-04-16T12:42:29.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4148-mum-2007-14-the-dy-cit-4-1-mumbai-m-s-bhilosa-tex-n-twist-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-16T12:42:29.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4906-mum-2005-14-acit-rg-10-1-mumbai-m-s-lupin-laboratories-ltd-mumbai</loc>
               <lastmod>2025-04-16T12:42:29.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4951-mum-2005-14-m-s-lupinlaboratories-ltd-mumbai-jt-cit-spl-rg-6-mumbai</loc>
               <lastmod>2025-04-16T12:42:29.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-885-mum-2009-24-vajani-investment-amp-trading-co-p-ltd-ito-wd-8-3-4</loc>
               <lastmod>2025-04-16T12:21:27.974Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4900-del-2009-14-m-s-ito-new-delhi-m-s-malibu-finance-amp-investment-ltd-new-delhi</loc>
               <lastmod>2025-04-16T13:07:36.079Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-902-ahd-2007-14-asahi-songwon-colour-ltd-ahmedabad-the-dy-cit-osd-range-1-ahmedabad</loc>
               <lastmod>2025-04-17T07:42:34.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-del-2005-14-national-associateion-of-software-amp-services-companies-ddit-e-trust-circle-1</loc>
               <lastmod>2025-04-16T07:49:26.971Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-580-del-2005-14-adit-e-inv-circle-ii-national-association-of-software-amp-service-companies-nasscom</loc>
               <lastmod>2025-04-16T07:49:27.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4018-del-2009-14-text-hundred-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T14:56:32.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-697-hyd-2009-14-acit-khammam-m-s-sree-nagendra-construction-khammam</loc>
               <lastmod>2025-04-19T03:00:54.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-750-mum-2009-24-acit-cen-cir-7-nayan-c-shah</loc>
               <lastmod>2025-04-21T00:36:45.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-810-bang-2009-14-asha-housing-enterprises-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-718-bang-2009-14-mafatlal-plywood-industries-ltd-bangalore-ito-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-717-bang-2009-14-mafatlal-plywood-industries-ltd-bangalore-ito-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-897-bang-2009-14-ito-bangalore-m-s-expert-outsource-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-774-bang-2009-14-e-a-sreeramaiah-bangalore-ito-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-615-bang-2009-14-ito-bangalore-m-s-mahat-power-systems-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1272-bang-2008-14-shri-subrata-roy-bangalore-acit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1273-bang-2008-14-shri-subrata-roy-bangalore-acit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-764-bang-2009-14-dcit-shimoga-m-s-shree-lakshmi-tractors-shimoga</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-bang-2009-14-m-s-haryana-plywoods-hubli-ito-hubli</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1192-bang-2009-14-jayem-impex-private-limited-bangalore-acit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1184-mum-2007-14-sri-surendra-kumar-garg-mumbai-dcit-inv-cir-7-2-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2199-mum-2009-14-dcit-cir-3-3-mumbai-silvassa-hydrocarbons-amp-investments-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-236-ahd-2008-24-shri-rupesh-k-shah-huf-ahmedabad-the-acit-range-7-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-234-ahd-2008-24-shri-dineshbhai-k-shah-ahmedabad-the-acit-range-7-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-177-ahd-2009-24-smt-shruti-r-desai-mumbai-the-dy-cit-cent-circle-1-baroda</loc>
               <lastmod>2025-07-29T13:51:18.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-ahd-2007-14-the-ito-ward-3-mehsana-shri-ganpatrao-bhavkana-patil-mehsana</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1439-ahd-2007-14-kersi-homi-tangri-navsari-the-acit-navsari-circle-navsari</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3365-ahd-2007-14-the-ito-ward-1-1-ahmedabad-rajesh-kumar-ramesh-kumar-amp-co-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1446-ahd-2007-14-the-dcit-central-circle-1-2-ahmedabad-bhagwati-caterers-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1900-ahd-2007-14-the-acit-circle-5-ahmedabad-rajesh-malleables-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2717-ahd-2008-14-the-adit-intl-taxn-ahmedabad-the-niko-resources-ltd-baroda</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4562-ahd-2003-14-ices-software-limited-vadodara-the-dy-cit-baroda-circle-1-vadodara</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1168-ahd-2007-14-m-s-jivan-construction-company-ahmedabad-the-acit-circle-9-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-ahd-2007-14-the-acit-ahmedabad-circle-3-ahmedabad-bonafide-securities-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-64-viz-2009-24-m-s-believers-association-rajahmundry-the-acit-circle-1-rajahmundry</loc>
               <lastmod>2025-07-22T10:42:20.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-36-viz-2009-24-sri-k-raghavendra-rao-dowlaiswaram-the-acit-circle-1-rajahmundry</loc>
               <lastmod>2025-07-22T10:42:20.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-130-ahd-2007-16-the-dcit-central-circle-1-4-ahmedabad-rajesh-kumar-ramesh-kumar-amp-co-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-49-mum-2010-24-valia-chemicals-p-ltd-ito-wd-2-3-4</loc>
               <lastmod>2025-07-10T06:43:47.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-824-mum-2009-24-prolific-credit-amp-capital-p-ltd-acit-5-2</loc>
               <lastmod>2025-07-10T06:43:47.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-51-mum-2010-24-valia-chemicals-p-ltd-ito-wd-2-3-4</loc>
               <lastmod>2025-07-10T06:43:47.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-48-mum-2010-24-valia-chemicals-p-ltd-ito-wd-2-3-4</loc>
               <lastmod>2025-07-10T06:43:47.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-hyd-2006-14-ahmed-a-meghjani-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4671-del-2005-14-pavel-garg-dcit-cir-38-1</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1541-del-2009-14-dr-yaspal-agarwal-haridwar-ito-roorkee</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-del-2010-14-m-s-tinplate-dealers-associations-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-del-2010-14-acit-new-delhi-smt-sangeeta-jain-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1961-del-2009-14-dcit-new-delhi-uddhav-properties-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4314-del-2009-14-acit-new-delhi-m-s-sga-power-systems-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-480-del-2010-14-sh-shiv-dhall-hisar-ito-hisar</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2914-del-2005-14-addl-cit-noida-range-laxmi-narain-khetan</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3747-del-2009-14-acit-new-delhi-shri-yash-pal-jain-delhi</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3974-del-2009-14-gunjan-foundation-new-delhi-dit-e-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-viz-2006-14-sri-m-radhakrishna-murthy-vijayawada-the-acit-circle-1-1-vijayawada</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-viz-2005-14-the-acit-central-circle-vijayawada-m-s-kcp-ltd-chennai-chennai</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-viz-2003-14-the-dcit-central-circle-vijayawada-m-s-kcp-ltd-chennai</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-561-viz-2008-14-the-acit-circle-2-1-guntur-m-s-bommidala-international-pvt-ltd-guntur</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-viz-2007-14-the-acit-circle-4-1-visakhapatnam-m-s-sri-girija-smelters-pvt-ltd-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-476-viz-2006-14-sri-t-lakshmana-rao-eluru-the-ito-ward-1-eluru</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-viz-2007-14-the-acit-circle-2-1-visakhapatnam-sri-lv-brahmam-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-243-viz-2009-14-the-ito-ward-2-1-guntur-m-s-loyola-school-society-guntur-guntur</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-501-viz-2009-14-sri-kothuri-siva-sankara-rao-narasaraopeta-the-ito-ward-1-narasaraopeta</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-525-viz-2009-14-the-dcit-circle-2-1-guntur-m-s-thirumala-dairy-p-ltd-narasaraopeta</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-491-viz-2009-14-m-s-sundaram-agro-enterprises-guntur-the-dcit-circle-1-1-guntur</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-492-viz-2009-14-m-s-polisetty-soma-sundaram-guntur-the-acit-circle-2-1-guntur</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-viz-2007-14-the-ito-ward-1-3-visakhapatnam-sri-kaki-srihari-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-349-viz-2009-14-the-ad-cit-range-4-visakhapatnam-visakhapatnam-m-s-sandhya-marines-ltd-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-faridabad-lsakhani-rubber-works-634</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-s-k-ravikumar-partner-the-income-tax-officer-ward-8-4-82-2010</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ishan-international-educational-society-chief-commissioner-of-income-tax-1-patna-and-additional-commissioner-of-income-tax-range-1-patna-5468-2008</loc>
               <lastmod>2025-09-18T07:02:50.000Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3976-del-2009-14-sukriti-new-delhi-dit-e-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4881-del-2009-14-singhal-strips-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3972-del-2009-14-m-s-s-k-r-food-products-uttrakhand-ito-kashipur</loc>
               <lastmod>2025-09-17T13:00:40.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4052-del-2009-14-sigma-corporation-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-del-2006-14-smr-inestment-ltd-dcit-circle-2-2</loc>
               <lastmod>2025-09-17T13:00:40.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4883-del-2009-14-shivalaya-const-co-pvt-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1488-del-2008-14-asia-satellite-telecommunications-co-ltd-dcit-non-resident-circle</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1491-del-2008-14-asia-satellite-telecommunications-co-ltd-dcit-non-resident-circle</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1484-del-2008-14-asia-satellite-telecommunications-co-ltd-dcit-non-resident-circle</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1490-del-2008-14-asia-satellite-telecommunications-co-ltd-dcit-non-resident-circle</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/t-s-sujatha-assistant-commissioner-of-income-tax-circle-1-kottayam-and-additional-commissioner-of-income-tax-kottayam-2917</loc>
               <lastmod>2025-09-18T07:06:57.844Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-50-ahd-2008-24-alembic-glass-industries-ltd-baroda-the-dy-cit-baroda-circle-1-baroda</loc>
               <lastmod>2026-01-13T08:54:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-136-ahd-2009-24-m-s-kingston-threads-pvt-ltd-baroda-the-acit-circle-1-1-baroda</loc>
               <lastmod>2026-01-13T08:54:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-87-ahd-2009-24-the-dcit-baroda-circle-1-baroda-alembic-ltd-baroda</loc>
               <lastmod>2026-01-13T08:54:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-133-ahd-2007-16-rajeshkumar-chhaganlal-ni-co-ahmedabad-the-acit-cent-circle-1-4-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-78-ahd-2006-16-shri-pravinkumar-d-vachhani-baroda-the-acit-circle-2-baroda</loc>
               <lastmod>2026-01-13T08:54:38.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2628-ahd-2007-14-shri-jayanti-n-chokshi-umreth-the-income-tax-officer-ward-3-anand</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2517-ahd-2007-14-the-ito-ward-4-2-ahmedabad-kairav-chemicals-ltd-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-434-ahd-2007-14-saheli-synthetics-pvt-ltd-surat-the-income-tax-officer-ward-4-2-surat</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-584-ahd-2006-14-saheli-synthetics-pvt-ltd-surat-the-income-tax-officer-ward-4-2-surat</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2331-ahd-2002-14-m-s-maruti-textiles-p-ltd-surat-the-dycit-cent-cir-2-surat</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2619-ahd-2007-14-m-s-j-j-group-of-mills-ahmedabad-the-acit-circle-2-surat</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-922-ahd-2007-14-the-acit-bharuch-circle-bharuch-maksons-finechem-pvt-ltd-bharuch</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1883-ahd-1998-14-the-acit-cenrl-circle-2-baroda-m-s-western-india-ceramics-pvt-ltd-baroda</loc>
               <lastmod>2026-01-13T08:54:38.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gujarat-andhra-road-carriers-nizamabad-rep-by-its-partner-jasmer-singh-dhillon-the-income-tax-officer-nizamabad-and-others-5647</loc>
               <lastmod>2025-12-25T09:10:20.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-399-del-2010-14-acit-new-delhi-shri-ram-kishan-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1655-del-2008-14-rugs-india-ito-ward-2</loc>
               <lastmod>2026-01-09T08:57:34.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4788-del-2009-14-shree-ram-straw-products-ltd-kashipur-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4124-del-2009-14-ito-new-delhi-m-s-nandlala-securities-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2523-del-2008-14-sachin-jain-new-delhi-dcit-cc-15-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-del-2010-14-dcit-new-delhi-m-s-orient-abrasives-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3997-del-2009-14-acit-new-delhi-sh-inderjeet-kochhar-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3960-del-2009-14-sh-bhagwat-mission-trust-new-delhi-dit-e-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-del-2010-24-ideal-carpets-ltd-dcit-circle-11-1</loc>
               <lastmod>2026-01-09T08:57:34.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4609-mum-2008-14-new-udyog-mandir-premises-cooperative-soc-ltd-mumbai-ito-15-1-3-mumbai</loc>
               <lastmod>2025-04-19T17:49:58.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4933-mum-2008-14-dcit-14-2-mumbai-anil-p-khemani-mumbai</loc>
               <lastmod>2025-04-19T17:22:05.915Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6240-mum-2007-14-m-s-the-phoenix-mills-ltd-mumbai-the-acit-cir-7-1-mumbai</loc>
               <lastmod>2025-04-19T17:22:06.047Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3325-mum-2009-14-acit-1-3-mumbai-rabo-india-finanace-p-ltd-mumbai</loc>
               <lastmod>2025-04-16T12:14:29.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3873-mum-2009-14-usha-mayur-thakkar-mumbai-acit-cen-cir-18-amp-19-mumbai</loc>
               <lastmod>2025-04-20T23:15:23.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3404-mum-2009-14-ito-22-3-3-navi-mumbai-prakash-shankar-jagtap-navi-mumbai</loc>
               <lastmod>2025-04-20T22:08:19.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1458-mum-2009-14-jcit-rg-13-1-mumbai-surendra-engineering-corporation-mumbai</loc>
               <lastmod>2025-04-18T22:35:55.970Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6753-mum-2008-14-m-s-toshniwal-amp-co-mumbai-income-tax-officer-4-2-4-mumbai</loc>
               <lastmod>2025-04-20T22:50:23.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4380-del-2009-14-m-s-voith-paper-fabrics-india-ltd-faridabad-addll-cit-faridabad</loc>
               <lastmod>2025-04-18T11:28:50.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4690-del-2007-14-viany-khetan-acit-circle</loc>
               <lastmod>2025-04-16T16:14:35.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-ind-2008-14-m-s-keti-constructions-the-acit-5-1</loc>
               <lastmod>2025-04-21T22:15:39.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-ind-2006-14-the-ito-2-1-m-s-chamuna-construction-l</loc>
               <lastmod>2025-04-21T22:15:39.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-16-bang-2010-23-sri-k-l-suresh-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-22T02:08:31.953Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-ind-2009-14-smt-nikita-soni-the-acit-4-1</loc>
               <lastmod>2025-04-22T02:08:32.528Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-ind-2009-14-sri-umesh-kumar-soni-the-acit-4-1</loc>
               <lastmod>2025-04-22T02:08:32.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-52-ind-2007-16-shri-chandra-kumar-chugh-the-acit-4-1</loc>
               <lastmod>2025-04-22T02:08:32.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1692-ahd-2004-14-m-s-metrochem-industries-limited-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2025-04-15T12:21:19.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-ahd-2007-14-shri-gandhi-dhanraj-amp-co-ahmedabad-the-acit-circle-11-ahmedabad</loc>
               <lastmod>2025-04-15T14:21:17.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-848-bang-2009-14-acit-bangalore-m-s-jsw-steel-ltd-bellary</loc>
               <lastmod>2025-04-16T19:21:31.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-982-ahd-2007-14-the-ito-ahmedabad-ward-1-4-ahmedabad-shell-gas-b-v-mumbai</loc>
               <lastmod>2025-04-16T18:28:35.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-983-ahd-2007-14-smt-naynaben-r-desai-surat-the-income-tax-officer-ward-3-3-surat</loc>
               <lastmod>2025-04-16T18:28:35.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2499-mum-2009-14-reckitt-pirmal-p-ltd-mumbai-dcit-8-3-mumbai</loc>
               <lastmod>2025-04-14T15:14:07.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6830-mum-2008-14-reckitt-piramaal-p-ltd-mumbai-acit-7-2-mumbai</loc>
               <lastmod>2025-04-14T15:14:07.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3965-mum-2009-14-renaissance-securities-ltd-mumbai-acit-cc-43-mumbai</loc>
               <lastmod>2025-04-14T15:14:07.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1025-bang-2009-14-informatics-india-limited-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-14T21:42:00.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-947-bang-2009-14-kumar-nirman-amp-nivesh-pvt-ltd-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-14T21:42:00.518Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3797-ahd-2007-14-the-acit-navsari-circle-navsari-shri-hiteshkumar-mohanlal-desai-navsari</loc>
               <lastmod>2025-04-21T02:01:32.633Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1989-del-2009-14-sant-vivekanand-educational-and-welfare-society-delhi-cit-ghaziabad</loc>
               <lastmod>2022-04-07T06:21:14.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-27-ind-2006-23-m-s-bmg-kalkattawala-jwellers-p-lt-indore-the-acit-2-1</loc>
               <lastmod>2025-04-21T21:08:50.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-ind-2006-23-m-s-nishit-construction-co-p-ltd-the-dcit-cir-1-1</loc>
               <lastmod>2025-04-15T21:21:24.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-ind-2010-24-shri-suresh-kumar-jain-indore-the-i-t-o-indore</loc>
               <lastmod>2025-04-15T21:14:28.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-rjt-2009-14-m-s-j-b-construction-co-junagadh-the-income-tax-officer-ward-1-2-junagadh</loc>
               <lastmod>2025-04-20T10:22:15.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-19-rjt-2007-23-m-s-timewell-technics-p-ltd-rajkot-gujarat-the-deputy-commissioner-of-income-tax-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-04-20T10:22:15.616Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-306-rjt-2007-14-m-s-premier-developers-jamnagar-the-assistant-commissioner-of-income-tax-circle-3-jamnagar</loc>
               <lastmod>2025-04-20T10:22:15.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-rjt-2007-14-m-s-premier-developers-jamnagar-the-assistant-commissioner-of-income-tax-circle-3-jamnagar</loc>
               <lastmod>2025-04-20T10:22:15.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1005-del-2008-14-khwaja-khushal-charitable-trust-acit-range-ii</loc>
               <lastmod>2025-04-20T15:36:12.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4353-del-2009-14-ito-new-delhi-sh-inder-pal-singh-bindra-delhi</loc>
               <lastmod>2025-04-20T15:36:12.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-del-2009-14-acit-new-delhi-m-s-alchemist-metals-ltd-delhi</loc>
               <lastmod>2025-04-18T04:56:52.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-498-ind-2008-14-m-s-lakhani-foot-care-the-adll-cit-5</loc>
               <lastmod>2025-04-16T05:00:24.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-65-ind-2005-16-the-acit-3-1-shri-rameshchand-shah</loc>
               <lastmod>2025-04-16T05:00:26.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-ind-2008-14-the-acit-1-2-m-s-fortune-builders</loc>
               <lastmod>2025-04-16T05:00:26.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-36-ind-2009-24-shri-iqbal-hussain-qureshi-mhow-the-ito-indore</loc>
               <lastmod>2025-04-16T05:00:26.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1159-ahd-2006-14-m-s-surbhi-milkfood-amp-beverage-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
               <lastmod>2025-04-16T20:42:35.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-ahd-2007-14-m-s-jay-khodiyar-roadlines-navsari-the-income-tax-officer-ward-2-navsari</loc>
               <lastmod>2025-04-16T20:42:35.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-ahd-2004-14-the-ito-ahmedabad-ward-3-4-ahmedabad-shri-harihar-d-nima-ahmedabad</loc>
               <lastmod>2025-04-16T20:42:35.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-ahd-2009-14-the-ito-vapi-ward-3-vapi-mathex-chemicals-pvt-ltd-vapi</loc>
               <lastmod>2025-04-17T01:42:33.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4469-ahd-2007-14-kirti-corporation-bharuch-the-income-tax-officer-ward-amp-tds-bharuch</loc>
               <lastmod>2025-04-17T01:42:33.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3006-ahd-2009-14-jivraj-tea-limited-surat-the-dy-cit-cent-circle-2-surat</loc>
               <lastmod>2025-04-17T01:42:34.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3005-ahd-2009-14-jivraj-tea-company-surat-the-dy-cit-cent-circle-2-surat</loc>
               <lastmod>2025-04-17T01:42:34.841Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-301-ahd-2009-24-m-s-ambuja-intermediates-ltd-ahmedabad-the-income-tax-officer-ward-1-1-ahmedabad</loc>
               <lastmod>2025-04-17T01:42:36.534Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4153-ahd-2007-14-inductotherm-india-private-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
               <lastmod>2025-04-17T01:07:32.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3680-ahd-2007-14-shri-mukeshbhai-v-patel-huf-ahmedabad-the-income-tax-officer-osd-gandhinagar</loc>
               <lastmod>2025-04-17T01:07:32.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3815-ahd-2007-14-m-s-gayatri-charitable-trust-ahmedabad-the-cit-ii-baroda</loc>
               <lastmod>2025-04-17T01:07:32.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-498-ahd-2008-14-the-acit-bharuch-circle-bharuch-gujarat-insecticides-limited-ankleshwar</loc>
               <lastmod>2025-04-17T02:00:30.584Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-ahd-2006-14-the-ito-ward-2-anand-shri-uveshbhai-s-vohra-anand</loc>
               <lastmod>2025-04-17T02:00:31.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-310-ahd-2006-14-shri-uveshbhai-s-vohra-anand-the-income-tax-officer-ward-2-anand</loc>
               <lastmod>2025-04-17T02:00:31.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1330-bang-2008-14-shri-sathayanarayana-gupta-mysore-dcit-mysore</loc>
               <lastmod>2025-04-17T09:21:35.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1796-ahd-2007-14-the-ito-ward-9-3-ahmedabad-dr-dinesh-d-patel-ahmedabad</loc>
               <lastmod>2025-04-17T07:14:40.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3834-ahd-2007-14-dawoodi-bohra-jamat-masjid-ahmedabad-the-director-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-04-17T07:28:38.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3148-mum-2007-14-m-s-monika-india-mumbai-ito-wd-12-2-1-mumbai</loc>
               <lastmod>2025-04-14T10:49:02.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5863-mum-2007-14-m-s-transasia-bio-medicals-ltd-mumbai-the-acit-rg-8-3</loc>
               <lastmod>2025-04-14T12:21:05.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1371-ahd-2007-14-the-dcit-bharuch-circle-bharuch-gujarat-insecticides-limited-ankleshwar</loc>
               <lastmod>2025-04-20T16:57:18.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6078-mum-2008-14-deposit-insurance-and-credit-gurantee-corporation-mumbai-asst-c-i-t-range-1-mumbai</loc>
               <lastmod>2025-04-20T19:01:19.354Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5621-mum-2007-14-m-s-darbari-wires-pvt-ltd-mumbai-i-t-o-6-2-2-mumbai</loc>
               <lastmod>2025-04-20T19:01:19.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2700-del-2007-14-mahanagar-telephone-nigam-ltd-addl-cit-range-4</loc>
               <lastmod>2025-04-18T16:42:51.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-agr-2010-24-smt-nirmala-jain-w-o-hem-kumar-jain-gwalior-acit-gwalior</loc>
               <lastmod>2025-04-16T23:35:37.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3625-del-2008-14-national-association-of-software-and-service-co-nasscom-new-delhi-ddit-new-delhi</loc>
               <lastmod>2025-04-16T07:49:26.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-191-mum-2004-16-acit-circle-23-2-mumbai-shri-k-c-raja-mumbai</loc>
               <lastmod>2025-04-16T06:49:26.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2988-mum-2009-14-harbour-heights-co-op-hsg-socety-ltd-mumbai-ito-12-2-2-mumbai</loc>
               <lastmod>2025-04-16T06:49:26.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4523-mum-2005-14-jt-dit-i-t-mumbai-m-s-nuclear-power-corporation-of-india-ltd-mumbai</loc>
               <lastmod>2025-04-16T06:49:26.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4519-mum-2005-14-jt-dit-i-t-mumbai-m-s-nuclear-power-corporation-of-india-ltd-mumbai</loc>
               <lastmod>2025-04-16T06:49:26.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-hyd-2009-23-agricultural-market-commitee-khammam-dist-acit-khammam</loc>
               <lastmod>2025-04-19T05:28:51.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-560-hyd-2009-14-acit-khammam-agricultural-market-committee-khammam-dist</loc>
               <lastmod>2025-04-19T05:28:51.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-952-hyd-2009-14-ito-nizamabad-the-agricultural-market-committee-nizamabad</loc>
               <lastmod>2025-04-19T05:28:51.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-951-hyd-2009-14-ito-nizamabad-the-agricultural-market-committee-nizamabad</loc>
               <lastmod>2025-04-19T05:28:51.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-24-hyd-2009-23-agricultural-market-committee-khammam-acit-khammam</loc>
               <lastmod>2025-04-19T05:28:50.772Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-22-hyd-2009-23-agricultural-market-commitee-khammam-acit-khammam</loc>
               <lastmod>2025-04-19T05:28:50.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-15-hyd-2009-23-agricultural-market-committee-khammam-dist-acit-khammam</loc>
               <lastmod>2025-04-19T05:28:51.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-650-hyd-2008-14-arpita-constructions-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-04-19T05:21:53.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1376-del-2008-14-acit-circle-23-1-national-cooperative-consumer-federation-of-india-ltd</loc>
               <lastmod>2025-04-20T15:43:06.712Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-61-hyd-2007-16-k-vishnuvardhan-reddy-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-04-15T17:00:23.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-kol-2010-14-swarankar-seva-sansthan-kolkata-dit-exemption-kolkata-kolkata</loc>
               <lastmod>2025-04-15T13:56:37.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2279-kol-2007-14-d-c-i-t-cir-7-kolkata-kolkata-m-s-akarsh-printers-ltd-kolkata</loc>
               <lastmod>2025-04-15T14:00:22.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2079-kol-2009-14-m-s-disha-eye-hospital-amp-research-centre-p-ltd-kolkata-ito-ward-10-1-kolkata-kolkata</loc>
               <lastmod>2025-04-15T14:07:14.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-160-ahd-2007-16-the-dcitbharuch-circle-bharuch-maksud-ahmed-gulam-shailkh-ankeshwar</loc>
               <lastmod>2025-04-17T07:21:40.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3473-del-2009-14-ito-new-delhi-m-s-t-s-pulses-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T11:21:50.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-bang-2010-14-m-s-venkatesha-education-society-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-17T16:21:38.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-36-hyd-2009-23-m-s-the-a-p-paper-mils-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-04-15T17:21:20.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-hyd-2009-14-acit-hyderabad-m-s-the-a-p-paper-mills-ltd-secunderabad</loc>
               <lastmod>2025-04-15T17:21:20.900Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-834-mum-2009-14-dudhana-investment-amp-trading-pvt-ltd-mumbai-ito-1-1-2-mumbai</loc>
               <lastmod>2025-04-19T18:50:10.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2509-mum-2009-14-dcit-cir-6-2-mumbai-creative-mobus-fabrics-ltd-mumbai</loc>
               <lastmod>2025-04-20T00:57:31.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-190-mum-2009-23-creative-mobus-fabrics-ltd-mumbai-dcit-cir-7-1-mumbai</loc>
               <lastmod>2025-04-20T00:57:31.971Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3581-mum-2009-14-dcit-8-2-mumbai-prince-swr-systems-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T00:57:32.047Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5766-mum-2008-14-crest-estate-developers-p-ltd-mumbai-ito-9-1-2-mumbai</loc>
               <lastmod>2025-04-20T00:57:32.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2308-mum-2009-14-ito-wd-23-2-3-mumbai-gautam-steel-mumbai</loc>
               <lastmod>2025-04-19T23:56:56.817Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6447-mum-2008-14-desai-investments-pvt-ltd-mumbai-the-income-tax-officer-2-1-2-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-697-mum-2009-14-ramrikhdas-balkison-amp-sons-p-ltd-mumbai-acit-osd-i-cir-7-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2614-mum-2009-14-rajesh-industries-mumbai-ito-14-2-2-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2121-mum-2010-14-ito-wd-4-3-thane-rambabu-p-agarwal-mumbai</loc>
               <lastmod>2025-04-16T12:14:31.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-278-del-2009-23-addl-cit-karnal-anand-pharma-karnal</loc>
               <lastmod>2025-04-16T13:07:34.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1060-ind-1997-14-the-dcit-asstt-spl-rg-1-m-s-premier-proteins-ltd</loc>
               <lastmod>2025-04-21T21:36:42.026Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-481-ind-1998-14-the-dcit-asstt-spl-rg-1-m-s-premier-proteins-ltd</loc>
               <lastmod>2025-04-21T21:36:42.063Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1283-ahd-2007-14-m-s-fazlani-synthetics-surat-the-income-tax-officer-ward-3-1-surat</loc>
               <lastmod>2025-04-21T17:15:35.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2289-mum-2009-14-the-ddit-it-4-1-mumbai-m-s-mckinsey-incorporated-mumbai</loc>
               <lastmod>2025-04-19T22:22:05.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3360-mum-2003-14-m-s-monika-india-mumbai-dcit-cen-cir-20-mumbai</loc>
               <lastmod>2025-04-19T22:22:05.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3087-mum-2009-14-ashco-industries-ltd-mumbai-dcit-8-1-mumbai</loc>
               <lastmod>2025-04-19T19:57:03.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2277-mum-2009-14-addl-cit-cir-15-1-mumbai-waman-hari-pethe-sons-mumbai</loc>
               <lastmod>2025-04-19T19:57:03.900Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4869-del-2009-14-ito-new-delhi-m-s-anila-mahajan-new-delhi</loc>
               <lastmod>2025-04-13T21:28:03.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3805-del-2009-14-dcit-new-delhi-m-s-andhara-expressway-ltd-new-delhi</loc>
               <lastmod>2025-04-13T21:28:02.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2669-ahd-2004-14-m-s-matangi-industries-ahmedabad-the-acit-circle-6-ahmedabad</loc>
               <lastmod>2025-04-17T16:49:42.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-949-ahd-2007-14-v-r-tetiles-ahmedabad-the-jt-cit-osd-circle-7-ahmedabad</loc>
               <lastmod>2025-04-17T16:49:42.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1044-ahd-2007-14-mavin-texturisers-pvt-ltd-surat-the-dy-cit-circle-1-surat</loc>
               <lastmod>2025-04-17T16:49:42.586Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-del-2010-14-ito-new-delhi-smt-shweta-aggarwal-new-delhi</loc>
               <lastmod>2025-04-18T11:14:50.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-642-mum-2009-24-shital-diamond-ltd-dcit-8-3</loc>
               <lastmod>2025-04-19T19:15:11.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4334-mum-2009-14-ito-14-2-2-mumbai-pattani-optical-amp-contact-lens-clinic-mumbai</loc>
               <lastmod>2025-04-19T22:36:09.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3408-mum-2008-14-the-dcit-cir-3-1-mumbai-m-s-eurotex-industries-amp-exports-ltd-mumbai</loc>
               <lastmod>2025-04-19T20:50:09.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-270-mum-2009-14-glamour-photo-lab-p-ltd-mumbai-ito-wd-6-3-1-mumbai</loc>
               <lastmod>2025-04-19T19:50:04.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6347-mum-2008-14-m-s-gems-international-mumbai-a-c-i-t-cent-cir7-mumbai</loc>
               <lastmod>2025-04-19T19:36:10.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-mum-2007-16-sri-abdul-rehman-damda-mumbai-acit-cir-13-3-mumbai</loc>
               <lastmod>2025-04-19T19:43:00.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-670-mum-2008-14-m-s-united-liner-agencies-of-india-pvt-ltd-mumbai-the-dycit-cen-cir-39-mumbai</loc>
               <lastmod>2025-04-19T19:29:08.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5956-mum-2009-14-ramesh-vallabhdas-kapadia-mumbai-ito-25-2-4-mumbai</loc>
               <lastmod>2025-04-19T21:29:10.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5494-mum-2008-14-acit-cent-cir-14-mumbai-m-s-wockhardt-life-sciences-ltd-mumbai</loc>
               <lastmod>2025-04-19T19:57:03.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1363-mum-2009-14-acit-cir-13-1-mumbai-yusuf-mehboob-khan-mumbai</loc>
               <lastmod>2025-04-19T19:57:03.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2405-mum-2009-14-dcit-10-2-mumbai-gopinath-engg-co-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T19:57:03.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2175-mum-2009-14-m-s-hym-brothers-analytical-solutions-pvt-ltd-mumbai-asst-c-i-t-circle-6-3-mumbai</loc>
               <lastmod>2025-04-19T20:01:12.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4886-del-2009-14-maharaja-agarsen-technical-education-society-new-delhi-addll-dit-e-new-delhi</loc>
               <lastmod>2025-04-18T09:14:47.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-861-mum-2009-24-kouni-travells-p-ltd-ito-wd-8-2-1</loc>
               <lastmod>2025-04-19T19:22:05.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4129-del-2009-14-dcit-new-delhi-m-s-text-hundred-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T14:56:32.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1441-mum-2008-14-m-s-rishi-r-oswal-huf-mumbai-the-addl-cit-19-3-mumbai</loc>
               <lastmod>2025-04-16T12:42:29.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-998-hyd-2009-14-pendurthy-venkata-subbaiah-chowdary-and-saradamba-memorial-trust-hyderabad-dit-hyderabad</loc>
               <lastmod>2025-04-19T01:15:08.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-624-hyd-2007-14-gunisetty-samanthakamani-vijayawada-acit-khammam</loc>
               <lastmod>2025-04-14T11:42:09.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-621-hyd-2007-14-gunisetty-pratap-vijayawada-acit-khammam</loc>
               <lastmod>2025-04-14T11:42:09.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-948-hyd-2009-14-dcit-hyderabad-m-s-amrutha-varshini-diary-farms-p-ltd-vijayawada</loc>
               <lastmod>2025-04-14T11:49:00.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-622-hyd-2007-14-gunisetty-satyadev-vijayawada-acit-khammam</loc>
               <lastmod>2025-04-14T11:42:09.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-hyd-2010-14-shri-kalluri-lakshmi-vara-prasada-rao-memorial-charitable-trust-hyderabad-dit-exemptions-hyderabad</loc>
               <lastmod>2025-04-19T03:00:54.647Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-del-2010-14-shri-sunil-kumar-jain-advocate-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T10:35:53.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-del-2010-14-splendor-constructions-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T10:35:53.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4171-del-2009-14-acit-new-delhi-ssipl-retail-p-ltd-new-delhi</loc>
               <lastmod>2025-04-18T10:35:53.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4172-del-2009-14-acit-new-delhi-m-s-smart-trust-infosolutions-p-ltd-new-delhi</loc>
               <lastmod>2025-04-18T10:35:53.966Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4152-del-2009-14-acit-panipat-m-s-shiv-shakti-exports-panipat</loc>
               <lastmod>2025-04-18T10:35:54.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-335-ahd-2007-23-m-s-shah-gems-surat-the-acit-circle-6-surat</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-153-ahd-2007-23-dr-dinesh-d-patel-ahmedabad-the-income-tax-officer-ward-9-3-ahmedabad</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-146-ahd-2007-23-bhagwati-caterers-pvt-ltd-ahmedabad-the-dy-cit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-48-chny-2009-23-flakt-india-limited-chennai-acit-chennai</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-201-chny-2009-23-road-safety-club-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-143-chny-2009-23-the-institute-for-development-education-chennai-ddit-exemption-chennai</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-61-coch-2008-23-ksfe-ltd-thrissur-acit-thrissur</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-del-2010-14-ito-new-delhi-jesuit-conference-of-india-new-delhi</loc>
               <lastmod>2024-10-09T20:00:25.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1707-del-2009-14-m-s-nlb-charitable-trust-meerut-cit-meerut</loc>
               <lastmod>2024-10-09T20:00:25.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3840-del-2008-14-prem-chand-jain-roorkee-ito-roorkee</loc>
               <lastmod>2024-10-09T20:00:25.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-820-ind-2005-14-the-ito-2-2-sh-amrat-jain</loc>
               <lastmod>2024-10-09T20:04:11.586Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-973-hyd-2009-14-the-islamic-thought-and-science-trust-hyderabad-dit-hyderabad</loc>
               <lastmod>2024-10-09T20:00:25.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3158-mum-2009-14-rajesh-c-gandhi-mumbai-ito-6-2-4-mumbai</loc>
               <lastmod>2025-04-19T18:43:10.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3600-mum-2008-14-the-jcit-osd-rg-3-3-mumbai-m-s-reliance-infocomm-ltd-navi-mumbai</loc>
               <lastmod>2025-04-19T18:43:10.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-474-mum-2009-14-sri-suresh-k-jajoo-mumbai-acit-cir-4-2-mumbai</loc>
               <lastmod>2025-04-19T18:57:14.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-705-mum-2009-24-daxata-finance-amp-investment-p-ltd-ito-wd-8-1-3</loc>
               <lastmod>2025-04-20T00:29:23.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-76-mum-2010-24-hexaware-technologies-ltd-formerly-known-as-aptech-ltd-acit-8-2</loc>
               <lastmod>2025-04-20T00:08:42.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6302-mum-2008-14-m-s-pomona-trading-co-pvt-ltd-mumbai-ito-8-2-4-mumbai</loc>
               <lastmod>2025-04-19T23:15:01.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7235-mum-2007-14-m-s-new-empire-textiles-processors-pvt-ltd-mumbai-the-acit-4-3-mumbai</loc>
               <lastmod>2025-04-19T23:43:09.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1239-kol-2009-14-m-s-zenon-india-pvt-ltd-kolkata-acit-cir-3-kol-kolkata</loc>
               <lastmod>2025-04-12T05:21:02.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2053-kol-2009-14-hightension-switchgears-p-ltd-kolkata-i-t-o-ward-5-4-kolkata-kolkata</loc>
               <lastmod>2025-04-12T05:28:04.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-994-bang-2009-14-shri-k-v-banudas-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-22T02:08:32.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4776-mum-2008-14-asha-v-mehta-mumbai-acit-c-c-33-mumbai</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-870-mum-2009-14-abg-international-p-ltd-mumbai-dcit-cen-cir-36-mumbai</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-5-bang-2009-16-shri-ashok-k-ajaraddi-ranebennur-acit-davangere</loc>
               <lastmod>2024-10-09T23:18:54.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-407-ahd-2009-24-shri-devendra-g-pasale-baroda-the-acit-cent-circle-1-baroda</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-372-ahd-2009-24-the-ito-vapi-ward-3-vapi-smt-rasilaben-natverlal-chauhan</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-ind-2010-24-shri-suresh-kumar-jain-indore-the-i-t-o-indore</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-308-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-147-ahd-2009-24-the-acit-osd-1-ahmedabad-dharam-intermediates-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-260-ahd-2009-24-shri-navinchandra-k-shah-ahmedabad-the-acit-circle-10-ahmedabad</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-258-ahd-2009-24-shri-navinchandra-k-shah-ahmedabad-the-acit-circle-10-ahmedabad</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-314-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-319-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-325-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-231-chny-2009-24-ito-chennai-shri-s-palani-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-372-chny-2009-24-m-s-gem-enterprises-chennai-ito-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-chny-2010-24-m-s-park-trust-tiruppur-ito-tiruppur</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1588-mum-2009-14-acit-rg-9-1-mumbai-eta-melco-engineering-co-p-ltd-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5479-mum-2008-14-the-dcit-10-2-mumbai-m-s-sakhi-raimondi-valve-india-ltd-navi-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1591-ahd-2005-14-the-acit-circle-3-ahmedabad-m-s-gamdiwala-dairy-ahmedabad</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-ahd-2004-14-shri-harihar-d-nima-ahmedabad-the-income-tax-officer-ward-2-1-ahmedabad</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-991-ahd-2005-14-the-acit-central-circle-2-baroda-shreeji-education-trust-baroda</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4563-ahd-2003-14-ices-software-limited-vadodara-the-dy-cit-baroda-circle-1-vadodara</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2293-ahd-2007-14-the-dcit-central-circle-1-2-ahmedabad-shri-amit-kantilal-guru-ahmedabad</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2744-ahd-2007-14-m-s-amoli-organics-pvt-ltd-vapi-the-jt-cit-vapi-circle-vapi</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1438-ahd-2007-14-gujarat-insecticides-limited-ankleshwar-the-dy-cit-bharuch-circle-bharuch</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2380-ahd-2007-14-smt-bhavnaben-n-jhaveri-surat-the-income-tax-officer-ward-2-1-surat</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-642-lkw-2009-14-dy-c-i-t-i-kanpur-late-shri-brij-mohan-sanghi-l-hr-smt-raj-kumari-sanghi-kanpur</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-647-lkw-2009-14-m-s-somani-iron-amp-steels-ltd-kanpur-the-asstt-c-i-t-vi-kanpur</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-668-mum-2008-14-m-s-khoja-student-league-mumbai-the-dit-e</loc>
               <lastmod>2025-04-20T23:36:30.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-747-mum-2003-16-acit-cen-cir-11-mumbai-m-s-simony-games-mumbai</loc>
               <lastmod>2025-04-20T23:36:26.518Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6651-mum-2008-14-dy-c-i-t-3-2-mumbai-m-s-parasramporia-industries-ltd-mumbai</loc>
               <lastmod>2025-04-20T22:08:19.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-hyd-2008-14-dcit-hyderabad-mishradhatu-nigam-ltd-hyderabad</loc>
               <lastmod>2025-04-14T19:14:05.090Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-401-hyd-2008-14-m-s-mishra-dhatu-nigam-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-04-14T19:14:05.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2050-kol-2009-14-dcit-circle-8-kolkata-kolkata-m-s-itc-limited-kolkata</loc>
               <lastmod>2025-04-14T19:21:06.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1525-kol-2009-14-sri-haranjit-singh-kolkata-acit-c-c-xxiii-kolkata</loc>
               <lastmod>2025-04-14T19:21:06.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1664-kol-2009-14-acit-circle-56-kolkata-the-west-bengal-state-cooperative-bank-ltd-kolkata</loc>
               <lastmod>2025-04-14T19:21:06.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-470-del-2009-14-dcit-new-delhi-m-s-independent-media-p-ltd-new-delhi</loc>
               <lastmod>2025-04-18T09:28:45.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-850-mum-2009-24-ito-wd-4-1-asha-h-lalvani</loc>
               <lastmod>2025-04-19T17:00:58.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3108-mum-2009-14-ito-wd-16-3-2-mumbai-minaxiben-prakashbhai-gandhi-mumbai</loc>
               <lastmod>2025-04-20T20:08:24.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1183-bang-2009-14-m-s-famous-commercial-complex-udupi-ito-udupi</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1184-bang-2009-14-m-s-famous-commercial-complex-udupi-ito-udupi</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1032-bang-2009-14-sri-suresh-shet-mangalore-acit-bangalore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-562-bang-2009-14-acit-bangalore-sri-b-p-srinivasa-raju-bangalore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-561-bang-2009-14-acit-bangalore-sri-b-p-srinivasa-raju-bangalore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-854-bang-2008-14-shri-radheshyam-rander-bangalore-acit-bangalore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1591-chny-2009-14-dcit-chennai-shri-r-benjamin-cherian-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-chny-2009-14-mova-consultants-private-limited-chennai-acit-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1918-chny-2009-14-sree-saraswathi-vikas-educational-trust-namakkal-cit-salem</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-653-coch-2008-14-m-r-somarajan-kottayam-ito-kottayam</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-chny-2009-14-ito-chennai-m-s-om-builders-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1644-chny-2009-14-ito-trichy-m-s-sri-swetha-constructions-trichy</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1782-chny-2008-14-m-s-maxican-export-karur-dcit-trichy</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1689-chny-2009-14-m-s-atlantic-fabrics-karur-dcit-trichy</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1820-chny-2009-14-m-s-the-karur-vysya-bank-ltd-karur-dcit-trichy</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-848-chny-2008-14-dcit-chennai-m-s-royal-sundaram-alliance-insurance-company-ltd-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1196-chny-2009-14-acit-coimbatore-m-s-bannari-amman-sugars-ltd-coimbatore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1645-chny-2009-14-m-s-sri-elumalayan-educational-trust-puduchatiram-cit-salem</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1667-chny-2009-14-sri-a-l-jawaharlal-represented-by-sri-a-abdul-kalam-azad-perambalur-ito-trichy</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-638-chny-2009-14-m-s-amman-granites-dharmapuri-acit-salem</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1683-chny-2007-14-acit-chennai-shri-t-r-pachamuthu-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-779-ahd-2007-14-shri-maganbhai-mohanbhai-patel-navsari-the-acit-navsari-circle-navsari</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1388-ahd-2007-14-shri-dilip-jani-ahmedabad-the-dy-cit-cent-circle-2-2-ahmedabad</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1387-ahd-2007-14-shri-dilip-jani-ahmedabad-the-dy-cit-cent-circle-2-2-ahmedabad</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1174-ahd-2006-14-saheli-synthetics-pvt-ltd-surat-the-income-tax-officer-ward-4-2-surat</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2832-ahd-2003-14-the-ito-ward-2-4-shri-kirit-c-bhimani-l-h-of-late-c-p-bhimani</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1742-ahd-2007-14-the-acit-vapi-circle-vapi-m-s-metal-link-alloys-ltd-nani-daman</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-401-ahd-2007-14-the-acit-vapi-circle-vapi-m-s-metal-link-alloys-ltd-nani-daman</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-ahd-2007-14-the-acit-circle-6-baroda-skanska-cementation-international-ltd-baroda</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6477-mum-2008-14-d-c-i-t-circle-16-2-mumbai-late-shri-mukesh-m-bihani-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-732-mum-2009-14-amit-d-sheth-mumbai-dcit-cir-1-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6724-mum-2008-14-dy-cit-8-2-mumbai-m-s-nelco-ltd-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6370-mum-2008-14-asstt-c-i-t-8-1-mumbai-m-s-datamatics-ltd-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7046-mum-2008-14-acit-12-1-mumbai-d-s-prabhudas-amp-co-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-809-mum-2009-14-ito-e-ii-1-mumbai-lilavati-kirtilal-mehta-medical-trust-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-mum-2007-14-acit-25-1-mumbai-sri-agnelo-almeida-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2052-mum-2007-14-ddit-it-1-2-mumbai-m-s-columbia-tristar-films-of-india-ltd-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2412-mum-2008-14-the-dcit-cir-3-1-mumbai-m-s-dcw-ltd-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4473-mum-2009-14-prakash-steelage-ltd-mumbai-acit-5-2-mumbai</loc>
               <lastmod>2025-04-19T18:15:28.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2070-mum-2008-14-bharat-sekhsaria-mumbai-dcit-cen-cir-6-mumbai</loc>
               <lastmod>2025-04-20T23:50:30.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2047-mum-2009-14-ito-wd-18-2-2-mumbai-therapeutic-pharmaceuticals-mumbai</loc>
               <lastmod>2025-04-20T23:57:18.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4365-mum-2009-14-dcit-24-3-mumbai-cello-stationery-products-mumbai</loc>
               <lastmod>2025-04-20T21:57:23.740Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4506-mum-2009-14-dcit-2-2-osd-mumbai-one-up-financial-consultants-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T21:57:23.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-229-kol-2010-14-dcit-circle-haldia-purba-medinipur-tamluk-town-cooperative-credit-society-ltd-purba-medinipur</loc>
               <lastmod>2025-04-16T18:21:38.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2049-kol-2009-14-dcit-circle-8-kolkata-kolkata-m-s-pfh-mall-amp-retail-management-limited-kolkata</loc>
               <lastmod>2025-04-16T18:21:39.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-775-kol-2009-14-ito-ward-5-3-kolkata-m-s-eastern-polycraft-industries-p-ltd-kolkata</loc>
               <lastmod>2025-04-16T18:28:36.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-310-del-2010-14-sahyog-sarvodaya-mandal-new-delhi-cit-muzaffarnagar</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3387-del-2009-14-m-s-s-s-l-energy-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-270-del-2010-14-m-s-talbros-engineering-ltd-faridabad-acit-faridabad</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2115-del-2007-14-ito-ward-18-3-whale-graphic-i-ltd</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3472-del-2005-14-halcyon-pharmaceuticals-ltd-ito-ward-no-1</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3777-del-2009-14-m-s-jaypee-greens-ltd-noida-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-del-2010-14-dcit-new-delhi-m-s-ion-bio-medicare-p-ltd-gurgaon</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2788-del-2006-14-at-amp-t-communication-services-india-p-ltd-dcit-circle-2-1</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-del-2010-14-sh-shri-bhagwan-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1466-del-2009-14-m-s-jindal-drilling-industries-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2789-del-2008-14-ito-ward-2-3-new-delhi-dr-shashank-tyagi-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-del-2010-14-dcit-new-delhi-m-s-united-hotels-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-99-bang-2009-24-sri-abdul-gaffar-mysore-ito-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-38-bang-2009-16-m-s-a-v-viswanath-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1109-bang-2009-14-satish-kumar-bangalore-acit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1105-bang-2009-14-satish-kumar-bangalore-acit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1035-bang-2009-14-m-s-mittal-steel-ltd-bangalore-acit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1183-bang-2008-14-dcit-bangalore-m-s-chaitanya-properties-p-ltd-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-646-bang-2009-14-sri-paul-noel-rodriques-mangalore-acit-mangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1409-bang-2008-14-dcit-bangalore-shri-subrato-roy-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-964-bang-2009-14-dcit-bangalore-dr-b-vijayapal-reddy-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-bang-2009-14-m-s-haryana-plywoods-hubli-ito-hubli</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-692-bang-2009-14-dcit-bangalore-sri-harish-premdoss-huf-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3472-mum-2009-14-dcit-22-1-mumbai-associated-constuction-co-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-ahd-2007-14-the-acit-circle-5-ahmedabad-riddhi-siddhi-gluco-biols-ltd-ahmedabad</loc>
               <lastmod>2025-07-10T07:45:16.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-hyd-2007-14-m-s-oasis-educational-society-warangal-adit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-hyd-2006-14-m-s-oasis-educational-society-warangal-adit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-261-hyd-2006-14-m-s-oasis-educational-society-warangal-adit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-hyd-2006-14-smt-suraiya-a-meghjani-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-hyd-2006-14-smt-suraiya-a-meghjani-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1155-hyd-2003-14-dcit-hyderabad-esbee-holdings-pvt-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-86-hyd-2004-16-o-nagabhushanamma-hyderabad-acit-tirupathi</loc>
               <lastmod>2025-07-10T07:45:16.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-16-viz-2008-16-the-dcit-circle-1-rajahmundry-m-s-tadepallegudem-cold-storage-pvt-ltd-tadepallegudem</loc>
               <lastmod>2025-07-22T10:42:20.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-32-ahd-2008-23-choksi-yarn-surat-acit-circle-5-surat</loc>
               <lastmod>2025-07-29T13:51:18.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-728-ahd-2004-14-the-acit-bharuch-circle-bharuch-shri-sanjay-j-bhamwala-bharuch</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-591-ahd-2007-14-the-dycit-ahmedabad-circle-1-ahmedabad-arvind-fashion-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1573-ahd-2006-14-newton-equipement-pvt-ltd-baroda-the-income-tax-officer-ward-4-1-baroda</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-651-ahd-2007-14-the-dcit-osd-range-1-ahmedabad-atul-limited-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-ahd-2009-14-the-acit-mehsana-circle-mehsana-m-s-jyot-overseas-pvt-ltd-mehsana</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-445-ahd-2007-14-the-ito-ahmedabad-ward-3-1-ahmedabad-m-s-b-r-metal-industries-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1741-ahd-2006-14-the-ito-ward-6-4-surat-shri-trilok-sudhirbhai-pandya-surat</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1386-ahd-2007-14-shri-dilip-jani-ahmedabad-the-dy-cit-cent-circle-2-2-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-453-ahd-2006-14-m-s-micro-inks-limited-vapi-the-cit-valsad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1905-ahd-2007-14-the-ito-ward-8-2-ahmedabad-soham-cold-storage-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-ahd-2009-14-modern-education-trust-vapi-the-cit-valsad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-53-ahd-2006-16-shri-ashokbhai-k-sukhrani-surat-the-acit-circle-3-1-surat</loc>
               <lastmod>2025-07-29T13:51:18.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-132-ahd-2007-16-m-rameshkumar-and-co-ahmedabad-the-acit-cent-circle-1-4-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-123-ahd-2009-24-sonal-s-gandhi-baroda-the-acit-circle-1-1-baroda</loc>
               <lastmod>2025-07-29T13:51:18.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-198-ahd-2009-24-state-bank-of-saurashtra-bhavnagar-the-addl-cit-bhavnagar-range-1-bhavnagar</loc>
               <lastmod>2025-07-29T13:51:18.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-viz-2009-14-sathguru-sri-narayana-teertha-trust-guntur-cit-guntur</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-629-viz-2002-14-the-dcit-central-circle-vijayawada-m-s-kcp-ltd-chennai</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-379-viz-2008-14-the-acit-circle-3-1-visakhapatnam-sri-j-venkateswara-rao-cheepurupalli</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-viz-2008-14-the-ito-ward-2-2-guntur-m-s-southern-institute-of-medical-sciences-guntur</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-253-viz-2009-14-the-acit-circle-3-1-visakhapatnam-m-s-gayatri-construction-company-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-496-viz-2009-14-m-s-radhakrishna-transport-tadepallegudem-the-commissioner-of-income-tax-rajahmundry</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-viz-2009-14-acit-rajahmundry-kadiyala-krishna-mohan-rajahmundry</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-viz-2007-14-the-acit-tds-range-2-visakhapatnam-m-s-vaibhav-empire-p-ltd-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-viz-2003-14-the-dcit-circle-1-1-guntur-sri-e-bapanaiah-kolluru</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-338-viz-2006-14-the-acit-circle-1-1-vijayawada-m-s-kcp-ltd-chennai</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-viz-2006-14-the-acit-circle-2-1-guntur-m-s-bommidalenterprises-pvt-ltd-guntur</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-523-viz-2008-14-the-dcit-circle-1-rajahmundry-m-s-tadepallegudem-cold-storage-pvt-ltd-tadepallegudem</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-viz-2005-14-m-s-hindustan-shipyard-ltd-visakhapatnam-the-dcit-circle-3-1-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2353-del-2008-14-voith-siemens-hydro-kraftwerkstechnik-new-delhi-adit-circle-2-2-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-del-2010-14-shri-ram-sewa-trust-new-delhi-dit-e-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1489-del-2008-14-asia-satellite-telecommunications-co-ltd-dcit-non-resident-circle</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1485-del-2008-14-asia-satellite-telecommunications-co-ltd-dcit-non-resident-circle</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4037-del-2009-14-dcit-new-delhi-m-s-samtel-india-ltd-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-304-del-2005-16-dcit-circle-19-kulwant-singh</loc>
               <lastmod>2025-09-17T13:00:40.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-270-del-2005-16-dcit-cc-19-r-t-moter-pvt-ltd</loc>
               <lastmod>2025-09-17T13:00:40.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4224-del-2009-14-dcit-new-delhi-sh-kamal-suri-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-amritha-kumar-and-shailaja-kunjamma-union-of-india-and-indian-bank-circle-office-and-chief-manager-and-authorised-officer-indian-bank-and-branch-manager-indian-bank-willingdon-island-branch-and-mathew-varghese-and-tax-recovery-officer-income-tax-department-kottayam-1555-2009</loc>
               <lastmod>2025-09-18T06:56:30.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-p-saxon-fl-3-licensee-hotel-victory-inn-kunnamkulam-the-commissioner-of-excise-commissionerate-of-excise-thiruvananthapuram-and-the-deputy-commissioner-of-excise-divisional-office-trichur-and-the-circle-inspector-of-excise-wadakkanchery-trichur-district-and-sri-k-k-viswanathan-kallayil-house-cheruvathani-kara-anjoor-village-kunnamkulam-trichur-district-32988-09-9676-10</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-patiala-the-patiala-co-op-sugar-mills-ltd-rakhra-patiala-pb-15</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-snyamsum-agrawa-huf-m-s-radha-kishan-sons-pvt-ltd-350512099</loc>
               <lastmod>2025-09-18T07:02:21.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ramakant-singh-and-sri-ramakant-singh-commissioner-of-income-tax-central-patna-and-assistant-commissioner-of-income-tax-central-circle-1-patna-and-union-of-india-through-the-secretary-department-of-revenue-ministry-of-finance-government-of-india-3538</loc>
               <lastmod>2025-09-18T07:00:30.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-shailbala-poddar-wife-of-shri-l-n-poddar-the-commissioner-of-income-tax-patna-and-the-asst-commissioner-of-income-tax-investigation-circle-2-3-patna-17649</loc>
               <lastmod>2025-09-18T07:00:30.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/b-s-aggarwal-and-others-union-of-india-and-others-18662</loc>
               <lastmod>2025-09-18T07:00:30.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sarang-hitech-cold-storage-private-limited-rep-by-its-managing-director-sri-p-r-somani-the-additional-commissioner-of-income-tax-nizamabad-range-nizamabad-and-another-4007</loc>
               <lastmod>2025-12-25T09:10:20.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-del-2010-14-ito-new-delhi-sh-n-motilal-nalluri-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1203-del-2007-14-acit-cir-31-1-om-prakash-arora</loc>
               <lastmod>2026-01-09T08:57:34.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3227-del-2008-14-prafful-exports-new-delhi-acit-circle-29-1-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2678-del-2008-14-acit-cicle-37-1-new-delhi-sarat-chandra-nanda-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3965-del-2009-14-sanjeev-aggarwal-new-delhi-acit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2196-del-2009-14-sh-sumat-jindal-gurgaon-ito-gurgaon</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-del-2010-14-addl-cit-noida-m-s-noida-golf-course-society-regd-noida</loc>
               <lastmod>2026-01-09T08:57:34.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1711-del-2008-14-dcit-cir-15-1-rattan-vanaspati-ltd</loc>
               <lastmod>2026-01-09T08:57:34.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4588-del-2009-14-ito-new-delhi-m-s-rishi-kumar-naveen-kumar-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-del-2010-16-naveen-gupta-delhi-acit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-147-ahd-2007-23-m-s-sammay-association-ahmedabad-the-dy-cit-osd-circle-9-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1485-del-2009-14-dcit-karnal-m-s-piccadily-agro-inds-ltd-karnal</loc>
               <lastmod>2026-01-09T08:57:34.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-865-ahd-2000-14-the-ito-ward-8-5-ahmedabad-m-s-uttar-gujarat-sahakari-ruvechan-sangh-ltd-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1364-ahd-2007-14-the-dcit-panchmahal-circle-dist-panchmahal-m-s-r-k-construction-co-godhra</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2492-ahd-2007-14-the-ito-ward-4-3-ahmedabad-harley-street-pharmaceuticals-ltd-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1801-ahd-2006-14-pravinaben-s-gandhi-the-income-tax-officer-ward-2-anand</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-778-ahd-2007-14-shri-madhubhai-popatbhai-patel-navsari-the-acit-navsari-circle-navsari</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2379-ahd-2007-14-shri-nikhil-v-jhaveri-huf-surat-the-income-tax-officer-ward-2-1-surat</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2769-ahd-2007-14-dhruv-dyestuff-pvt-ltd-ankleshwar-the-acit-bharuch-circle-bharuch</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2725-ahd-2007-14-the-acit-central-circle-3-surat-m-s-gem-art-surat</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1176-ahd-2007-14-the-acit-circle-6-surat-m-s-nanavati-motors-surat</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-354-ahd-2007-14-m-s-ario-brothers-baroda-the-acit-circle-2-baroda</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3764-ahd-2004-14-dr-dilip-v-mavlankar-ahmedabad-the-acit-circle-13-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1318-ahd-2007-14-shri-sumanbhai-zaverbhai-patel-dist-navsari-the-acit-circle-1-navsari</loc>
               <lastmod>2026-01-13T08:54:38.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-coch-2009-14-bethany-convent-provincial-house-trivandrum-deputy-director-of-income-tax-exemption-trivandrum</loc>
               <lastmod>2025-04-17T23:42:46.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-904-coch-2008-14-ito-palakkad-simon-thanikkal-palakkad</loc>
               <lastmod>2025-04-17T23:35:48.332Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-39-del-2009-16-acit-meerut-shri-ajay-kumar-gupta-meerut</loc>
               <lastmod>2025-04-16T13:07:34.864Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-173-coch-2005-16-acit-ernakulam-shri-george-joseph-cochin</loc>
               <lastmod>2025-04-17T23:35:45.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2689-mum-2009-14-acit-8-1-mumbai-dhane-singh-estate-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T15:14:07.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-316-ahd-2009-24-asia-charitable-trust-ahmedabad-the-acit-cent-circle-1-3-ahmedabad</loc>
               <lastmod>2025-04-15T12:07:28.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-305-ahd-2009-24-m-s-choksi-surendrakumar-rasiklal-nadiad-the-income-tax-officer-ward-2-nadiad</loc>
               <lastmod>2025-04-15T12:07:28.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4811-del-2009-14-amar-kantak-coal-carriers-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-13T21:28:03.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2745-del-2009-14-market-committee-karnal-acit-karnal</loc>
               <lastmod>2025-04-13T21:28:00.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-53-bang-2008-16-dcit-bangalore-shri-k-palaniswamy-bangalore</loc>
               <lastmod>2025-04-14T21:42:00.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-41-bang-2008-16-acit-bangalore-smt-rabia-begum-bangalore</loc>
               <lastmod>2025-04-14T21:35:08.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1257-ahd-2007-14-shri-vijay-bipinchandra-shah-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
               <lastmod>2025-04-16T18:28:34.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1291-ahd-2007-14-m-s-prakash-construction-co-anand-the-income-tax-officer-ward-4-anand</loc>
               <lastmod>2025-04-16T18:28:34.967Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2717-ahd-2009-14-shri-dinesh-b-thakkar-ahmedabad-the-dy-cit-cent-circle-2-2-ahmedabad</loc>
               <lastmod>2025-04-21T17:29:28.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2913-ahd-2004-14-dholu-construction-and-projects-ltd-ahmedabad-the-income-tax-officer-ward-1-4-ahmedabad</loc>
               <lastmod>2025-04-21T17:29:29.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1810-ahd-2004-14-the-acit-circle-4-lincoin-pharmaceuticals-ltd</loc>
               <lastmod>2025-04-21T17:22:25.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-475-ahd-2006-14-gujarat-co-op-milk-mktg-federation-ltd-anand-the-acit-anand-circle-anand</loc>
               <lastmod>2025-04-21T17:29:30.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1300-ahd-2007-14-shri-nilesh-bansilal-shah-ahmedabad-the-income-tax-officer-ward-5-2-ahmedabad</loc>
               <lastmod>2025-04-21T17:22:22.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-196-mum-2009-23-gautam-steel-mumbai-ito-22-2-3-mumbai</loc>
               <lastmod>2025-04-19T23:56:56.908Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5858-mum-2008-14-jayesh-v-shah-mumbai-ito-25-1-1-mumbai</loc>
               <lastmod>2025-04-20T01:22:15.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-488-ind-2007-14-the-acit-1-1-m-s-sanwaria-agro-oils-ltd</loc>
               <lastmod>2025-04-22T01:29:46.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4264-mum-2009-14-rita-a-parakh-mumbai-addl-cit-rg-16-3-mumbai</loc>
               <lastmod>2025-04-19T18:50:10.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4094-mum-2009-14-rajeshr-meghani-mumbai-acit-cen-cir-45-mumbai</loc>
               <lastmod>2025-04-19T18:50:10.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4774-mum-2008-14-dhansukh-b-gohil-mumbai-ito-14-2-1-mumbai</loc>
               <lastmod>2025-04-19T18:50:10.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7358-mum-2008-14-rainbow-plastics-india-ltd-mumbai-ito-8-3-3-mumbai</loc>
               <lastmod>2025-04-19T18:50:10.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4114-mum-2009-14-rangeela-exports-mumbai-addl-cit-rg-13-1-mumbai</loc>
               <lastmod>2025-04-19T18:50:10.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4118-mum-2009-14-ito-9-2-1-mumbai-ramanlal-r-jain-mumbai</loc>
               <lastmod>2025-04-19T18:50:10.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-323-ind-2008-14-smt-asha-devi-lath-the-i-t-o</loc>
               <lastmod>2025-04-20T20:50:33.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-989-mum-2009-14-janki-prasad-m-shah-mumbai-acit-cen-cir-35-mumbai</loc>
               <lastmod>2025-04-19T21:01:00.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1729-mum-2009-14-nikunl-b-dave-mumbai-acit-rg-25-3-mumbai</loc>
               <lastmod>2025-04-19T22:22:05.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2622-mum-2009-14-bhukhanvla-holdings-pvt-ltd-mumbai-dcit-8-1-thane</loc>
               <lastmod>2025-04-19T22:22:05.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2681-mum-2009-14-modepro-india-pvt-ltd-mumbai-dcit-10-2-mumbai</loc>
               <lastmod>2025-04-19T22:22:05.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5606-mum-2006-14-m-s-motwani-gifts-p-ltd-mumbai-the-ito-10-1-2-mumbai</loc>
               <lastmod>2025-04-19T22:22:05.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5936-mum-2008-14-baljit-kaur-chandok-mumbai-i-t-o-wd-no-25-1-4</loc>
               <lastmod>2025-04-19T22:22:05.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6201-mum-2007-14-m-s-metal-recycling-industry-mumbai-the-ito-14-1-1-mumbai</loc>
               <lastmod>2025-04-19T22:22:05.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1000-ahd-2004-14-m-s-metrochem-industries-limited-the-acit-circle4</loc>
               <lastmod>2025-04-15T12:21:19.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1693-ahd-2004-14-m-s-metrochem-industries-limited-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2025-04-15T12:21:19.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-653-hyd-2008-14-mekapati-rajmohan-reddy-charitable-trust-hyderabad-ddit-hyderabad</loc>
               <lastmod>2022-04-07T06:21:14.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1332-bang-2008-14-shri-h-p-sathayanarayana-gupta-mysore-dcit-mysore</loc>
               <lastmod>2025-04-17T09:21:35.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1331-bang-2008-14-shri-sathayanarayana-gupta-mysore-dcit-mysore</loc>
               <lastmod>2025-04-17T09:21:35.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1082-del-2007-14-acit-circle-33-1-motiwal-amp-sons</loc>
               <lastmod>2025-04-18T03:28:45.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3963-del-2009-14-aerens-developers-amp-building-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T04:56:52.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1048-ahd-2007-14-m-s-chitrakut-corporation-anand-the-income-tax-officer-ward-1-anand</loc>
               <lastmod>2025-04-21T17:15:33.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1069-ahd-2007-14-m-s-geeta-industries-visnagar-the-income-tax-officer-ward-3-mehsana</loc>
               <lastmod>2025-04-17T02:00:30.968Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-ahd-2007-14-the-ito-ward-3-2-surat-shri-babubhai-kanjibhai-patel-huf-surat</loc>
               <lastmod>2025-04-17T01:42:33.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3700-ahd-2007-14-shri-saurashtra-lohana-mahajan-anand-the-cit-ii-baroda</loc>
               <lastmod>2025-04-17T01:42:33.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2840-ahd-2007-14-the-ito-ward-3-gandhinagar-the-gujarat-urban-development-co-ltd-gandhinagar</loc>
               <lastmod>2025-04-17T01:42:34.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3451-ahd-2007-14-the-acit-osd-1-ar-4-ahmedabad-m-s-frontline-corporation-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T01:42:35.084Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1697-ahd-2005-14-the-acit-mehsana-circle-mehsana-maruti-panchal-cylinders-pvt-ltd-mehsana</loc>
               <lastmod>2025-04-17T01:42:35.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3703-ahd-2007-14-shri-kartik-amratlal-makwana-surat-the-income-tax-officer-ward-3-2-surat</loc>
               <lastmod>2025-04-17T01:42:35.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1134-ahd-2007-14-the-acit-circle-9-surat-m-s-i-p-patel-amp-co-surat</loc>
               <lastmod>2025-04-15T20:21:23.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3275-ahd-2008-14-ameen-silk-mills-ltd-surat-the-acit-circle-1-surat</loc>
               <lastmod>2025-04-15T22:07:24.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-44-bang-2008-16-smt-p-ammani-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-22T02:08:31.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-372-del-2009-23-m-s-ajanta-offset-amp-packaging-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-14T08:49:00.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-853-ind-2004-14-the-dcit-cir-1-1-m-s-kowa-spinning-mills-ltd</loc>
               <lastmod>2025-04-21T21:08:47.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-788-ind-2006-14-n-s-fludomat-ltd-the-acit-3-1</loc>
               <lastmod>2025-04-21T22:01:37.633Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-437-ind-2006-14-the-ito-2-1-m-s-chamuna-construction-l</loc>
               <lastmod>2025-04-21T22:15:39.386Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-471-ind-2007-14-the-ito-3-2-shri-dharmandra-singh-raghuwanshi</loc>
               <lastmod>2025-04-21T22:15:39.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1047-ind-1997-14-m-s-premier-proteins-ltd-the-dcit-asstt-spl-rg</loc>
               <lastmod>2025-04-21T21:36:41.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-972-ind-2003-14-the-acit-1-2-m-s-primear-protins</loc>
               <lastmod>2025-04-21T21:36:41.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-45-ind-2009-24-m-s-prem-textiles-indore-the-jcit-ratlam</loc>
               <lastmod>2025-04-21T21:22:54.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4372-del-2009-14-m-s-vedaris-technology-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T11:21:51.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1436-del-2006-14-acit-circle-16-1-hindustan-times-ltd</loc>
               <lastmod>2025-04-18T16:35:53.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-75-ind-2005-23-shri-ramesh-chand-shah-the-acit-3-1</loc>
               <lastmod>2025-04-16T05:00:26.055Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-ind-2008-14-m-s-keti-construction-i-ltd-the-acit-5-1</loc>
               <lastmod>2025-04-16T05:00:26.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2777-ahd-2007-14-the-dcit-baroda-circle-4-baroda-transpek-silox-industries-ltd-baroda</loc>
               <lastmod>2025-04-17T01:07:32.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-470-del-2009-24-jai-prakash-singhal-new-delhi-dcit-cc-22-new-delhi</loc>
               <lastmod>2025-04-20T15:36:13.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-ahd-2002-14-the-dycit-circle-9-ahmedabad-shri-ganesh-chhababhai-vallabhbhai-patel-family-trust-ahmedabad</loc>
               <lastmod>2025-04-20T16:57:19.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4849-mum-2007-14-the-acit-18-1-mumbai-m-s-joitabhai-trust-mumbai</loc>
               <lastmod>2025-04-14T12:21:05.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1064-ahd-2004-14-the-dy-cit-baroda-circle-1-baroda-avni-petrochem-pvt-ltd-baroda</loc>
               <lastmod>2025-04-15T20:21:25.932Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-353-ind-2009-14-the-acit-bhopal-m-s-vatsalya-senior-secondary-school-vidisha</loc>
               <lastmod>2025-04-15T21:42:24.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-ind-2005-14-late-smt-laxmibai-karanpuria-the-acit-cir-1-3</loc>
               <lastmod>2025-04-15T21:49:21.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-846-ind-2005-14-the-dcit-1-1-indore-m-s-nishit-construction-co-pvt-ltd-indore</loc>
               <lastmod>2025-04-15T21:21:24.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-ind-2008-14-shri-sudhir-kumar-agrawal-the-ito-5-2</loc>
               <lastmod>2025-04-15T21:14:27.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-ind-2008-14-shri-deepchand-ladharam-kotwani-the-acit</loc>
               <lastmod>2025-04-15T21:14:27.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4667-mum-2005-14-m-s-foseco-india-ltd-mumbai-acit-rg-2-1-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4716-mum-2008-14-ramesh-kumar-gopaldas-mumbai-acit-cir-13-3-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4805-mum-2007-14-the-ito-9-1-4-mumbai-m-s-daga-petrochemicals-ltd-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-528-mum-2009-14-dipti-k-mehta-mumbai-acit-25-3-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1357-mum-2009-14-ito-3-3-3-mumbai-ramgopal-polytex-ltd-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-mum-2009-14-acit-1-3-mumbai-quest-international-india-ltd-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.932Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-39-mum-2009-16-ramakant-jha-mumbai-dcit-22-3-mumbai</loc>
               <lastmod>2025-04-16T12:14:29.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-38-mum-2009-16-renuka-jha-mumbai-dcit-22-3-mumbai</loc>
               <lastmod>2025-04-16T12:14:29.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-del-2010-14-rawal-pindi-jewellers-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T15:28:29.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-rjt-2009-14-the-ito-ward-1-2-junagadh-m-s-j-b-construction-junagadh</loc>
               <lastmod>2025-04-20T10:22:15.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-rjt-2009-14-the-acit-gandhidham-circle-gandhidham-m-s-raghuvirsingh-movers-pvt-ltd-gandhidham</loc>
               <lastmod>2025-04-20T10:22:15.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-613-rjt-2008-14-m-s-nimesh-jewellers-jamnagar-the-income-tax-officer-ward-2-2-jamnagar</loc>
               <lastmod>2025-04-20T10:22:15.701Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-rjt-2007-14-the-ito-ward-5-2-rajkot-m-s-kishan-transport-rajkot</loc>
               <lastmod>2025-04-20T10:22:15.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-527-del-2009-14-ito-new-delhi-smt-anu-advani-new-delhi</loc>
               <lastmod>2025-04-20T15:29:20.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7289-mum-2008-14-vandana-properties-mumbai-the-dcit-rg-ward-25-2-mumbai</loc>
               <lastmod>2025-04-14T10:49:02.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7296-mum-2007-14-the-dcit-8-2-mumbai-m-s-hindustan-dorr-oliver-ltd-mumbai</loc>
               <lastmod>2025-04-20T23:36:30.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-710-mum-2008-14-m-s-apte-amalgamations-ltd-mumbai-the-dcit-cir-10-2-mumbai</loc>
               <lastmod>2025-04-19T20:01:14.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-mum-2009-14-acit-cen-cir-20-mumbai-suman-premkumar-khurana-mumbai</loc>
               <lastmod>2025-04-20T22:50:23.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-mum-2007-14-m-s-somaiya-vidyaviyar-mumbai-addl-dit-exemp-1-2-mumbai</loc>
               <lastmod>2025-04-19T18:57:14.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3619-mum-2009-14-velvet-holdings-p-ltd-mumbai-dcit-c-en-cir-31-mumbai</loc>
               <lastmod>2025-04-19T19:29:05.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1335-mum-2009-14-ito-16-1-4-mumbai-vipul-bhatt-mumbai</loc>
               <lastmod>2025-04-20T23:15:23.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-241-del-2008-14-praveen-industries-p-ltd-ito-ward-14-1</loc>
               <lastmod>2025-04-18T16:56:52.901Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3119-mum-2009-14-ito-19-3-2-mumbai-kalpak-builders-mumbai</loc>
               <lastmod>2025-04-19T17:49:57.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2176-mum-2009-14-new-gulistan-cooperative-hsg-soc-ltd-mumbai-income-tax-officer-16-1-2-mumbai</loc>
               <lastmod>2025-04-19T22:29:04.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1355-mum-2009-14-dcit-cir-3-3-mumbai-yangste-trading-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T19:57:03.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1726-kol-2009-14-dcit-central-cir-xxvii-kolkata-m-s-malhotra-global-eximp-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-15T14:00:21.156Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1604-kol-2008-14-m-s-joy-bhawani-rice-mill-paschim-medinipur-ito-ward-1-2-midnapore-midnapore</loc>
               <lastmod>2025-04-15T13:56:37.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2272-mum-2009-14-siemens-information-systems-ltd-mumbai-cit-7-mumbai</loc>
               <lastmod>2025-04-19T20:28:58.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2528-mum-2009-14-inder-satpal-arora-mumbai-dcit-8-3-mumbai</loc>
               <lastmod>2025-04-19T20:28:58.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2567-mum-2009-14-ito-3-1-3-mumbai-easteem-textilestrading-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T20:28:58.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4034-del-2009-14-ito-new-delhi-m-s-milestone-overseas-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-20T15:36:14.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4517-del-2009-14-sh-manoj-kumar-jain-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-20T15:36:14.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-ahd-2007-14-the-acit-circle-6-baroda-skanska-cementation-international-ltd-baroda</loc>
               <lastmod>2025-04-20T16:57:19.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-del-2008-14-ddit-e-ivestigation-circle-11-national-association-of-software-amp-service-coy</loc>
               <lastmod>2025-04-16T07:49:26.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4564-del-2007-14-national-association-of-software-and-service-companies-nascom-ddit-inv-circle-ii</loc>
               <lastmod>2025-04-16T07:49:27.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1034-bang-2009-14-sri-suresh-shet-mangalore-acit-bangalore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-567-bang-2009-14-s-venkataramu-hassan-addl-cit-hassan</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1892-ahd-2007-14-aditi-exports-pvt-ltd-ahmedabad-the-dy-cit-osd-range-1-ahmedabad</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3097-ahd-2007-14-ther-acit-vapi-circle-vapi-m-s-amoli-organics-pvt-ltd-vapi</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1442-ahd-2007-14-the-acit-navsari-circle-1-navsari-south-gujarat-local-area-bank-ltd-navsari</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2452-ahd-2007-14-the-ito-ward-2-1-surat-shri-rajesh-v-jhaveri-surat</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2383-ahd-2007-14-shri-rajesh-v-jhaveri-huf-surat-the-income-tax-officer-ward-2-1-surat</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2324-ahd-2007-14-the-acit-central-circle-2-baroda-m-s-rajesh-tobacco-co-bhavnagar</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2325-ahd-2007-14-the-acit-central-circle-2-baroda-m-s-saurashtra-tobacco-co-bhavnagar</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5944-mum-2008-14-m-s-bec-impex-international-pvt-ltd-mumbai-dy-c-i-t-range-8-2-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6226-mum-2008-14-rajhans-metals-pvt-ltd-mumbai-the-asst-c-i-t-circle-9-3-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2257-mum-2009-14-ito-1-3-1-mumbai-ross-murarka-india-p-ltd-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2372-mum-2009-14-ddit-it-1-1-mumbai-aktieselskabet-dampskibasselskabet-sevendborg-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-mum-2007-14-dcit-20-1-mumbai-smt-kusum-r-ghuwalewala-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2234-mum-2008-14-the-dcit-cir-19-2-mumbai-m-s-ramesh-c-shah-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3993-mum-2006-14-acit-cir-19-2-mumbai-m-s-orgo-pharm-chemicals-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2580-mum-2008-14-m-s-dcw-ltd-mumbai-addl-cit-rg-3-1-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4530-mum-2008-14-acit-10-2-mumbai-m-s-meridian-enterprises-computing-solutions-p-ltd-mumbai</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-667-mum-2009-14-ardeshir-b-cursetjee-amp-sons-ltd-mumbai-dcit-cen-cir-24-amp-26-mumbai</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-lkw-2010-14-m-s-red-rose-school-lucknow-the-ito-lucknow</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-lkw-2010-14-the-dy-cit-kanpur-m-s-akhil-bhartiya-premdevi-shikshan-pradshikshan-sansthan-kanpur</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-lkw-2010-14-the-ito-kanpur-shri-ram-sewak-gupta-kanpur</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1872-kol-2009-14-satyanarayan-sushil-kumar-murarka-charitable-trust-kolkata-dit-e-kolkata-kolkata</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-301-ind-2008-14-the-acit-1-1-m-s-bhopal-udyog-ltd</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-ind-2009-14-shri-nandlal-sachdeva-burhanpur-the-ito-burhanpur</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4335-del-2009-14-acit-new-delhi-m-s-ircon-international-ltd-new-delhi</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-490-coch-2009-14-m-m-publications-ltd-kottayam-acit-kottayam</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1593-chny-2009-14-dcit-chennai-shri-r-benjamin-cherian-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1590-chny-2009-14-dcit-chennai-shri-r-benjamin-cherian-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-chny-2009-14-acit-chennai-shri-sajan-k-hegde-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-chny-2009-14-acit-chennai-shri-sajan-k-hegde-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-chny-2009-14-acit-chennai-shri-sajan-k-hegde-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1415-chny-2007-14-aircel-cellular-limited-chennai-acit-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-chny-2009-14-acit-chennai-m-s-raslee-granite-p-ltd-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-chny-2010-14-shri-rajesh-dhupad-huf-chennai-ito-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-652-chny-2009-14-m-s-amman-granites-dharmapuri-acit-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-738-chny-2007-14-m-s-lakshmi-machine-works-ltd-coimbatore-acit-coimbatore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1511-chny-2007-14-shri-t-r-pachamuthu-chennai-acit-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1712-chny-2009-14-acit-madurai-shri-s-manivannan-vellore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1336-chny-2007-14-m-s-amman-granites-dharmapuri-acit-salem</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1392-chny-2009-14-ito-chennai-shri-v-vijayan-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-chny-2007-14-shri-p-ragunathan-salem-ito-salem</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1678-chny-2009-14-dcit-trichy-m-s-talco-trichy-tannery-effluent-treatment-company-talco-trichy</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1910-chny-2009-14-s-p-apparels-ltd-avanashi-acit-tiruppur</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1608-chny-2009-14-karur-mills-limited-mumbai-ito-trichy</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1819-chny-2009-14-m-s-the-karur-vysya-bank-ltd-karur-dcit-trichy</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-847-chny-2008-14-dcit-chennai-m-s-royal-sundaram-alliance-insurance-company-ltd-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-chandi-2010-14-m-s-maltex-malsters-ltd-patiala-acit-patiala</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1189-bang-2009-14-m-s-famous-commercial-complex-udupi-ito-udupi</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1182-bang-2009-14-m-s-famous-commercial-complex-udupi-ito-udupi</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4019-del-2009-14-text-hundred-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T14:56:32.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-agr-2010-24-smt-sadhna-jain-gwalior-acit-gwalior</loc>
               <lastmod>2025-04-16T23:35:37.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2116-kol-2009-14-jai-manek-darshan-seva-trust-kolkata-dit-exemption-kolkata-kolkata</loc>
               <lastmod>2025-04-12T05:21:01.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1527-del-2008-14-maharashtra-seamless-ltd-dcit-cc-6-1</loc>
               <lastmod>2025-04-18T09:14:46.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3611-del-2009-14-m-s-mool-chand-khairati-ram-trust-new-delhi-dit-e-new-delhi</loc>
               <lastmod>2025-04-18T09:14:46.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4361-del-2006-14-dcit-circle-ii-indian-sugar-exim-corporation-ltd</loc>
               <lastmod>2025-04-18T09:14:46.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3384-del-2009-14-mastercard-international-inc-gurgaon-adit-new-delhi</loc>
               <lastmod>2025-04-18T08:42:51.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-388-del-2005-16-acit-range-i-pratap-singh-verma</loc>
               <lastmod>2025-04-18T11:14:49.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-del-2010-14-m-s-swaranganga-investment-amp-consultancy-services-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T11:14:49.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3289-del-2009-14-ito-meerut-smt-sunita-panwar-meerut</loc>
               <lastmod>2025-04-18T11:14:49.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-del-2010-14-ito-new-delhi-smt-shweta-aggarwal-new-delhi</loc>
               <lastmod>2025-04-18T11:14:50.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4150-del-2009-14-acit-panipat-m-s-sheena-overseas-pvt-ltd-panipat</loc>
               <lastmod>2025-04-18T10:35:54.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4146-del-2009-14-ito-panipat-m-s-shree-balaji-exports-panipat</loc>
               <lastmod>2025-04-18T10:35:54.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2209-del-2007-14-mahanagar-telephone-nigam-ltd-addl-cit-range-4</loc>
               <lastmod>2025-04-18T16:42:51.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-bang-2010-14-m-s-venkatesha-education-society-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-17T16:21:38.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2567-ahd-2006-14-shri-labhubhai-dharmshibhai-lakhani-surat-the-income-tax-officer-ward-9-2-surat</loc>
               <lastmod>2025-04-17T07:35:42.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3520-mum-2009-14-vijay-grihaniraman-p-ltd-mumbai-acit-cen-cir-15-amp-16-mumbai</loc>
               <lastmod>2025-04-16T06:49:25.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3517-mum-2009-14-vijay-grihaniraman-p-ltd-mumbai-acit-cen-cir-15-amp-16-mumbai</loc>
               <lastmod>2025-04-16T06:49:25.961Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3518-mum-2009-14-vijay-grihaniraman-p-ltd-mumbai-acit-cen-cir-15-amp-16-mumbai</loc>
               <lastmod>2025-04-16T06:49:25.986Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4198-mum-2009-14-ito-4-2-1-mumbai-prebon-yamane-india-ltd-mumbai</loc>
               <lastmod>2025-04-20T21:57:23.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4475-mum-2009-14-oriental-aromatics-ltd-mumbai-dcit-10-2-mumbai</loc>
               <lastmod>2025-04-20T21:57:23.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-kol-2010-14-shri-ashoke-kumar-das-nadia-ito-ward-3-murshidabad-murshidabad</loc>
               <lastmod>2025-04-14T19:21:06.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-982-bang-2009-14-dcit-bangalore-m-s-informatics-india-ltd-bangalore</loc>
               <lastmod>2025-04-14T21:42:00.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4051-ahd-2007-14-the-ito-ward-1-1-baroda-aquasoil-canadian-feeds-ltd-baroda</loc>
               <lastmod>2025-04-16T18:21:36.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3015-mum-2009-14-dcit-cen-cir-36-mumbai-abg-infralogistics-ltd-formerly-known-as-apg-heavy-industries-ltd-mumbai</loc>
               <lastmod>2025-04-20T23:36:26.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5621-mum-2008-14-m-s-faze-three-limited-mumbai-aat-c-i-t-circle-6-2-mumbai</loc>
               <lastmod>2025-04-20T23:15:23.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3399-del-2002-14-rio-tinto-tecnical-services-ddit-circle-2-1</loc>
               <lastmod>2025-04-16T08:07:24.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-60-hyd-2007-16-k-venkatram-reddy-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-04-15T17:00:23.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-38-hyd-2009-23-m-s-the-a-p-paper-mils-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-04-15T17:21:20.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-hyd-2009-14-acit-hyderabad-m-s-the-a-p-paper-mills-ltd-hyderabad</loc>
               <lastmod>2025-04-15T17:21:20.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-ind-2007-14-the-acit-5-1-the-state-bank-of-indore</loc>
               <lastmod>2025-04-15T21:21:22.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-851-ind-2005-14-the-acit-5-1-the-state-bank-of-indore</loc>
               <lastmod>2025-04-15T21:21:22.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1750-mum-2009-14-acit-rg-10-1-mumbai-infrastructure-leasing-amp-financial-services-ltd-mumbai</loc>
               <lastmod>2025-04-14T12:07:05.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-508-viz-2009-14-sri-meka-radhakrishna-varaprasad-vizianagaram-visakhapatnam-the-dcit-central-circle-2-visakhapatnam</loc>
               <lastmod>2025-04-20T15:22:07.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-507-viz-2009-14-sri-meka-radhakrishna-varaprasad-vizianagaram-visakhapatnam-the-dcit-central-circle-2-visakhapatnam</loc>
               <lastmod>2025-04-20T15:22:07.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-623-hyd-2007-14-gunisetty-satyadev-vijayawada-acit-khammam</loc>
               <lastmod>2025-04-14T11:42:09.342Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1049-kol-2008-14-smt-kabita-roy-asansol-ito-ward-2-3-asansol-asansol</loc>
               <lastmod>2025-04-15T14:00:22.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1224-hyd-2007-14-visakha-industries-ltd-secunderabad-dcit-hyderabad</loc>
               <lastmod>2025-04-19T04:35:52.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1153-hyd-2009-14-b-ramakrishnaiah-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-04-19T01:35:56.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-hyd-2010-14-the-dcit-hyderabad-shri-ankush-rao-ingle-hyderabad</loc>
               <lastmod>2025-04-19T03:49:52.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1557-hyd-2008-14-dcit-hyderabad-m-s-gvk-industries-ltd-hyderabad</loc>
               <lastmod>2025-04-19T03:49:50.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-578-hyd-2009-14-acit-hyderabad-balaji-electro-smelters-ltd-secunderabad</loc>
               <lastmod>2025-04-19T03:49:50.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-hyd-2010-14-p-harsha-vardhan-reddy-huf-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-04-19T03:42:54.966Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3645-mum-2009-14-dcit-cen-cir-5-mumbai-nina-p-mehta-tamilnadu</loc>
               <lastmod>2025-04-19T23:43:06.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-64-mum-2009-16-mr-gunanath-b-thakoor-mumbai-acit-20-3-mumbai</loc>
               <lastmod>2025-04-19T19:36:09.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-21-hyd-2009-23-agricultural-market-commitee-khammam-acit-khammam</loc>
               <lastmod>2025-04-19T05:28:50.966Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-914-hyd-2009-14-ddit-hyderabad-agricultural-market-committee-mahabubnagar</loc>
               <lastmod>2025-04-19T05:28:51.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1055-hyd-2009-14-dcit-hyderabad-agricultural-market-committee-mahabubnagar</loc>
               <lastmod>2025-04-19T05:28:51.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-552-hyd-2009-14-acit-khammam-agricultural-market-committee-burgampahad</loc>
               <lastmod>2025-04-19T05:28:51.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-950-hyd-2009-14-ito-nizamabad-agricultural-market-committee-nizamabad</loc>
               <lastmod>2025-04-19T05:28:51.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-545-hyd-2009-14-acit-khammam-agricultural-market-committee-khammam-dist</loc>
               <lastmod>2025-04-19T05:28:51.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1555-hyd-2008-14-hblnife-power-systems-ltd-presently-hbl-power-systems-ltd-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-04-19T05:21:54.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-29-hyd-2009-23-agricultural-market-committee-khammam-acit-khammam</loc>
               <lastmod>2025-04-19T05:28:50.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-23-hyd-2009-23-acit-khammam-agricutural-market-committee-khammam</loc>
               <lastmod>2025-04-19T05:28:50.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3864-del-2007-14-pawan-kumar-amp-sons-huf-ito-ward-39-2</loc>
               <lastmod>2025-04-18T12:29:07.971Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-24-ind-2008-16-the-acit-2-1-m-s-chandandeep-grih-nirman-sansthan-maryadit</loc>
               <lastmod>2025-04-15T12:49:15.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-ind-2009-14-m-s-samruddi-swastik-trading-amp-investments-ltd-nagda-the-cit-ujjain</loc>
               <lastmod>2025-04-15T12:49:15.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-829-mum-2009-24-viral-mulani-huf-ito-wd-21-2-3</loc>
               <lastmod>2025-04-19T21:01:00.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4250-mum-2009-14-dr-jayaprakash-s-n-hebaar-mumbai-ito-wd-11-2-4-mumbai</loc>
               <lastmod>2025-04-19T20:50:09.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3269-mum-2008-14-the-acit-12-3-mumbai-shri-sanjay-chemical-corporation-mumbai</loc>
               <lastmod>2025-04-19T20:56:57.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3511-mum-2008-14-the-acit-cir-19-1-mumbai-m-s-superna-r-motewane-mumbai</loc>
               <lastmod>2025-04-19T20:56:57.902Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-101-mum-2010-24-laffans-india-p-ltd-dcit-cir-2-2</loc>
               <lastmod>2025-04-19T22:01:10.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-mum-2010-24-mahanagar-telephone-nigam-ltd-mumbai-ito-tds-i-thane</loc>
               <lastmod>2025-04-16T11:42:26.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-154-ahd-2005-16-shri-hitesh-m-chokshi-baroda-the-dy-cit-range-5-baroda</loc>
               <lastmod>2025-04-18T00:22:13.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-del-2010-14-smt-kusum-jain-gohana-ito-sonepat</loc>
               <lastmod>2024-10-09T20:00:25.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3839-del-2008-14-prem-chand-jain-roorkee-ito-roorkee</loc>
               <lastmod>2024-10-09T20:00:25.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-383-del-2010-14-mr-raman-khurana-new-delhi-ito-new-delhi</loc>
               <lastmod>2024-10-09T20:00:25.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-409-ahd-2009-24-shri-devendra-g-pasale-baroda-the-acit-cent-circle-1-baroda</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-405-ahd-2009-24-shri-devendra-g-pasale-baroda-the-acit-cent-circle-1-baroda</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-406-ahd-2009-24-shri-devendra-g-pasale-baroda-the-acit-cent-circle-1-baroda</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-257-ahd-2009-24-shri-navinchandra-k-shah-ahmedabad-the-acit-circle-10-ahmedabad</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-375-ahd-2009-24-the-acit-mehsana-circle-mehsana-m-s-jyot-overseas-pvt-ltd-mehsana</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-94-bang-2009-24-m-s-cicb-chemicon-pvt-ltd-bangalore-acit-bangalore</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-91-bang-2009-24-m-s-ferro-concerete-co-of-india-steel-industrial-estate-bangalore-jcit-asst-special-range-hubli</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-312-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-320-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-316-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-311-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-309-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-328-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-329-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-234-chny-2009-24-acit-chennai-m-s-bank-of-madura-ltd-now-merged-with-icici-bank-ltd-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-chny-2010-24-acit-chennai-shri-d-k-nagu-sah-amp-brothers-kancheepuram</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-294-chny-2009-24-irbaz-leathers-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-349-chny-2008-24-smt-k-devi-bhavani-ito-erode</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-ind-2010-24-m-s-krishi-upaj-mandi-samiti-dewas-the-i-t-o-ujjain</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-655-mum-2009-24-quality-investment-p-ltd-acit-cen-cir-32</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-mum-2010-24-diastar-jewellery-ltd-acit-rg-8-1</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-235-ahd-2008-23-niko-resources-ltd-baroda-the-adit-intl-taxn-ahmedabad</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-150-ahd-2005-23-shreeji-education-trust-baroda-the-acit-cent-cir-2-baroda</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-154-ahd-2007-23-dr-nitaben-d-patel-ahmedabad-the-income-tax-officer-ward-9-3-ahmedabad</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-60-coch-2008-23-ksfe-ltd-thrissur-acit-thrissur</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-291-del-2009-23-o-j-securities-p-ltd-new-delhi-m-s-ito-new-delhi</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-124-coch-2008-23-m-m-publications-ltd-kottayam-acit-kottayam</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-216-mum-2006-23-sri-dhirajlal-parekh-deceased-mumbai-ito-wd-16-1-4-mumbai</loc>
               <lastmod>2024-10-09T21:47:13.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-141-hyd-2005-16-sri-m-krishna-mohan-hyderabad-acit-hyderabad</loc>
               <lastmod>2024-10-09T23:18:54.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-84-del-2009-16-sh-sunil-dua-new-delhi-dcit-new-delhi</loc>
               <lastmod>2024-10-09T23:18:54.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-174-chny-2002-16-indev-intime-air-cargo-services-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T23:18:54.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-4-bang-2009-16-smt-sukanya-horkeri-ranebennur-acit-davangere</loc>
               <lastmod>2024-10-09T23:18:54.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-86-ahd-2006-16-shri-vallabhdas-d-vachhani-l-h-prashant-d-vachhani-baroda-the-acit-circle-2-baroda</loc>
               <lastmod>2024-10-09T23:18:54.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-134-ahd-2007-16-rajeshkumar-chhaganlal-ni-co-ahmedabad-the-acit-cent-circle-1-4-ahmedabad</loc>
               <lastmod>2024-10-09T23:18:54.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3008-mum-2009-14-dcit-4-1-mumbai-haven-financial-services-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T20:08:11.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3307-mum-2008-14-the-dcit-cir-3-1-mumbai-m-s-a-b-color-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-19T20:01:13.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7036-mum-2008-14-dcit-4-1-mumbai-hdfc-securities-ltd-mumbai</loc>
               <lastmod>2025-04-19T20:01:13.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-69-mum-2010-24-a-k-yadav-ito-wd-25-1-3</loc>
               <lastmod>2025-04-19T20:01:14.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1967-kol-2008-14-m-s-jenson-amp-nicholson-india-ltd-kolkata-a-c-i-t-circle-12-kolkata-kolkata</loc>
               <lastmod>2025-04-16T18:21:39.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-kol-2010-14-i-t-o-e-ii-kolkata-kolkata-smt-ichhagouri-charitable-trust-kolkata</loc>
               <lastmod>2025-04-16T18:21:39.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3277-mum-2009-14-itl-embellishment-amp-properties-p-ltd-mumbai-acit-osd-cir-7-mumbai</loc>
               <lastmod>2025-04-20T12:36:22.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4103-mum-2009-14-acit-19-2-mumbai-parul-s-shah-mumbai</loc>
               <lastmod>2025-04-19T18:15:27.582Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-hyd-2010-14-dcit-kurnool-sri-m-mareppa-ex-mla-kurnool</loc>
               <lastmod>2025-04-19T01:28:56.520Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-hyd-2010-14-dcit-kurnool-sri-m-mareppa-ex-mla-kurnool</loc>
               <lastmod>2025-04-19T01:28:56.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1467-ahd-2007-14-the-acit-gnr-circle-gandhinagar-raj-multiplex-pvt-ltd-gandhinagar</loc>
               <lastmod>2025-04-17T07:42:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2108-ahd-2006-14-navjivan-roller-flour-amp-pulse-mills-pvt-ltd-dahod-the-acit-panchmahal-circle-godhra</loc>
               <lastmod>2025-04-17T07:42:34.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-752-mum-2009-24-dcit-cir-3-3-sas-institute-p-ltd</loc>
               <lastmod>2025-04-19T19:01:09.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-kol-2010-14-birendra-choraria-charitable-trust-kolkata-dit-exemption-kolkata-kolkata</loc>
               <lastmod>2025-04-16T10:14:27.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2378-mum-2009-14-idea-lake-information-technologies-p-ltd-mumbai-ito-5-2-1-mumbai</loc>
               <lastmod>2025-04-16T12:42:29.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-786-hyd-2009-14-rati-puzsurti-secunderabad-ito-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-hyd-2006-14-smt-suraiya-a-meghjani-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-hyd-2006-14-ahmed-a-meghjani-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1194-hyd-2009-14-ddit-hyderabad-vyjayanthi-educational-soceity-mahabubnagar</loc>
               <lastmod>2025-07-10T07:45:16.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3501-del-2008-14-indian-olympic-association-new-delhi-dit-e-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-del-2010-14-vivek-exim-pvt-ltd-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3779-del-2009-14-m-s-jaypee-greens-ltd-noida-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3545-del-2009-14-dcit-new-delhi-m-s-jaypee-greens-ltd-uttar-pradesh</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4189-del-2009-14-spice-enfotainment-ltd-noida-addl-cit-ghaziabad</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3406-del-2007-14-acit-circle-16-1-techspan-india-ltd</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-904-del-2008-14-ito-ward-i-shamli-cold-storage</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4005-del-2009-14-addl-cit-ghaziabad-m-s-spice-corp-ltd-noida</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-888-bang-2009-14-sri-c-m-venkateshappa-kolar-ito-kolar</loc>
               <lastmod>2025-07-07T14:21:39.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1036-bang-2009-14-m-s-mittal-steel-ltd-bangalore-acit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1107-bang-2009-14-satish-kumar-bangalore-acit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-963-bang-2009-14-dr-b-vijayapal-reddy-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1022-bang-2009-14-m-s-valmark-foundations-bangalore-dit-exemptions-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1181-bang-2009-14-m-s-famous-commercial-complex-udupi-ito-udupi</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-237-ahd-2008-24-shri-kiritbhai-r-shah-ahmedabad-the-income-tax-officer-ward-7-3-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-178-ahd-2009-24-smt-radhika-r-desai-mumbai-the-dy-cit-cent-circle-1-baroda</loc>
               <lastmod>2025-07-29T13:51:18.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-50-mum-2010-24-valia-chemicals-p-ltd-ito-wd-2-3-4</loc>
               <lastmod>2025-07-10T06:43:47.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4576-mum-2009-14-addl-cit-9-1-mumbai-global-e-services-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-118-bang-2009-24-sri-u-pool-chand-kolar-ito-kolar</loc>
               <lastmod>2025-07-07T14:21:39.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-55-viz-2004-23-m-s-pbl-transport-corp-pvt-ltd-visakhapatnam-the-dcit-central-circle-1-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-viz-2010-24-dcit-kakinada-m-s-international-shippers-amp-traders-pvt-ltd-kakinada</loc>
               <lastmod>2025-07-22T10:42:20.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-4-viz-2007-16-m-s-tadepalligudem-cold-storage-pvt-ltd-tadepalligudem-visakhapatnam-the-acit-circle-1-eluru</loc>
               <lastmod>2025-07-22T10:42:20.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-21-viz-2004-16-the-acit-central-circle-2-visakhapatnam-m-s-gayatri-vidya-parishad-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-532-viz-2005-14-sri-k-satyanarayana-murthy-machilipatnam-the-acit-circle-2-1-vijayawada</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-512-viz-2004-14-the-ito-ward-1-kakinada-sri-j-venkateswara-rao-amp-others-mandapeta</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-viz-2007-14-m-s-sudha-agro-oil-amp-chemical-inds-ltd-kakinada-the-acit-circle-1-kakinada</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-323-viz-2007-14-sri-s-venkat-rao-srikakulam-the-ito-ward-1-srikakulam</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-viz-2007-14-the-ito-ward-3-2-visakhapatnam-sri-j-venkateswara-rao-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-viz-2009-14-nagarjuna-education-society-guntur-cit-guntur</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-545-viz-2008-14-the-ito-ward-2-2-guntur-m-s-santinikethan-minority-educational-society-guntur</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-532-viz-2009-14-m-s-swamy-dayananda-educational-society-hyderabad-the-commissioner-of-income-tax-rajahmundry</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-viz-2009-14-m-s-vaibhav-empire-pvt-ltd-eluru-the-acit-circle-1-eluru</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-155-viz-2009-14-delta-paper-mills-ltd-vendra-acit-eluru</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-viz-2007-14-m-s-tadepallegudem-cold-storage-pvt-ltd-tadepallegudem-the-acit-circle-1-eluru</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-viz-2008-14-sri-kaki-srihari-visakhapatnam-the-ito-ward-1-3-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-viz-2010-14-m-s-viswa-manava-samaikyatha-samsat-guntur-the-commissioner-of-income-tax-guntur</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-630-viz-2002-14-the-dcit-central-circle-vijayawada-m-s-kcp-ltd-chennai</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-669-viz-2008-14-sri-kodali-ramakrishna-huf-tenali-the-ito-ward-2-tenali</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-531-viz-2009-14-m-s-subrahmanyam-amp-sons-vijayawada-the-ito-ward-2-1-vijayawada</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-viz-2009-14-m-s-welfare-society-of-the-hungry-people-vizianagaram-the-ito-ward-3-2-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-viz-2009-14-the-acit-circle-1-1-visakhapatnam-smt-rani-kamala-devi-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-viz-2006-14-the-acit-circle-1-1-vijayawada-m-s-kcp-ltd-chennai</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-773-viz-2004-14-the-acit-circle-2-1-vijayawada-sri-chaganlal-sogmal-vijayawada</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-viz-2007-14-the-ito-tadepallegudem-smt-m-ratna-manikya-ramani-tadepallegudem</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2298-ahd-2009-14-m-s-d-nitin-amp-co-surat-the-acit-range-9-surat</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-ahd-2007-14-the-ito-ward-4-2-ahmedabad-kiri-dyes-amp-chemicals-p-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1889-ahd-2006-14-smt-sunitaben-k-shah-valsad-the-acit-cent-circle-4-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-925-ahd-2006-14-m-s-choksi-yarns-surat-the-cit-ii-surat</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4120-del-2009-14-shervani-hospitalities-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2411-del-2004-14-mkr-frozen-food-exports-ltd-ito-ward-6-1</loc>
               <lastmod>2025-09-17T13:00:40.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3567-del-2009-14-acit-new-delhi-m-s-shilverglades-investment-p-ltd-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4920-del-2009-14-dcit-new-delhi-m-s-saini-herbs-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-del-2010-14-sanjeev-sikka-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-257-del-2005-16-r-t-moter-pvt-ltd-dcit-cc-19</loc>
               <lastmod>2025-09-17T13:00:40.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ramakant-singh-and-sri-ramakant-singh-commissioner-of-income-tax-central-patna-and-assistant-commissioner-of-income-tax-central-circle-1-patna-and-union-of-india-through-the-secretary-department-of-revenue-ministry-of-finance-government-of-india-3538</loc>
               <lastmod>2025-09-18T07:00:30.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1109-chny-2019-14-dcit-exemptions-chennai-sri-nandhanam-educational-amp-social-welfare-trust-vellore</loc>
               <lastmod>2025-09-18T08:32:50.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-amrita-chadha-and-commissioner-of-income-tax-iii-ludhiana-and-commissioner-of-income-tax-ii-chandigarh-commissioner-of-income-tax-ludhiana-and-m-s-nahar-exports-ltd-ludhiana-and-m-s-nahar-spinning-mills-ltd-ludhiana-and-m-s-viticulture-council-of-punjab-chandigarh-and-m-s-council-for-value-added-horticulture-in-punjab-chandigarh-and-m-s-council-for-citrus-agri-juicing-in-punjab-chandigarh-112-2010</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-faridabad-shri-jai-bhagwan-330</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-aliparamba-service-co-operative-bank-ltd-no-f-1653-rep-by-its-president-the-income-tax-officer-cib-office-of-the-assistant-director-of-income-tax-inv-kozhikode-and-the-assistant-director-of-income-tax-kozhikode-and-the-commissioner-of-income-tax-cib-cochin-ernakulam-and-union-of-india-represented-by-the-secretary-to-the-government-of-india-ministry-of-finance-new-delhi-10391</loc>
               <lastmod>2025-09-18T07:06:57.844Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ramakant-singh-and-sri-ramakant-singh-commissioner-of-income-tax-central-patna-and-assistant-commissioner-of-income-tax-central-circle-1-patna-and-union-of-india-through-the-secretary-department-of-revenue-ministry-of-finance-government-of-india-3538</loc>
               <lastmod>2025-09-18T07:00:30.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajendra-singh-sisodia-union-of-india-others-1350-2009</loc>
               <lastmod>2025-12-25T11:40:20.907Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-ravindra-nath-reddy-the-union-of-india-and-the-secretary-ministry-of-finance-department-of-revenue-government-of-india-and-the-secretary-department-of-revenue-government-of-india-and-the-chairman-central-board-of-direct-taxes-ministry-of-finance-department-of-revenue-govt-of-india-and-the-chairman-upsc-and-the-secretary-acc-department-of-personnel-and-training-govt-of-india-and-the-chief-commissioner-of-income-tax-733-of-2010</loc>
               <lastmod>2025-12-25T11:50:24.979Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-45-del-2009-16-dcit-faridabad-sanwali-hug-ballabgarh</loc>
               <lastmod>2026-01-09T08:57:34.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-5-del-2010-16-dcit-new-delhi-m-s-wadsons-india-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-del-2010-14-addl-cit-noida-m-s-noida-golf-course-society-regd-noida</loc>
               <lastmod>2026-01-09T08:57:34.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3895-del-2009-14-ito-muzaffarnagar-sh-ranjan-veer-singh-muzaffarnagar</loc>
               <lastmod>2026-01-09T08:57:34.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-183-del-2010-14-pioneer-urban-land-amp-infrastructure-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4207-del-2009-14-m-s-g-n-diaries-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3323-del-2009-14-m-s-pradeep-agencies-joint-venture-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3226-del-2008-14-prafful-exports-new-delhi-acit-circle-29-1-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4625-del-2009-14-m-s-goyal-saree-palace-pvt-ltd-noida-acit-noida</loc>
               <lastmod>2026-01-09T08:57:34.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4446-del-2009-14-acit-panipat-m-s-hometex-panipat</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4682-del-2009-14-ito-new-delhi-m-s-shree-ram-straw-products-ltd-kashipur</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-del-2009-14-optimos-india-private-limited-new-delhi-acit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3603-del-2004-14-mega-international-pvt-ltd-ito-ward-6-3</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2438-ahd-2007-14-the-acit-vapi-circle-vapi-hamilton-houseware-pvt-ltd-dadra-d-amp-nh</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-ahd-2007-14-the-dcit-osd-ahmedabad-range-1-ahmedabad-banyan-chemicals-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1808-ahd-2004-14-the-ito-ward-5-3-ahmedabad-robinson-impex-i-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1762-ahd-2007-14-power-build-limited-dist-anand-the-acit-anand-circle-anand</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1811-ahd-2007-14-the-acit-anand-circle-anand-power-build-limited-dist-anand</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2133-ahd-2006-14-the-acit-circle-9-ahmedabad-manekbaug-co-o-hsg-so-ltd-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2224-ahd-2005-14-shri-mayurbhai-suryakant-shah-ahmedabad-the-income-tax-officer-ward-10-3-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2614-ahd-2007-14-shr-suresh-c-patel-l-h-of-late-ishwarbhai-m-patel-ahmedabad-the-dy-cit-cent-circle-1-4-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2833-ahd-2003-14-the-ito-ward-2-4-ahmedabad-chandrikaben-c-bhimani-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2891-ahd-2003-14-shri-kirit-c-bhimani-l-h-of-late-c-p-bhimani-ahmedabad-the-acit-cen-cir-2-3-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1534-ahd-2007-14-the-dy-cit-osd-circle-9-ahmedabad-m-s-sammay-association-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3698-ahd-2007-14-m-s-j-j-group-of-mills-ahmedabad-the-acit-circle-2-surat</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-800-ahd-2007-14-the-ito-wrd-4-2-ahmedabad-kansara-popatlal-tribhovandas-metal-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-799-ahd-2007-14-jindal-worldwidde-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1489-ahd-2007-14-the-ito-ward-5-3-ahmedabad-raj-fab-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/porrits-spencer-asia-ltd-the-commissioner-of-income-tax-faridabad-10</loc>
               <lastmod>2025-12-25T09:10:16.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-411-ahd-2009-24-the-ito-ward-4-2-baroda-m-s-ruturaj-housing-p-ltd-baroda</loc>
               <lastmod>2026-01-13T08:54:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-314-ahd-2009-24-basp-enterprise-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-2-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-393-ahd-2009-24-the-dcit-osd-range-1-ahmedabad-m-s-atul-ltd-atul-products-ltd-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-77-ahd-2007-23-the-falcon-finstock-ltd-ahmedabad-the-income-tax-officer-ward-4-3-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-201-ahd-2005-16-shri-yudhvir-ramlal-mani-ahmedabad-the-acit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4984-del-2007-14-acit-circle-i-arun-barik</loc>
               <lastmod>2025-04-13T21:28:03.524Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3492-del-2008-14-m-s-modipon-ltd-modinagar-dy-cit-new-delhi</loc>
               <lastmod>2025-04-13T21:28:01.049Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2113-del-2009-14-m-s-tayal-concast-p-ltd-muzaffarnagar-dcit-new-delhi</loc>
               <lastmod>2025-04-13T21:42:00.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4258-del-2009-14-the-biblio-charitable-trust-new-delhi-dit-e-delhi</loc>
               <lastmod>2025-04-13T21:35:09.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2830-ahd-2007-14-the-ito-ward-4-1-ahmedabad-growth-compusoft-exports-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T01:07:32.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1333-bang-2008-14-shri-h-p-sathayanarayana-gupta-mysore-dcit-mysore</loc>
               <lastmod>2025-04-17T09:21:35.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3003-ahd-2009-14-jivraj-tea-amp-industries-ltd-surat-the-acit-cent-circle-2-surat</loc>
               <lastmod>2025-04-17T01:42:34.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3004-ahd-2009-14-jivraj-tea-company-surat-the-dy-cit-cent-circle-2-surat</loc>
               <lastmod>2025-04-17T01:42:34.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3713-ahd-2007-14-m-s-c-b-suratwala-amp-sons-surat-the-addl-cit-range-7-surat</loc>
               <lastmod>2025-04-17T01:42:34.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1084-ahd-2006-14-the-acit-circle-5-ahmedabad-parle-international-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T01:42:34.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4258-ahd-2007-14-the-acit-osd-1-ar-4-ahmedabad-m-s-frontline-corporation-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T01:42:35.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1091-ahd-2005-14-m-s-frontline-corporation-ltd-the-acit-cent-circle-4</loc>
               <lastmod>2025-04-17T01:42:35.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3701-ahd-2007-14-priyadarshani-synthetics-pvt-ltd-surat-the-income-tax-officer-ward-1-4-surat</loc>
               <lastmod>2025-04-17T01:42:35.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3096-ahd-2007-14-ther-acit-vapi-circle-vapi-m-s-amoli-organics-pvt-ltd-vapi</loc>
               <lastmod>2025-04-17T01:42:35.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4161-ahd-2008-14-shri-durjansingh-mansingh-rathod-the-income-tax-officer-vapi-ward-3-vapi</loc>
               <lastmod>2025-04-17T01:42:35.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-497-ind-2008-14-m-s-lakhani-foot-care-the-adll-cit-5</loc>
               <lastmod>2025-04-16T05:00:24.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1054-ahd-2007-14-gaurav-industries-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
               <lastmod>2025-04-17T16:49:42.610Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-445-ind-1998-14-m-s-premier-proteins-ltd-the-dcit-asstt-spl-rg-1</loc>
               <lastmod>2025-04-21T21:36:42.765Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-598-ind-2009-14-m-s-canyon-education-society-bhopal-the-c-i-t-bhopal</loc>
               <lastmod>2025-04-21T21:36:42.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-628-ind-2007-14-m-s-naval-singh-sahakari-shakkar-karkhana-ltd-the-ito</loc>
               <lastmod>2025-04-21T21:08:48.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-46-ind-2009-24-m-s-prem-textiles-indore-the-jcit-ratlam</loc>
               <lastmod>2025-04-21T21:22:54.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-347-mum-2003-16-dcit-cen-7-1-mumbai-m-s-national-refinery-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-19T22:22:07.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-50-mum-2009-16-modern-dairy-amp-ice-plant-mumbai-acit-20-2-mumbai</loc>
               <lastmod>2025-04-19T22:22:05.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-mum-2009-14-the-bombay-st-zaviers-college-society-mumbai-addl-cit-tds-rg-3-mumbai</loc>
               <lastmod>2025-04-19T22:22:05.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-mum-2009-14-the-bombay-st-xaviers-college-society-mumbai-addl-cit-tds-rg-3-mumbai</loc>
               <lastmod>2025-04-19T22:22:05.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5941-mum-2008-14-a-c-i-t-cir-7-1-mumbai-m-s-npil-laboratories-amp-diagnostics-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-19T22:22:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6475-mum-2008-14-d-c-i-t-circle-16-2-mumbai-shri-bharat-r-ruia-huf-mumbai</loc>
               <lastmod>2025-04-19T22:22:05.915Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2473-mum-2009-14-bagadia-colourchem-ltd-mumbai-dcit-cen-cir-46-mumbai</loc>
               <lastmod>2025-04-19T22:22:05.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-316-ahd-2008-24-shri-harshad-m-patel-dist-baroda-the-income-tax-officer-ward-3-1-baroda</loc>
               <lastmod>2025-04-21T19:36:38.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-319-del-2010-14-dcit-ltu-new-delhi-m-s-nestle-india-ltd-gurgaon</loc>
               <lastmod>2025-04-18T09:28:46.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-mum-2007-14-acit-9-3-mumbai-m-s-wall-street-finance-ltd-mumbai</loc>
               <lastmod>2025-04-19T19:57:03.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1535-del-2008-14-acit-circle-3-1-carlton-overseas-p-ltd</loc>
               <lastmod>2025-04-16T13:49:28.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3848-del-2009-14-daya-nand-pushpa-devi-charitable-trust-ghaziabad-addll-cit-ghaziabad</loc>
               <lastmod>2025-04-16T13:49:28.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4384-del-2009-14-krishna-sachdeva-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T07:49:27.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4412-mum-2003-14-acit-cir-4-1-mumbai-knp-securities-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6950-mum-2008-14-ito-14-1-4-mumbai-raman-v-dalal-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.525Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-mum-2009-14-acit-1-3-mumbai-quest-international-india-ltd-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.896Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1049-mum-2009-14-acit-cen-cir-40-mumbai-ruchi-credit-corporation-ltd-mumbai</loc>
               <lastmod>2025-04-16T12:14:29.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1230-mum-2009-14-ravi-real-estate-dev-p-ltd-mumbai-ito-wd-9-3-4-mumbai</loc>
               <lastmod>2025-04-16T12:14:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1930-mum-2009-14-ito-22-1-1-navi-mumbai-deepak-a-shah-mumbai</loc>
               <lastmod>2025-04-16T12:14:29.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2376-mum-2009-14-randox-laboratories-ltd-uk-mumbai-ddit-it-rg-2-1-mumbai</loc>
               <lastmod>2025-04-16T12:14:29.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2808-mum-2009-14-ito-16-1-2-mumbai-darbhanga-mansion-co-op-hsg-soc-ltd-mumbai</loc>
               <lastmod>2025-04-16T12:14:29.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4313-del-2009-14-dcit-new-delhi-m-s-aesa-air-engineering-p-ltd-new-delhi</loc>
               <lastmod>2025-04-16T13:28:27.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-454-mum-2004-16-utv-software-communications-ltd-dcit-central-circle-13</loc>
               <lastmod>2025-04-16T12:35:29.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-ind-2010-14-m-s-pratibha-exim-pvt-ltd-indore-the-acit-ratlam</loc>
               <lastmod>2025-04-16T05:00:26.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3666-mum-2009-14-dr-chandidas-gupta-mumbai-ito-11-2-2-mumbai</loc>
               <lastmod>2025-04-14T06:35:00.525Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3733-mum-2008-14-the-acit-20-3-mumbai-m-s-sukhminder-s-gill-mumbai</loc>
               <lastmod>2025-04-14T12:21:05.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-411-mum-2009-24-atlas-intigrated-finance-ltd-ito-wd-4-1-1</loc>
               <lastmod>2025-04-19T19:01:09.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-hyd-2006-14-m-s-srini-pharmaceuticals-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-04-19T05:28:50.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-14-hyd-2009-23-agricultural-market-commitee-khammam-acit-khammam</loc>
               <lastmod>2025-04-19T05:28:50.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-31-hyd-2009-23-agriculutural-market-committee-khammam-acit-khammam</loc>
               <lastmod>2025-04-19T05:28:50.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1945-mum-2009-14-ramesh-s-naik-mumbai-ito-17-3-4-mumbai</loc>
               <lastmod>2025-04-20T12:36:21.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1067-hyd-2009-14-sri-mathuradasji-ayodhyabai-rathi-charitable-trust-hyderabad-dit-hyderabad</loc>
               <lastmod>2025-04-19T01:56:59.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-684-mum-2009-14-dcit-cen-cir-30-mumbai-m-s-parle-biscuits-p-ltd-mumbai</loc>
               <lastmod>2025-04-16T06:49:25.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4521-mum-2005-14-jt-dit-i-t-mumbai-m-s-nuclear-power-corporation-of-india-ltd-mumbai</loc>
               <lastmod>2025-04-16T06:49:26.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1831-mum-2009-14-stone-amp-webster-rolata-ltd-mumbai-jcit-rg-15-3-mumbai</loc>
               <lastmod>2025-04-19T23:15:01.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6301-mum-2008-14-m-s-pomona-exports-pvt-ltd-mumbai-ito-8-2-4-mumbai</loc>
               <lastmod>2025-04-19T23:15:01.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-489-mum-2011-24-sonal-ropes-p-ltd-ito-wd-8-3-2</loc>
               <lastmod>2025-04-20T01:15:12.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-689-mum-2009-24-ito-wd-4-3-sushma-s-kadam</loc>
               <lastmod>2025-04-19T23:29:07.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-mum-2007-14-m-s-dresdner-kleinwort-wasserstein-securities-i-p-ltd-in-liquidation-mumbai-acit-4-1-mumbai</loc>
               <lastmod>2025-04-20T00:08:38.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6661-mum-2008-14-shri-ramesh-vallabhdas-kapadia-mumbai-income-tax-officer-25-2-4-mumbai</loc>
               <lastmod>2025-04-19T21:29:10.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5092-mum-2007-14-m-s-asian-paints-ltd-mumbai-the-addl-cit-cen-rg-viii-mumbai</loc>
               <lastmod>2025-04-19T18:43:11.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-815-bang-2009-14-shri-k-l-suresh-ramanagar-ito-bangalore</loc>
               <lastmod>2025-04-22T02:08:31.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-995-bang-2009-14-shri-k-v-jagannathsa-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-22T02:08:32.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-505-viz-2009-14-sri-meka-radhakrishna-varaprasad-vizianagaram-visakhapatnam-the-dcit-central-circle-2-visakhapatnam</loc>
               <lastmod>2025-04-20T15:22:07.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-504-viz-2009-14-sri-meka-radhakrishna-varaprasad-vizianagaram-visakhapatnam-the-dcit-central-circle-2-visakhapatnam</loc>
               <lastmod>2025-04-20T15:22:07.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-509-viz-2009-14-sri-meka-radhakrishna-varaprasad-vizianagaram-visakhapatnam-the-dcit-central-circle-2-visakhapatnam</loc>
               <lastmod>2025-04-20T15:22:07.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-agr-2010-24-shri-virender-kumar-jain-gwalior-acit-gwalior</loc>
               <lastmod>2025-04-16T23:35:37.966Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-926-bang-2009-14-t-r-o-bangalore-m-s-sagar-apollo-hospital-bangalore</loc>
               <lastmod>2025-04-17T11:56:45.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-hyd-2010-14-p-harsha-vardhan-reddy-huf-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-04-19T03:42:55.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-hyd-2010-14-the-dcit-hyderabad-shri-ankush-rao-ingle-hyderabad</loc>
               <lastmod>2025-04-19T03:49:52.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-577-hyd-2009-14-acit-hyderabad-balaji-electro-smelters-ltd-secunderabad</loc>
               <lastmod>2025-04-19T03:49:50.907Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3285-del-2009-14-adit-new-delhi-master-card-international-inc-gurgaon</loc>
               <lastmod>2025-04-18T08:42:51.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-187-del-2010-23-m-s-sybex-computer-systems-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T10:42:53.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-del-2010-14-ito-rohtak-smt-sunita-rani-rohtak</loc>
               <lastmod>2025-04-18T10:35:53.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-del-2010-14-ito-rohtak-smt-saroj-bala-rohtak</loc>
               <lastmod>2025-04-18T10:35:53.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4658-del-2009-14-vineet-oberoi-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T16:56:30.864Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2126-kol-2009-14-shri-siddharth-khaitan-kolkata-ito-ward-36-3-kolkata-kolkata</loc>
               <lastmod>2025-04-16T18:28:35.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-kol-2010-14-abhishek-mall-kolkata-acit-circle-24-kolkata-kolkata</loc>
               <lastmod>2025-04-16T18:28:35.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-kol-2010-14-ito-ward-10-4-kolkata-kolkata-m-s-s-chatterjee-amp-sons-i-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-16T18:28:36.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-972-bang-2009-14-sri-padmaraj-durge-gulbarga-ito-gulbarga</loc>
               <lastmod>2025-04-16T20:00:37.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4223-mum-2009-14-punit-j-patel-mumbai-acit-cen-cir-13-mumbai</loc>
               <lastmod>2025-04-13T20:49:03.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-760-bang-2009-14-sri-m-n-dharmavaratha-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-14T21:42:00.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1281-ahd-2007-14-shri-indubhai-umedbhai-patel-ahmedabad-the-acit-circle-3-ahmedabad</loc>
               <lastmod>2025-04-18T00:22:13.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-108-coch-2005-16-acit-ernakulam-m-s-a-geeri-pai-jewellers-ernakulam</loc>
               <lastmod>2024-10-09T23:18:54.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-82-ahd-2006-16-shri-k-d-vachhani-baroda-the-acit-circle-2-baroda</loc>
               <lastmod>2024-10-09T23:18:54.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3016-mum-2009-14-krishna-developers-p-ltd-mumbai-addl-cit-cir-2-2-mumbai</loc>
               <lastmod>2025-04-19T23:50:09.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3017-mum-2009-14-krishna-developers-p-ltd-mumbai-dcit-cir-2-2-mumbai</loc>
               <lastmod>2025-04-19T23:50:09.172Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4996-mum-2007-14-m-s-harish-p-mashruwala-huf-mumbai-the-acit-15-1-mumbai</loc>
               <lastmod>2025-04-19T23:43:09.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4742-del-2004-14-rio-tinto-technical-services-acit-circle-2-1</loc>
               <lastmod>2025-04-16T08:07:24.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5372-del-2003-14-rio-tinto-technichal-service-dcit-cit-2</loc>
               <lastmod>2025-04-16T08:07:24.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-hyd-2010-14-dcit-kurnool-sri-m-mareppa-ex-mla-kurnool</loc>
               <lastmod>2025-04-19T01:28:56.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-698-hyd-2009-14-acit-khammam-m-s-sree-nagendra-constructuion-khammam</loc>
               <lastmod>2025-04-19T03:00:54.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-ind-2007-14-shri-amritlal-jain-the-cit-i</loc>
               <lastmod>2025-04-16T18:07:55.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3928-del-2009-14-acit-new-delhi-m-s-chrys-capital-investment-advisors-i-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-20T15:29:21.763Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3778-ahd-2007-14-the-dcit-circle-1-surat-m-s-alidhara-textool-engineers-pvt-ltd-surat</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2381-ahd-2007-14-smt-rupalben-r-jhaveri-surat-the-income-tax-officer-ward-2-1-surat</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2384-ahd-2007-14-shri-rajesh-v-jhaveri-surat-the-income-tax-officer-ward-2-1-surat</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1447-ahd-2007-14-the-dcit-central-circle-1-2-ahmedabad-bhagwati-caterers-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1336-ahd-2006-14-the-ito-ward-4-1-surat-saheli-synthetics-pvt-ltd-surat</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-ahd-2007-14-m-s-ario-brothers-baroda-the-acit-circle-2-baroda</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-867-ahd-2007-14-gautam-enterprises-daman-the-acit-vapi-circle-valsad</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1043-ahd-2007-14-alidhara-textool-engineers-pvt-ltd-the-acit-circle-1-surat</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-ahd-2009-14-the-acit-mehsana-circle-mehsana-m-s-jyot-overseas-pvt-ltd-mehsana</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-252-ahd-2007-23-m-s-amoli-organics-pvt-ltd-vapi-the-acit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-176-ahd-2007-23-gujarat-lease-financing-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-175-ahd-2007-23-gujarat-lease-financing-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-174-ahd-2007-23-gujarat-lease-financing-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-142-chny-2009-23-the-institute-for-development-education-chennai-ddit-exemption-chennai</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-144-chny-2009-23-the-institute-for-development-education-chennai-ddit-exemption-chennai</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4699-mum-2007-14-m-s-dolphin-offshore-enterprises-india-ltd-mumbai-the-acit-cen-cir-40-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-909-mum-2009-14-ito-wd-1-4-thane-laukik-developers-thane</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-mum-2009-14-techknoweledgy-interactive-partners-p-ltd-mumbai-ito-8-3-3-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1431-mum-2007-14-m-s-new-maker-chamber-iv-premises-co-op-soc-ltd-mumbai-ito-12-3-2-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3480-mum-2009-14-chawla-oils-p-ltd-mumbai-acit-cir-10-navi-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3891-mum-2009-14-ramesh-hirachand-shaklesha-mumbai-dcit-cen-cir-1-thane</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2568-mum-2008-14-the-ddit-it-1-2-mumbai-m-s-columbia-tristar-films-of-india-ltd-indian-branch-of-columbia-pictures-industries-inc-usa-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-63-ahd-2009-24-shri-mahendrakumar-b-nai-bharuch-the-income-tax-officer-ward-3-bharuch</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-313-ahd-2009-24-himson-overseas-pvt-ltd-surat-the-income-tax-officer-ward-1-surat</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-376-ahd-2009-24-the-acit-mehsana-circle-mehsana-m-s-jyot-overseas-pvt-ltd-mehsana</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-154-ahd-2009-24-shri-bhadrada-chemicals-pvt-ltd-ahmedabad-the-ito-ward-8-3-ahmedabad</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-389-ahd-2009-24-the-acit-circle-9-surat-m-s-asian-silk-mills-surat</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-324-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-310-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-307-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-321-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-326-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-33-chny-2010-24-smt-fathima-haris-chennai-ito-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-307-chny-2009-24-acit-chennai-m-s-chennai-petroleum-corpn-ltd-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-364-chny-2009-24-shri-haridass-menon-chennai-acit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5726-mum-2008-14-the-acit-cir-6-2-mumbai-m-s-faze-three-exports-ltd-mumbai</loc>
               <lastmod>2025-04-20T23:15:23.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-720-mum-2009-24-nine-internaitonal-securities-ito-wd-3-2-3</loc>
               <lastmod>2025-04-19T17:56:59.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2045-mum-2009-14-dcit-1-2-mumbai-inor-medical-products-ltd-mumbai</loc>
               <lastmod>2025-04-19T20:28:58.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5592-mum-2008-14-m-s-intime-spectrum-registry-ltd-mumbai-the-acit-10-3-mumbai</loc>
               <lastmod>2025-04-19T20:28:58.876Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-838-mum-2008-14-ito-9-2-1-mumbai-m-s-hemangini-finance-amp-leasing-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T20:01:12.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7003-mum-2008-14-highrise-properties-p-ltd-muumbai-dcit-3-1-mumbai</loc>
               <lastmod>2025-04-19T20:01:13.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-13-coch-2007-16-acit-ernakulam-s-sundaresa-pai-by-legal-heir-rajeshwari-s-pai-ernakulam</loc>
               <lastmod>2025-04-17T23:35:45.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3341-mum-2008-14-lokhandwala-construction-industries-p-ltd-mumbai-m-s-acit-rg-9-2-mumbai</loc>
               <lastmod>2025-04-19T20:15:08.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3981-mum-2009-14-acit-22-2-mumbai-pooja-ashok-said-mumbai</loc>
               <lastmod>2025-04-20T22:15:21.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-del-2010-14-dcit-new-delhi-m-s-enkay-hospitalities-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T06:50:01.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3886-del-2006-14-maharashtra-seamless-ltd-addl-cit-range-6</loc>
               <lastmod>2025-04-18T06:50:05.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-del-2010-16-mahesh-khanna-roorkee-acit-haridwar</loc>
               <lastmod>2025-04-18T09:14:47.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1295-del-2008-14-nec-engineers-p-ltd-acit-cc-18</loc>
               <lastmod>2025-04-18T09:14:47.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-529-mum-2009-14-real-usha-sweets-amp-snack-incorporation-mumbai-ito-15-3-1-mumbai</loc>
               <lastmod>2025-04-19T18:29:20.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3099-mum-2009-14-acit-cir-6-3-mumbai-metro-polymers-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T20:08:24.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1758-kol-2009-14-m-s-tirupati-enterprises-kolkata-ito-wd-33-4-kolkata</loc>
               <lastmod>2025-04-15T14:00:22.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-ahd-2007-14-skanska-cementation-international-ltd-baroda-the-acit-circle-6-baroda</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1100-ahd-2007-14-shri-prakashkumar-kanaiyalal-shah-mehsana-the-income-tax-officer-ward-3-kalol</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-ahd-2007-14-skanska-cementation-international-ltd-baroda-the-acit-circle-6-baroda</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5310-mum-2007-14-m-s-kamal-kishore-kabra-mumbai-the-ito-wd-2-2-2-mumbai</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2478-mum-2009-14-dcit-cir-3-1-mumbai-aavaran-textiles-p-ltd-mumbai</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-648-lkw-2009-14-m-s-chaudhary-rice-mill-i-t-o-faizabad</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-316-ind-2009-14-shri-nandlal-sachdeva-burhanpur-the-ito-burhanpur</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-ind-2006-14-sh-kanakmal-kothari-the-ito</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1775-del-2003-14-jashbir-singh-chahol-ito-ward-38-2</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4520-mum-2005-14-jt-dit-i-t-mumbai-m-s-nuclear-power-corporation-of-india-ltd-mumbai</loc>
               <lastmod>2025-04-16T06:49:26.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2766-del-2009-14-shri-abhinav-ajmera-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T13:07:34.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2982-del-2009-14-anand-pharma-karnal-addl-cit-karnal</loc>
               <lastmod>2025-04-16T13:07:34.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-101-ahd-2007-16-shri-kanjibhai-naranbhai-waghela-surat-the-acit-circle-3-surat</loc>
               <lastmod>2025-04-16T20:42:35.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-ahd-2007-14-m-s-jay-khodiyar-roadlines-navsari-the-income-tax-officer-ward-2-navsari</loc>
               <lastmod>2025-04-16T20:42:35.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-ahd-2004-14-shri-harihar-d-nima-ahmedabad-the-income-tax-officer-ward-2-1-ahmedabad</loc>
               <lastmod>2025-04-16T20:42:35.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1404-ahd-2005-14-the-ito-ward-9-1-ahmedabad-m-s-shubh-laxmi-corporation-ahmedabad</loc>
               <lastmod>2025-04-16T18:21:36.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3967-ahd-2007-14-the-ito-ward-3-1-surat-shri-sushilkumar-t-poddar-surat</loc>
               <lastmod>2025-04-17T07:28:38.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1503-ahd-2004-14-lincoln-pharmaceuticals-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
               <lastmod>2025-04-21T17:22:25.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3237-mum-2007-14-m-s-deposit-insurance-amp-credit-gurantee-corpn-mumbai-addl-cit-rg-1-1-mumbai</loc>
               <lastmod>2025-04-20T19:01:19.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4794-mum-2007-14-m-s-deposit-insurance-and-credit-guarantee-corporation-mumbai-the-dcit-rg-1-1-mumbai</loc>
               <lastmod>2025-04-20T19:01:19.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-del-2010-14-m-s-mridul-enterprises-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T14:56:31.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4435-ahd-2007-14-shri-dinesh-babulal-thakkar-ahmedabad-the-acit-cent-circle-2-2-ahmedabad</loc>
               <lastmod>2025-04-21T17:29:30.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3077-ahd-2009-14-the-ito-ward-7-3-ahmedabad-shri-dinesh-b-thakkar-ahmedabad</loc>
               <lastmod>2025-04-21T17:29:28.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-315-ahd-2009-24-asia-charitable-trust-ahmedabad-the-acit-cent-circle-1-3-ahmedabad</loc>
               <lastmod>2025-04-15T12:07:28.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-52-bang-2009-23-smt-r-kavitha-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-14T21:42:00.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2964-mum-2009-14-sohanlal-jain-mumbai-cit-i-thane</loc>
               <lastmod>2025-04-19T19:15:11.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-rjt-2009-14-shri-mansukhlal-karsandas-patel-huf-jamnagar-the-assistant-commissioner-of-income-tax-circle-3-jamnagar</loc>
               <lastmod>2025-04-20T10:22:15.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-rjt-2007-14-the-dcit-circle-1-rajkot-m-s-timewell-technics-pvt-ltd-rajkot</loc>
               <lastmod>2025-04-20T10:22:15.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-rjt-2008-14-the-ito-ward-2-2-jamnagar-smt-neeeta-nilesh-shah-jamnagar</loc>
               <lastmod>2025-04-20T10:22:15.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-rjt-2007-14-m-s-kishan-transport-rajkot-the-ito-ward-5-2-rajkot</loc>
               <lastmod>2025-04-20T10:22:15.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-16-del-2008-16-sh-vinod-garg-faridabad-acit-faridabad</loc>
               <lastmod>2025-04-18T11:28:50.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7324-mum-2007-14-m-s-hindustan-dorr-oliver-ltd-mumbai-the-dcit-rg-8-2-mumbai</loc>
               <lastmod>2025-04-20T23:36:30.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4213-mum-2008-14-m-s-valia-impex-p-ltd-mumbai-acit-rg-8-3-mumbai</loc>
               <lastmod>2025-04-20T23:15:23.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2885-mum-2009-14-emmbi-polyarns-ltd-mumbai-a-c-cir-8-1-mumbai</loc>
               <lastmod>2025-04-19T18:57:14.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1280-mum-2009-14-tip-top-typography-mumbai-ito-wd-12-3-4-mumbai</loc>
               <lastmod>2025-04-20T22:50:23.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-mum-2009-14-acit-cen-cir-20-mumbai-suman-premkumar-khurana-mumbai</loc>
               <lastmod>2025-04-20T22:50:24.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6814-mum-2008-14-m-s-eminent-holdings-pvt-ltd-mumbai-dcit-cc-31</loc>
               <lastmod>2025-04-19T17:36:05.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-mum-2009-14-acit-cen-cir-20-mumbai-suman-premkumar-khurana-mumbai</loc>
               <lastmod>2025-04-20T22:50:24.059Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-mum-2008-14-m-s-khoja-shia-isnaashari-jame-masjid-madressa-amp-immambara-trust-mumbai-the-dit-e-mumbai</loc>
               <lastmod>2025-04-19T20:01:14.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-41-mum-2010-24-resham-wadhwa-ito-9-3-3</loc>
               <lastmod>2025-04-20T22:36:20.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4466-mum-2009-14-rohit-a-jani-mumbai-ito-21-1-4-mumbai</loc>
               <lastmod>2025-04-19T17:49:57.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-954-bang-2009-14-acit-bangalore-m-s-shankaranarayan-construction-company-bangalore</loc>
               <lastmod>2025-04-16T20:00:37.047Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-444-del-2009-24-m-s-parul-enterprises-gurgaon-ito-gurgaon</loc>
               <lastmod>2025-04-16T16:07:31.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3683-mum-2009-14-rajesh-vasanji-patel-mumbai-ito-26-2-2-mumbai</loc>
               <lastmod>2025-04-20T01:22:17.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3985-mum-2009-14-g-n-musry-p-ltd-mumbai-ito-1-1-4-mumbai</loc>
               <lastmod>2025-04-20T01:22:17.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-418-ind-2009-14-m-s-kale-khan-mohd-hanif-bhopal-the-acit-bhopal</loc>
               <lastmod>2025-04-21T22:15:39.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-ind-2007-14-m-s-sanwaria-agro-oils-ltd-the-acit-1-1</loc>
               <lastmod>2025-04-22T01:29:46.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-52-bang-2008-16-dcit-bangalore-smt-p-ammani-bangalore</loc>
               <lastmod>2025-04-22T02:08:31.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-73-ind-2006-16-the-dcit-4-1-shri-chandra-kumar-satyanand</loc>
               <lastmod>2025-04-22T02:08:32.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3894-ahd-2007-14-the-ito-ward-8-4-surat-m-s-rameshwar-plywood-centre-surat</loc>
               <lastmod>2025-04-15T20:21:21.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3523-mum-2009-14-roopam-electric-stores-mumbai-ito-14-20-2-mumbai</loc>
               <lastmod>2025-04-19T18:50:10.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3790-mum-2003-14-m-s-walchand-nagar-industries-ltd-mumbai-jt-cit-spl-rg-19-mumbai</loc>
               <lastmod>2025-04-19T17:29:02.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5101-mum-2008-14-m-s-acit-1-1-mumbai-the-acc-ltd-mumbai</loc>
               <lastmod>2025-04-19T17:29:02.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6681-mum-2007-14-the-acit-cen-cir-42-mumbai-smt-shubhangi-manjrekar-mumbai</loc>
               <lastmod>2025-04-19T17:29:03.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1007-bang-2009-14-y-r-venugopal-tumkur-dcit-tumkur</loc>
               <lastmod>2025-04-20T17:29:20.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3968-ahd-2007-14-the-ito-ward-2-godhra-m-s-sanskar-associates-godhra</loc>
               <lastmod>2025-04-21T02:01:32.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-ahd-2007-14-dholu-construction-and-projects-ltd-ahmedabad-the-income-tax-officer-ward-1-4-ahmedabad</loc>
               <lastmod>2025-04-21T03:15:27.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-67-ind-2009-16-shri-mayank-gupta-l-h-of-late-shri-suresh-chand-gupta-bhopal-the-acit-bhopal</loc>
               <lastmod>2025-04-15T13:42:17.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-460-ind-2008-14-m-s-vishnu-kela-group-burhanpur-the-i-t-o-burhanpur</loc>
               <lastmod>2025-04-15T13:56:34.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-819-ind-2005-14-the-ito-2-2-sh-amrat-jain</loc>
               <lastmod>2024-10-09T20:04:11.586Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-721-coch-2008-14-dcit-thrissur-ksfe-ltd-thrissur</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-813-coch-2008-14-catholic-syrian-bank-ltd-thrissur-acit-thrissur</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1034-chny-2009-14-ito-chennai-shri-t-b-rathinavelu-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-chny-2009-14-acit-chennai-shri-sajan-k-hegde-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-chny-2009-14-acit-chennai-m-s-raslee-granite-p-ltd-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-665-chny-2009-14-ito-chennai-shri-m-sankar-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-chny-2010-14-m-s-lawley-institute-ooty-ito-ooty</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1675-chny-2007-14-acit-chennai-shri-t-r-pachamuthu-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1673-chny-2007-14-acit-chennai-shri-t-r-pachamuthu-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1510-chny-2007-14-shri-t-r-pachamuthu-chennai-acit-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-chny-2007-14-acit-salem-shri-p-ragunathan-salem</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1219-chny-2009-14-dr-b-chendhilnathan-chennai-acit-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1220-chny-2009-14-dr-b-chendhilnathan-chennai-acit-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1696-chny-2009-14-m-s-talco-trichy-tannery-effluent-treatment-company-trichy-cit-trichy</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1680-chny-2009-14-dcit-trichy-m-s-talco-trichy-tannery-effluent-treatment-company-talco-trichy</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1677-chny-2009-14-dcit-trichy-m-s-talco-trichy-tannery-effluent-treatment-company-talco-trichy</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1675-chny-2009-14-dcit-trichy-m-s-talco-trichy-tannery-effluent-treatment-company-talco-trichy</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1676-chny-2009-14-dcit-trichy-m-s-talco-trichy-tannery-effluent-treatment-company-talco-trichy</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1487-chny-2009-14-acit-chennai-m-s-attire-creations-company-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1406-chny-2007-14-m-s-c-g-constructions-chennai-acit-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1190-bang-2009-14-m-s-famous-commercial-complex-udupi-ito-udupi</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1185-bang-2009-14-m-s-famous-commercial-complex-udupi-ito-udupi</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-bang-2009-14-sri-suresh-shet-mangalore-acit-bangalore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-928-bang-2009-14-t-r-o-bangalore-m-s-sagar-apollo-hospital-bangalore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-437-mum-2008-14-m-s-rupam-colour-lab-pvt-ltd-mumbai-the-ito-7-2-1-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6828-mum-2008-14-mittal-tower-premises-co-op-society-ltd-mumbai-ito-wd-12-3-1-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-hyd-2008-14-bilt-paper-holdings-ltd-secunderabad-cit-hyderabad</loc>
               <lastmod>2025-04-15T17:14:17.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-814-bang-2009-14-dcit-bangalore-m-s-international-stones-india-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-17T12:01:28.844Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-893-bang-2009-14-sri-g-n-mohan-mysore-ito-bangalore</loc>
               <lastmod>2025-04-17T12:01:29.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6815-mum-2005-14-dcit-cir-4-2-mumbai-m-s-s-bi-capital-markets-ltd-mumbai</loc>
               <lastmod>2025-04-19T20:36:06.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4404-mum-2008-14-i-t-o-8-2-3-mumbai-m-s-nissim-traders-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T20:36:06.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1706-mum-2008-14-the-ito-12-3-1-mumbai-m-s-bhagwandas-a-nichlani-mumbai</loc>
               <lastmod>2025-04-19T22:29:04.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-889-mum-2008-14-the-ito-12-3-2-mumbai-m-s-sheela-bhagwandas-nichalani-mumbai</loc>
               <lastmod>2025-04-19T22:29:04.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3484-mum-2009-14-mewar-international-p-ltd-mumbai-ito-4-3-3-mumbai</loc>
               <lastmod>2025-04-19T22:29:04.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3483-mum-2009-14-mewar-international-p-ltd-mumbai-ito-4-3-3-mumbai</loc>
               <lastmod>2025-04-19T22:29:04.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1509-kol-2009-14-d-c-i-t-circle-6-kolkata-kolkata-national-engineering-industries-ltd-kolkata</loc>
               <lastmod>2025-04-15T14:07:14.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-290-del-2009-23-sunita-panwar-meerut-ito-meerut</loc>
               <lastmod>2025-04-18T11:14:49.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4178-del-2009-14-society-for-media-and-value-education-new-delhi-dit-e-new-delhi</loc>
               <lastmod>2025-04-18T11:14:49.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-372-ahd-2007-14-shri-lilaben-labhubhai-lakhani-surat-the-income-tax-officer-ward-9-2-surat</loc>
               <lastmod>2025-04-17T07:35:42.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2621-ahd-2005-14-leader-transport-co-anand-the-income-tax-officer-ward-1-anand</loc>
               <lastmod>2025-04-17T07:42:34.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4109-mum-2008-14-m-s-topiam-properties-p-ltd-mumbai-ito-wd-8-3-3-mumbai</loc>
               <lastmod>2025-04-19T20:56:57.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-544-mum-2009-24-dcit-cen-cir-21-sanjay-kotly</loc>
               <lastmod>2025-04-19T20:57:00.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-53-mum-2010-24-windwell-securities-p-ltd-dcit-cc-22</loc>
               <lastmod>2025-04-19T19:43:00.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5286-mum-2008-14-globe-polymers-amp-chemicals-mumbai-ito-wd-12-2-1-mumbai</loc>
               <lastmod>2025-04-19T19:57:03.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6891-mum-2008-14-m-s-growmore-exports-pvt-ltd-mumbai-the-dcit-c-c-31-mumbai</loc>
               <lastmod>2025-04-19T19:57:03.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4075-mum-2008-14-flagship-indian-investment-company-mauritius-ltd-mumbai-adit-it-3-2-mumbai</loc>
               <lastmod>2025-04-19T21:08:08.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7575-mum-2004-14-ddit-i-t-2-1-mumbai-m-s-tuv-management-services-gmbh-formerly-tuv-qualities-management-gmbh-mumbai</loc>
               <lastmod>2025-04-19T21:08:08.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-916-mum-2009-14-indo-green-projects-ltd-mumbai-ito-4-2-3-mumbai</loc>
               <lastmod>2025-04-14T12:07:05.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-hyd-2009-14-agricultural-market-committee-gudur-ito-gudur</loc>
               <lastmod>2025-04-19T05:21:57.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-hyd-2009-14-agricultural-market-committee-nellore-ito-gudur</loc>
               <lastmod>2025-04-19T05:21:57.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-16-hyd-2009-23-agricultural-market-committee-nelakondapally-acit-khammam</loc>
               <lastmod>2025-04-19T05:28:51.048Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-hyd-2009-14-acit-khammam-agricultural-market-committee-khammam-dist</loc>
               <lastmod>2025-04-19T05:28:51.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-559-hyd-2009-14-acit-khammam-agricultural-market-committee-khammam</loc>
               <lastmod>2025-04-19T05:28:51.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1277-hyd-2003-14-sri-srilekha-hire-purchase-finance-limiited-now-shriram-overseas-finance-limited-hyderabad-dcit-cir-3-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T05:21:53.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-del-2008-14-ito-e-trust-ward-iv-management-dev-institute</loc>
               <lastmod>2025-04-18T13:15:07.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3747-del-2008-14-power-finance-corporation-ltd-new-delhi-dy-cit-new-delhi</loc>
               <lastmod>2025-04-20T15:43:06.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2208-del-2007-14-mahanagar-telephone-nigam-ltd-addl-cit-range-4</loc>
               <lastmod>2025-04-18T16:42:51.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-kol-2010-14-ito-ward-6-2-kolkata-kolkata-m-s-gemini-mobiles-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-12T05:21:03.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1505-kol-2009-14-i-t-o-ward-5-3-kolkata-kolkata-m-s-black-forest-properties-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-12T05:21:03.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1197-bang-2009-14-m-s-channapatna-taluk-agricultural-produce-co-operative-marketing-society-ltd-channapatna-ito-mandya</loc>
               <lastmod>2025-07-07T14:21:39.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1037-bang-2009-14-m-s-chaitanya-properties-p-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-789-bang-2009-14-ito-bangalore-m-s-mafatlal-plywood-industries-ltd-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-896-bang-2009-14-ito-bangalore-m-s-expert-outsource-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-613-bang-2009-14-dcit-bangalore-m-s-adecco-peopleone-india-ltd-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1110-bang-2009-14-satish-kumar-bangalore-acit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1106-bang-2009-14-satish-kumar-bangalore-acit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1039-bang-2009-14-sri-h-chenne-gowda-pandavapura-ito-mandya</loc>
               <lastmod>2025-07-07T14:21:39.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1104-bang-2009-14-satish-kumar-bangalore-acit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1038-bang-2009-14-sri-h-chenne-gowda-pandavapura-ito-mandya</loc>
               <lastmod>2025-07-07T14:21:39.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5816-mum-2008-14-mukesh-v-udani-huf-mumbai-ito-wd-20-2-2-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3478-mum-2009-14-chawla-oils-p-ltd-mumbai-acit-cir-10-navi-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-hyd-2009-14-dr-v-nagaraja-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-hyd-2010-14-m-s-vital-therapeutics-limited-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-644-hyd-2009-14-m-s-wipro-ltd-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1450-hyd-2008-14-m-s-tn-nagi-reddy-amp-co-chittoor-ito-madanapalle</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-hyd-2006-14-ahmed-a-meghjani-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1145-hyd-2009-14-kamalakar-memorial-charitable-trust-hyderabad-dit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1261-hyd-2008-14-m-s-oasis-educational-society-warangal-ddit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-907-hyd-2009-14-platina-properties-amp-projects-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-viz-2010-14-m-s-sree-pragati-voluntary-service-society-mamidikuduru-the-commissioner-of-income-tax-rajahmundry</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-325-viz-2007-14-the-ito-ward-1-srikakulam-sri-s-venkat-rao-srikakulam</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-viz-2009-14-nagarjuna-education-society-guntur-cit-guntur</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-viz-2010-14-m-s-sri-jagannadha-swamy-sri-anjaneya-swamy-amp-sri-vernakeswara-swamy-temples-hyderabad-the-commissioner-of-income-tax-guntur</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-573-viz-2009-14-m-s-rohini-traders-tadepallegudem-the-ito-ward-1-tadepallegudem</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-viz-2009-14-the-dcit-circle-1-1-guntur-m-s-vrs-amp-yrn-college-committee-chirala</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-viz-2005-14-m-s-hindustan-shipyard-ltd-visakhapatnam-the-dcit-circle-3-1-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-viz-2008-14-the-acit-circle-1-kakinada-m-s-kakinada-coop-town-bank-ltd-kakinada</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-viz-2009-14-m-s-gv-educational-society-visakhapatnam-the-acit-circle-4-1-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-533-viz-2009-14-m-s-laya-visakhapatnam-the-ito-ward-3-2-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-487-coch-2010-14-shri-jobin-k-peter-muvattupuzha-ito-thodupuzha</loc>
               <lastmod>2025-07-22T10:42:20.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-viz-2007-14-the-acit-tds-range-2-visakhapatnam-m-s-vaibhav-empire-p-ltd-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-viz-2009-14-m-s-rajkamal-poultry-amp-cattle-feeds-p-ltd-visakhapatnam-the-acit-circle-4-1-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-viz-2010-14-m-s-regma-ceramics-ltd-yanam-the-acit-circle-1-kakinada</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-viz-2007-14-m-s-tadepallegudem-cold-storage-pvt-ltd-tadepallegudem-the-acit-circle-1-eluru</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-52-viz-2004-16-dcit-central-circle-visakhapatnam-sri-k-venkata-rao-rajam</loc>
               <lastmod>2025-07-22T10:42:20.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-91-viz-2002-16-m-s-aruna-estates-vizianagaram-the-dcit-central-circle-1-1-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-58-viz-2004-23-sri-e-bapanaiah-kolluru-the-dcit-circle-1-1-guntur</loc>
               <lastmod>2025-07-22T10:42:20.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-66-viz-2009-24-the-acit-circle-4-1-visakhapatnam-m-s-nagavali-solvent-oils-p-ltd-srikakulam</loc>
               <lastmod>2025-07-22T10:42:20.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-35-viz-2009-24-sri-k-raghavendra-rao-dowlaiswaram-the-acit-circle-1-rajahmundry</loc>
               <lastmod>2025-07-22T10:42:20.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1103-del-2010-14-rajendra-kumar-aggarwal-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4444-del-2009-14-dcit-new-delhi-m-s-samtel-colour-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-del-2010-14-takshika-education-gurgaon-cit-faridabad</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4673-del-2007-14-acit-circle-16-1-techspan-india-ltd</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3087-del-2009-14-m-s-sona-agro-seeds-uttrakhand-ito-uttrakhand</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3210-del-2008-14-sai-computers-p-ltd-meerut-cit-meerut</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-363-del-2010-14-m-s-stresscrete-p-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2656-del-2007-14-acit-circle-16-1-techspan-india-ltd</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3340-del-2009-14-zenelini-leather-wear-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-235-ahd-2008-24-smt-rupal-m-shah-ahmedabad-the-acit-range-7-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-ahd-2010-14-cairn-energy-india-west-b-v-surat-the-adit-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2889-ahd-2006-14-the-ito-ward-1-3-surat-matra-ahar-pvt-ltd-dist-surat</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4521-ahd-2007-14-the-acit-circle-5-surat-chokshi-yarn-surat</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-614-ahd-2008-14-shri-ashwinbhai-b-pokiya-surat-the-acit-range-9-surat</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-784-ahd-2007-14-the-dcit-circle-4-ahmedabad-inductotherm-india-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1402-ahd-2007-14-the-ito-ward-8-2-ahmedabad-sukrut-chemicals-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2389-ahd-2006-14-shri-n-suseelan-surat-the-acit-circle-1-surat</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3424-ahd-2008-14-honeyvick-enterprises-pvt-ltd-baroda-the-acit-circle-1-2-baroda</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1397-ahd-2007-14-the-dcit-circle-8-ahmedabad-yash-organics-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-52-del-2010-24-m-s-towa-sales-corporation-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4058-del-2009-14-dcit-new-delhi-sigma-corporation-india-ltd-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4084-del-2006-14-smr-investments-ltd-ddit-circle-2-2</loc>
               <lastmod>2025-09-17T13:00:40.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4243-del-2009-14-s-m-berry-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4897-del-2009-14-ito-new-delhi-smt-shukla-seth-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3989-del-2009-14-sukriti-new-delhi-dit-e-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3964-del-2009-14-shanti-devi-memorial-education-amp-welfare-society-gurgaon-ito-gurgaon</loc>
               <lastmod>2025-09-17T13:00:40.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4896-del-2009-14-ito-new-delhi-smt-shukla-seth-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4047-del-2009-14-sahyog-vikas-seva-evam-cultural-society-bulandshahr-cit-meerut</loc>
               <lastmod>2025-09-17T13:00:40.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4038-del-2009-14-dcit-new-delhi-m-s-samtel-india-ltd-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maa-saraswati-educational-trust-union-of-india-and-anr-1321-2009</loc>
               <lastmod>2025-09-18T07:01:52.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/van-oord-acz-india-p-ltd-commissioner-of-income-tax-439</loc>
               <lastmod>2025-09-18T07:01:28.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-rohtak-sewa-bharti-haryana-pradesh-707</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-amrita-chadha-and-commissioner-of-income-tax-iii-ludhiana-and-commissioner-of-income-tax-ii-chandigarh-commissioner-of-income-tax-ludhiana-and-m-s-nahar-exports-ltd-ludhiana-and-m-s-nahar-spinning-mills-ltd-ludhiana-and-m-s-viticulture-council-of-punjab-chandigarh-and-m-s-council-for-value-added-horticulture-in-punjab-chandigarh-and-m-s-council-for-citrus-agri-juicing-in-punjab-chandigarh-112-2010</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-amrita-chadha-and-commissioner-of-income-tax-iii-ludhiana-and-commissioner-of-income-tax-ii-chandigarh-commissioner-of-income-tax-ludhiana-and-m-s-nahar-exports-ltd-ludhiana-and-m-s-nahar-spinning-mills-ltd-ludhiana-and-m-s-viticulture-council-of-punjab-chandigarh-and-m-s-council-for-value-added-horticulture-in-punjab-chandigarh-and-m-s-council-for-citrus-agri-juicing-in-punjab-chandigarh-112-2010</loc>
               <lastmod>2025-09-18T06:53:07.055Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/i-d-i-o-construction-and-industry-india-ltd-the-union-of-india-through-the-joint-secretary-department-of-mines-government-of-india-shastri-bhawan-new-delhi-and-the-joint-secretary-legal-advisor-department-of-mines-government-of-india-shastri-bhawan-new-delhi-and-the-state-of-bihar-through-secretary-mines-and-minerals-department-government-of-bihar-patna-and-the-additional-secretary-mines-and-geology-government-of-bihar-patna-and-the-district-magistrate-lakhisarai-and-the-mineral-development-district-officer-lakhisarai-16998</loc>
               <lastmod>2025-12-25T11:50:24.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashok-kumar-jain-commissioner-of-income-tax-dehradun-43</loc>
               <lastmod>2025-12-25T08:05:43.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-369-ahd-2009-24-m-s-m-kantilal-exports-surat-the-acit-cent-circle-2-surat</loc>
               <lastmod>2026-01-13T08:54:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-321-ahd-2009-24-shree-gurjari-industries-ltd-surat-the-acit-range-4-surat</loc>
               <lastmod>2026-01-13T08:54:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-181-ahd-2009-24-the-ito-ward-9-2-ahmedabad-a-o-p-of-shri-g-k-basantani-amp-others-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-bang-2010-14-m-s-venkatesha-education-society-bangalore-acit-bangalore</loc>
               <lastmod>2025-12-25T15:34:25.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-146-ahd-2006-16-smt-sumitraben-naginbhai-patel-surat-the-acit-cent-circle-1-surat</loc>
               <lastmod>2026-01-13T08:54:38.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-826-ahd-2007-14-m-s-kathiawadi-hotel-valsad-the-income-tax-officer-ward-2-valsad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-605-ahd-2007-14-the-acit-baroda-circle-4-2-baroda-m-s-tdw-india-limited-baroda</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2352-ahd-2006-14-shri-vasant-r-chheda-valsad-the-acit-valsad-circle-valsad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2236-ahd-2005-14-the-ito-ward-10-3-ahmedabad-shri-mayurbhai-suryakant-shah-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-ahd-2009-14-navnirman-kelvani-mandal-trust-the-cit-valsad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2323-ahd-2007-14-the-acit-central-circle-2-baroda-m-s-rajesh-tobacco-co-bhavnagar</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2419-ahd-2007-14-bank-of-maharashtra-anand-the-income-tax-officer-tds-anand</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1509-ahd-2007-14-shri-deepal-navinchandra-shah-gandhinagar-the-acit-gnr-circle-gandhinagar</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-895-ahd-2005-14-klockner-desma-machinery-pvt-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2374-ahd-2007-14-the-acit-circle-6-surat-m-s-shah-gems-surat</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-866-ahd-2007-14-m-s-siddharth-coporation-daman-the-acit-vapi-circle-vapi</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-ahd-2007-14-m-s-ario-brothers-baroda-the-acit-circle-2-baroda</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4192-ahd-2003-14-alembic-glass-industries-ltd-the-dy-cit-baroda-circle-1</loc>
               <lastmod>2026-01-13T08:54:38.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1497-ahd-2005-14-m-s-gamdiwala-dairy-ahmedabad-the-acit-circle-3-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4313-ahd-2003-14-the-dcit-baroda-circle-1-alembic-ltd</loc>
               <lastmod>2026-01-13T08:54:38.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4911-del-2009-14-ravee-capital-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-648-del-2007-14-om-prakash-arora-acit-circle-31-1</loc>
               <lastmod>2026-01-09T08:57:34.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3225-del-2008-14-prafful-exports-new-delhi-acit-circle-29-1-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-947-del-2008-14-acit-circle-i-goel-udyog</loc>
               <lastmod>2026-01-09T08:57:34.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1654-del-2008-14-rugs-india-ito-ward-2</loc>
               <lastmod>2026-01-09T08:57:34.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3322-del-2009-14-m-s-pradeep-agencies-joint-venture-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3969-del-2009-14-sanjeev-aggarwal-new-delhi-acit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3858-del-2009-14-ito-new-delhi-m-s-nicky-construction-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2230-del-2008-14-narinder-kumar-thakur-new-delhi-ito-ward-43-4-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2742-del-2008-14-dcit-circle-11-1-new-delhi-fx-infotechnologies-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T16:28:57.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-924-ahd-2007-14-the-dcit-circle-1-surat-alidhara-textool-engineers-pvt-ltd</loc>
               <lastmod>2025-04-17T02:14:34.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2690-ahd-2006-14-the-ito-ward-8-3-surat-m-s-gurukrupa-construction-surat</loc>
               <lastmod>2025-04-16T20:42:35.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3093-ahd-2007-14-the-acit-vapi-circle-vapi-m-s-alfa-lamination-daman</loc>
               <lastmod>2025-04-16T20:42:35.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3094-ahd-2007-14-the-acit-vapi-circle-vapi-umedica-laboratories-pvt-ltd-vapi</loc>
               <lastmod>2025-04-16T20:42:35.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-430-ahd-2009-24-tonira-pharma-limited-bharuch-the-income-tax-officer-ward-4-bharuch</loc>
               <lastmod>2025-04-17T02:35:36.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3007-ahd-2009-14-jivraj-tea-limited-surat-the-dy-cit-cent-circle-2-surat</loc>
               <lastmod>2025-04-17T01:42:34.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4329-ahd-2007-14-forntline-corporation-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
               <lastmod>2025-04-17T01:42:34.979Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2663-mum-2007-14-m-s-barwil-forbes-shipping-services-ltd-mumbai-dcit-rg-1-1-mumbai</loc>
               <lastmod>2025-04-19T17:49:58.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3033-del-2009-14-ito-new-delhi-m-s-west-land-properties-amp-industrial-ltd-new-delhi</loc>
               <lastmod>2025-04-16T16:14:35.307Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1176-ahd-2006-14-m-s-uttam-fine-tex-pvt-ltd-surat-the-acit-cent-circle-3-surat</loc>
               <lastmod>2025-04-16T18:21:36.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1288-ahd-2007-14-the-ito-ward-6-4-ahmedabad-n-anmol-fab-ahmedabad</loc>
               <lastmod>2025-04-16T18:28:34.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1298-ahd-2007-14-m-s-shilp-gravures-ahmedabad-the-acit-circle-6-ahmedabad</loc>
               <lastmod>2025-04-16T18:28:34.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4370-ahd-2007-14-alidhara-warptex-engineers-surat-the-acit-circle-2-surat</loc>
               <lastmod>2025-04-16T18:28:35.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3307-del-2006-14-botil-oil-tools-india-pvt-ltd-dcit-circle-2-1</loc>
               <lastmod>2025-04-16T13:07:36.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1010-bang-2009-14-acit-bangalore-m-s-kumar-nirman-amp-nivesh-p-ltd-bangalore</loc>
               <lastmod>2025-04-14T21:42:00.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-40-bang-2008-16-smt-rabia-begum-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-14T21:35:08.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-49-bang-2008-16-dcit-bangalore-smt-v-jeyanthi-bangalore</loc>
               <lastmod>2025-04-14T21:42:00.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3895-ahd-2007-14-the-ito-ward-8-4-surat-m-s-rameshwar-hardware-mart-surat</loc>
               <lastmod>2025-04-21T17:29:30.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-rjt-2008-14-smt-neeta-nilesh-shah-jamnagar-the-income-tax-officer-ward-2-2-jamnagar</loc>
               <lastmod>2025-04-20T10:22:15.760Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-rjt-2007-14-m-s-premier-developers-jamnagar-the-assistant-commissioner-of-income-tax-circle-3-jamnagar</loc>
               <lastmod>2025-04-20T10:22:15.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-125-ind-2004-16-the-acit-2-1-m-s-b-m-g-culcattawala-jewellars-p-ltd</loc>
               <lastmod>2025-04-21T21:08:50.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-755-mum-2009-24-lintas-inida-p-ltd-dcit-3-2</loc>
               <lastmod>2025-04-19T22:01:12.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2400-mum-2009-14-beverly-linn-engineer-mumbai-ito-it-3-1-mumbai</loc>
               <lastmod>2025-04-19T22:22:05.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2458-mum-2008-14-the-ito-wd-20-2-2-mumbai-the-maxamann-computer-industries-mumbai</loc>
               <lastmod>2025-04-19T22:22:05.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2606-mum-2009-14-metalink-international-mumbai-the-income-tax-officer-24-3-2-mumbai</loc>
               <lastmod>2025-04-19T22:22:05.647Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2633-mum-2009-14-m-s-borosil-glass-works-ltd-mumbai-addl-c-i-t-circle-6-1-mumbai</loc>
               <lastmod>2025-04-19T22:22:05.701Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1373-mum-2007-14-m-s-wall-street-finance-ltd-mumbai-cit-a-ix-mumbai</loc>
               <lastmod>2025-04-19T19:57:03.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-319-mum-2009-14-gp-offset-p-ltd-mumbai-acit-cir-6-3-mumbai</loc>
               <lastmod>2025-04-19T19:57:03.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1022-ahd-2007-14-shri-mahendrapal-rajeshkumar-gandhi-ahmedabad-the-acit-circle-11-ahmedabad</loc>
               <lastmod>2025-04-21T17:15:32.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-ahd-2007-14-m-s-shivam-infrastructure-surat-the-acit-circle-9-surat</loc>
               <lastmod>2025-04-21T17:15:33.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1400-ahd-2007-14-the-ito-ward-5-2-ahmedabad-shri-nilesh-bansilal-shah-ahmedabad</loc>
               <lastmod>2025-04-21T17:22:22.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1136-ahd-2007-14-the-acit-circle-9-surat-m-s-dhami-brothers-surat</loc>
               <lastmod>2025-04-21T17:36:33.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-ind-2007-14-m-s-manoj-serjicals-ind-ltd-the-acit-3-1</loc>
               <lastmod>2025-04-21T22:01:37.003Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-177-mum-2008-23-sukhminder-s-gill-mumbai-acit-20-3-mumbai</loc>
               <lastmod>2025-04-14T12:21:05.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-55-ahd-2006-16-shri-rameshkumar-hargovandas-shah-mehsana-the-acit-mehsana-circle-mehsana</loc>
               <lastmod>2025-04-17T16:49:42.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1163-ahd-2007-14-the-acit-circle-7-ahmedabad-v-r-tetiles-ahmedabad</loc>
               <lastmod>2025-04-17T16:49:42.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-459-ind-2008-14-m-s-honuman-kela-group-burhanpur-the-i-t-o-burhanpur</loc>
               <lastmod>2025-04-15T13:56:34.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1537-mum-2008-14-the-dy-cit-5-1-mumbai-m-s-amar-remedies-ltd-mumbai</loc>
               <lastmod>2025-04-19T17:29:02.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5067-mum-2008-14-m-s-acc-ltd-formely-known-as-the-associated-cement-companies-ltd-mumbai-the-dcit-cir-1-1-mumbai</loc>
               <lastmod>2025-04-19T17:29:02.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1634-lkw-1996-14-acit-lucknow-sahara-india-saving-amp-investment-corp-lucknow</loc>
               <lastmod>2025-04-16T13:28:27.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4363-del-2009-14-acit-new-delhi-sh-brij-kumar-aggarwal-new-delhi</loc>
               <lastmod>2025-04-16T13:28:28.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-35-del-2010-23-dcit-new-delhi-m-s-vedaris-technology-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T11:21:51.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2551-del-2008-14-metro-ortem-limited-new-delhi-dcit-circle-6-1-new-delhi</loc>
               <lastmod>2025-04-18T08:42:52.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-ind-2007-14-m-s-lakhani-footcare-ltd-the-acit-5-1</loc>
               <lastmod>2025-04-16T05:00:24.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3727-mum-2009-14-ddit-it-1-2-mumbai-m-s-daimler-chrysler-ag-mumbai</loc>
               <lastmod>2025-04-19T18:50:10.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1655-ahd-2006-14-m-s-lily-moulders-pvt-ltd-baroda-the-acit-circle-1-2-baroda</loc>
               <lastmod>2025-04-17T07:14:40.014Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1797-ahd-2007-14-the-ito-ward-9-3-ahmedabad-dr-nita-d-patel-ahmedabad</loc>
               <lastmod>2025-04-17T07:14:40.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2021-mum-2007-14-sri-jayendra-chokshi-mumbai-cit-a-xvi-mumbai</loc>
               <lastmod>2025-04-19T21:01:00.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-818-mum-2009-14-mr-jayant-h-joshi-mumbai-dcit-24-3-mumbai</loc>
               <lastmod>2025-04-19T21:01:00.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4540-mum-2008-14-dcit-rg-3-1-mumbai-m-s-accenture-services-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T17:22:06.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4436-ahd-2007-14-shri-dinesh-babulal-thakkar-ahmedabad-the-acit-cent-circle-2-2-ahmedabad</loc>
               <lastmod>2025-04-17T16:49:43.616Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2221-ahd-2006-14-the-dycit-circle-8-ahmedabad-shilp-gravures-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T16:49:43.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2700-mum-2009-14-priti-shreepal-dalal-mumbai-ito-12-3-2-mumbai</loc>
               <lastmod>2025-04-20T00:57:31.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6855-mum-2008-14-pranavaditya-spinning-mills-ltd-mumbai-acit-cir-3-2-mumbai</loc>
               <lastmod>2025-04-20T00:57:32.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2755-mum-2009-14-grand-living-india-p-ltd-mumbai-acit-cen-cir-45-mumbai</loc>
               <lastmod>2025-04-20T01:22:17.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2757-mum-2009-14-grand-living-india-p-ltd-mumbai-acit-cen-cir-45-mumbai</loc>
               <lastmod>2025-04-20T01:22:17.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-789-ahd-2004-14-avani-petrochem-pvt-ltd-baroda-the-dy-comm-of-income-tax-circle-1-baroda</loc>
               <lastmod>2025-04-15T20:21:25.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-ind-2004-14-m-s-steel-tubes-of-india-ltd-the-acit-cir-3-1</loc>
               <lastmod>2025-04-15T21:21:21.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3703-mum-2009-14-poshs-metal-industries-ltd-mumbai-d-c-i-t-10-2-mumbai</loc>
               <lastmod>2025-04-14T06:35:00.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-del-2010-14-sh-mukesh-kumar-yadav-gurgaon-ito-gurgaon</loc>
               <lastmod>2025-04-16T14:56:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1068-del-2009-14-nav-yug-sewing-machine-co-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T13:49:28.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-456-mum-2004-16-dcit-central-circle-13-m-s-utv-software-communication-ltd</loc>
               <lastmod>2025-04-16T12:35:29.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-453-mum-2009-14-the-dcit-cen-cir-32-mumbai-m-s-usv-ltd-mumbai</loc>
               <lastmod>2025-04-16T12:35:29.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7128-mum-2008-14-niemla-synthetics-p-ltd-mumbai-ito-4-3-1</loc>
               <lastmod>2025-04-16T12:35:29.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3976-mum-2009-14-ruchi-infotech-ltd-indore-indore-dcit-cc-40-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-696-mum-2009-14-ramgopal-ganpatrai-amp-sons-p-ltd-mumbai-acit-osd-i-cir-7-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2613-mum-2009-14-rajesh-industries-mumbai-ito-14-2-2-mumbai</loc>
               <lastmod>2025-04-16T12:14:30.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2529-mum-2009-14-ito-3-2-3-mumbai-roderick-sale-mumbai</loc>
               <lastmod>2025-04-16T12:14:29.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3933-del-2009-14-dcit-new-delhi-m-s-ajanta-offset-amp-packaging-ltd-new-delhi</loc>
               <lastmod>2025-04-14T08:49:00.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-785-mum-2009-14-rekha-khandelwal-mumbai-acit-25-3-mumbai</loc>
               <lastmod>2025-04-14T08:42:05.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-981-ahd-2007-14-the-ito-ward-3-mehsana-shri-prakashkumar-kanaiyalal-shah-kalol</loc>
               <lastmod>2025-04-15T20:21:23.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-996-bang-2009-14-shri-k-v-nagaraj-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-22T02:08:32.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-ind-2009-14-sri-santosh-kumar-soni-the-acit-4-1</loc>
               <lastmod>2025-04-22T02:08:32.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-ind-2009-14-smt-kalabai-soni-the-acit-4-1</loc>
               <lastmod>2025-04-22T02:08:32.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-720-coch-2008-14-dcit-thrissur-ksfe-ltd-thrissur</loc>
               <lastmod>2025-04-17T23:35:46.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-906-coch-2008-14-acit-kottayam-m-m-publication-ltd-kottayam</loc>
               <lastmod>2025-04-17T23:35:48.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-7-coch-2007-16-deepa-mathew-cochin-dcit-ernakulam</loc>
               <lastmod>2025-04-17T23:35:45.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-245-ind-2008-14-m-s-keti-construction-i-ltd-the-acit-5-1</loc>
               <lastmod>2025-04-16T05:00:26.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-44-ind-2009-24-m-s-industrial-filters-amp-fabrics-pvt-ltd-indore-the-acit-indore</loc>
               <lastmod>2025-04-16T05:00:26.371Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-ind-2008-14-the-acit-3-1-m-s-star-delta-transfarmers</loc>
               <lastmod>2025-04-21T21:57:42.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-ind-2008-14-the-acit-3-1-m-s-servite-sisters-society</loc>
               <lastmod>2025-04-21T21:57:42.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-581-ind-2009-14-shri-praveen-kumar-dhoka-ujjain-the-i-t-o-ujjain</loc>
               <lastmod>2025-04-21T22:29:43.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-580-ind-2009-14-shri-ashok-kmuram-dhoka-ujjain-the-i-t-o-indore</loc>
               <lastmod>2025-04-21T22:29:43.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1062-mum-2009-14-rama-narang-churchgate-dcit-cc-36-mumbai</loc>
               <lastmod>2025-04-20T22:29:27.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7501-mum-2007-14-m-s-haria-exports-ltd-mumbai-the-dcit-wd-8-2-mumbai</loc>
               <lastmod>2025-04-19T20:01:14.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4812-mum-2008-14-dy-c-i-t-rg8-3-mumbai-m-s-valia-impex-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T23:15:23.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4435-del-2009-14-m-s-rubber-udyog-vikas-p-ltd-faridabad-acit-faridabad</loc>
               <lastmod>2025-04-18T09:28:47.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-del-2010-14-ito-new-delhi-sh-madhusudan-lal-nanda-noida</loc>
               <lastmod>2025-04-18T09:14:47.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1929-del-2008-14-dcit-circle-6-1-maharashtra-seamless-ltd</loc>
               <lastmod>2025-04-18T09:14:46.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-302-ahd-2009-24-shri-bakulesh-k-mehta-ahmedabad-the-acit-cent-circle-1-3-ahmedabad</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-237-ahd-2009-24-the-acit-mehsana-circle-mehsana-m-s-royal-construction-co-mehsana</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-agr-2010-24-shri-virender-kumar-jain-gwalior-acit-gwalior</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-92-bang-2009-24-m-s-ferro-concerete-co-of-india-steel-industrial-estate-bangalore-jcit-asst-special-range-hubli</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-93-bang-2009-24-m-s-ferro-concerete-co-of-india-steel-industrial-estate-bangalore-jcit-asst-special-range-hubli</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-313-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-323-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-318-chny-2007-24-indian-bank-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-362-chny-2009-24-m-s-g-f-securities-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-344-chny-2009-24-shri-r-dhanaraj-chennai-ito-chennai</loc>
               <lastmod>2024-10-09T22:24:14.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3463-del-2009-14-ito-new-delhi-m-s-o-j-securities-p-ltd-new-delhi</loc>
               <lastmod>2024-10-09T20:00:25.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-del-2010-14-sh-kamal-kishore-pankaj-aggarwal-huf-new-delhi-ito-new-delhi</loc>
               <lastmod>2024-10-09T20:00:25.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-387-del-2010-14-dcit-new-delhi-m-s-gujarat-guardian-ltd-new-delhi</loc>
               <lastmod>2024-10-09T20:00:25.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-del-2010-14-ito-new-delhi-sh-priyanka-sharma-new-delhi</loc>
               <lastmod>2024-10-09T20:00:25.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-del-2010-14-mrs-ruby-sheikh-new-delhi-dcit-new-delhi</loc>
               <lastmod>2024-10-09T20:00:25.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-bang-2010-14-m-s-venkatesha-education-society-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-17T16:21:38.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-bang-2010-14-m-s-venkatesha-education-society-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-17T16:21:38.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-bang-2010-14-m-s-venkatesha-education-society-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-17T16:21:38.852Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2078-kol-2009-14-purni-devi-shyamsayka-charity-trust-kolkata-dit-exemption-kolkata-kolkata</loc>
               <lastmod>2025-04-15T14:07:14.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-kol-2010-14-poddar-janseva-trust-kolkata-dit-exemption-kolkata-kolkata</loc>
               <lastmod>2025-04-16T18:28:36.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1749-mum-2009-14-acit-rg-10-1-mumbai-infrastructure-leasing-amp-financial-services-ltd-mumbai</loc>
               <lastmod>2025-04-14T12:07:05.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-917-mum-2009-14-indo-green-projects-ltd-mumbai-ito-4-2-3-mumbai</loc>
               <lastmod>2025-04-14T12:07:05.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-hyd-2009-14-sri-g-p-reddy-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-04-19T04:35:52.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-739-hyd-2009-14-ddit-hyderabad-agricultural-market-commitee-karimnagar</loc>
               <lastmod>2025-04-19T05:28:51.333Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-551-hyd-2009-14-acit-khammam-agricultural-market-committee-khammam-dist</loc>
               <lastmod>2025-04-19T05:28:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-544-hyd-2009-14-acit-khammam-agricultural-market-committee-khammam-dist</loc>
               <lastmod>2025-04-19T05:28:51.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-542-hyd-2009-14-acit-khammam-agrilcultural-market-committee-khammam-dist</loc>
               <lastmod>2025-04-19T05:28:51.607Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-550-hyd-2009-14-acit-khammam-agricultural-market-committee-khammam-dist</loc>
               <lastmod>2025-04-19T05:28:51.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-32-hyd-2009-23-agriculutural-market-committee-khammam-acit-khammam</loc>
               <lastmod>2025-04-19T05:28:50.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6702-mum-2008-14-income-tax-officer-ward-6-3-1-mumbai-hema-marine-services-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-20T23:36:30.076Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4137-mum-2009-14-acit-12-1-mumbai-prestress-wire-industries-mumbai</loc>
               <lastmod>2025-04-21T02:36:26.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4148-del-2009-14-ito-panipat-sh-sushil-gupta-panipat</loc>
               <lastmod>2025-04-18T10:35:54.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4149-del-2009-14-acit-panipat-m-s-sheena-overseas-pvt-ltd-panipat</loc>
               <lastmod>2025-04-18T10:35:54.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-12-mum-2005-16-sri-mahendra-d-kapadia-mumbai-acit-cen-cir-20-mumbai</loc>
               <lastmod>2024-10-09T23:18:54.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-30-coch-2008-16-acit-cochin-deepa-mathew-ernakulam</loc>
               <lastmod>2024-10-09T23:18:54.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-12-coch-2007-16-dcit-cochin-deepa-mathew-ernakulam</loc>
               <lastmod>2024-10-09T23:18:54.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-80-ahd-2006-16-shri-maganbhai-d-vachhani-baroda-the-acit-circle-2-baroda</loc>
               <lastmod>2024-10-09T23:18:54.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-214-ahd-2005-16-the-acit-central-circle-1-2-ahmedabad-shri-yudhvir-ramlal-mani-ahmedabad</loc>
               <lastmod>2024-10-09T23:18:54.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1135-ahd-2007-14-the-acit-circle-9-surat-m-s-i-p-patel-amp-co-surat</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1232-ahd-2007-14-m-s-i-p-patel-amp-co-surat-the-acit-circle-9-surat</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1743-ahd-2007-14-the-acit-vapi-circle-vapi-m-s-metal-link-alloys-ltd-nani-daman</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-ahd-2007-14-the-acit-circle-6-baroda-skanska-cementation-international-ltd-baroda</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1665-ahd-2008-14-the-adit-intl-taxn-ahmedabad-skanska-cementation-international-ltd-india-project-offficer-baroda</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1021-bang-2009-14-intellinet-technologies-i-pvt-ltd-bangalore-ito-bangalore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-560-bang-2009-14-acit-bangalore-sri-b-p-srinivasa-raju-bangalore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5168-mum-2008-14-si-group-india-p-ltd-earlier-know-as-schenectady-herdillia-ltd-navi-mumbai-dcit-rg-3-3-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6014-mum-2006-14-m-s-darbhanga-mansion-co-op-hsg-soc-ltd-mumbai-ito-16-1-2-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2677-mum-2009-14-dy-c-i-t-8-2-mumbai-m-s-nuc-soft-ltd-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4440-mum-2008-14-rajlaxmi-developers-mumbai-ito-23-3-2-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2332-mum-2009-14-ajay-singh-deol-mumbai-acit-1-1-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6389-mum-2005-14-dcit-25-1-mumbai-m-s-avishkar-enterprises-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2341-mum-2009-14-dcit-cir-7-1-mumbai-pan-india-network-infravest-p-ltd-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-763-mum-2009-14-lactose-india-ltd-mumbai-acit-cir-6-3-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6260-mum-2005-14-acit-cir-8-1-mumbai-m-s-datamatics-technologies-ltd-mumbai</loc>
               <lastmod>2024-10-23T17:31:47.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3592-ahd-2007-14-alidhara-textool-engineers-pvt-ltd-surat-the-acit-range-1-surat</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-353-ahd-2007-14-m-s-ario-brothers-baroda-the-acit-circle-2-baroda</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-457-ahd-2010-14-cairn-energy-india-west-b-v-surat-the-adit-ahmedabad</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2138-ahd-2007-14-ganga-tapi-tatkal-seva-pvt-ltd-surat-the-dy-cit-circle-1-surat</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2619-ahd-2008-14-m-s-krishna-corporation-surat-the-income-tax-officer-ward-5-2-surat</loc>
               <lastmod>2024-10-23T17:39:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4201-mum-2005-14-ito-1-1-4-mumbai-m-s-great-escape-travels-p-ltd-mumbai</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-905-mum-2009-14-ito-wd-21-1-2-mumbai-laxmi-packers-mumbai</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2504-mum-2009-14-anuradha-a-vyas-mumbai-ito-25-30-3-mumbai</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2828-mum-2009-14-unitop-chemicals-p-ltd-mumbai-dcit-rg-8-3-mumbai</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-655-lkw-2009-14-ito-3-4-kanpur-shri-veer-deo-singh-kanpur</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-633-lkw-2009-14-shri-rajan-rastogi-lucknow-the-a-c-i-t-lucknow</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1528-kol-2008-14-ito-ward-3-1-kolkata-m-s-quito-exim-limited-kolkata</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-241-kol-2009-14-m-s-civcon-construction-p-ltd-kolkata-dcit-circle-11-kolkata-kolkata</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-417-ind-2008-14-smt-asha-devi-lath-the-i-t-o</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-ind-2006-14-the-ito-shri-kanakmal-kothari</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-ind-2006-14-the-ito-shri-mukesh-kanakmal-kothari</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-ind-2006-14-sh-mukesh-kuamr-kanakmal-kothari-the-ito</loc>
               <lastmod>2024-10-23T17:35:30.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1589-chny-2009-14-dcit-chennai-shri-r-benjamin-cherian-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1588-chny-2009-14-dcit-chennai-shri-r-benjamin-cherian-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-chny-2009-14-acit-chennai-shri-sajan-k-hegde-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-chny-2009-14-y-jagan-mohan-chennai-acit-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-511-chny-2009-14-m-s-british-weaving-company-karur-dcit-trichy</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1926-chny-2009-14-acit-vellore-m-s-eswari-builders-ambur</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1510-chny-2009-14-rose-of-sharon-gospel-ministries-pudukkottai-cit-madurai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1674-chny-2007-14-acit-chennai-shri-t-r-pachamuthu-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-300-chny-2007-14-smt-r-vasanthi-salem-ito-salem</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1774-chny-2007-14-shri-g-ramkumar-chennai-dcit-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-578-chny-2008-14-acit-chennai-m-s-flakt-india-ltd-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2004-chny-2007-14-acit-madurai-shri-l-pandian-karaikudi</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-697-chny-2007-14-ito-tambaram-dr-v-muralikrishnan-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2227-chny-2008-14-rvs-educational-trust-chennai-ddit-e-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1221-chny-2009-14-dr-b-chendhilnathan-chennai-acit-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1238-chny-2009-14-ddit-chennai-m-s-the-institute-for-development-education-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1938-chny-2009-14-m-s-nagarjuna-oil-corporation-ltd-chennai-dcit-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1428-chny-2004-14-tube-investments-of-india-ltd-chennai-jcit-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1587-chny-2009-14-ito-chennai-m-s-k-somasundaram-amp-brothers-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-849-chny-2008-14-dcit-chennai-m-s-royal-sundaram-alliance-insurance-company-ltd-chennai</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-693-bang-2009-14-dcit-bangalore-sri-harish-premdoss-huf-bangalore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1191-bang-2009-14-m-s-famous-commercial-complex-udupi-ito-udupi</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1187-bang-2009-14-m-s-famous-commercial-complex-udupi-ito-udupi</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1186-bang-2009-14-m-s-famous-commercial-complex-udupi-ito-udupi</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-559-bang-2009-14-acit-bangalore-sri-b-p-srinivasa-raju-bangalore</loc>
               <lastmod>2024-10-23T17:35:30.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-816-bang-2009-14-ito-bangalore-shri-k-l-suresh-ramanagar</loc>
               <lastmod>2025-04-22T02:08:31.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-agr-2010-24-sh-hem-kumar-jain-gwalior-acit-gwalior</loc>
               <lastmod>2025-04-16T23:35:37.867Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-218-ahd-2007-23-hamilton-houseware-pvt-ltd-dadra-d-amp-nh-acit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-32-ahd-2007-23-parikh-spices-products-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-2-ahmedabad</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-145-ahd-2007-23-bhagwati-caterers-pvt-ltd-ahmedabad-the-dy-cit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-144-ahd-2007-23-bhagwati-caterers-pvt-ltd-ahmedabad-the-dy-cit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-262-ahd-2006-23-manekbaug-co-op-hsg-so-ltd-ahmedabad-the-acit-circle-9-ahmedabad</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-89-ahd-2007-23-shri-prakashkumar-kanaiyalal-shah-kalol-the-income-tax-officer-ward-3-mehsana</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-177-ahd-2007-23-gujarat-lease-financing-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-205-chny-2009-23-m-s-international-rubber-amp-plastics-chennai-ito-tambaram</loc>
               <lastmod>2024-10-09T21:47:13.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2618-ahd-2008-14-m-s-krishna-corporation-surat-the-income-tax-officer-ward-5-2-surat</loc>
               <lastmod>2025-04-15T20:21:24.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2740-mum-2009-14-indian-oil-blending-ltd-now-amalgamated-with-indian-oil-corporation-ltd-mumbai-acit-10-1-mumbai</loc>
               <lastmod>2025-04-20T23:57:18.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3048-mum-2009-14-dcit-cir-7-1-mumbai-npil-laboratories-amp-diagnostics-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T23:57:18.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-mum-2008-14-m-s-balance-equity-broking-india-pvt-ltd-mumbai-the-acit-4-1</loc>
               <lastmod>2025-04-20T23:57:18.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6846-mum-2008-14-steel-suppliers-ltd-mumbai-ito-wd-7-2</loc>
               <lastmod>2025-04-20T23:57:18.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4130-del-2009-14-dcit-new-delhi-m-s-text-hundred-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T14:56:32.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1444-mum-2008-14-m-s-madhulika-oswal-mumbai-the-addl-cit-19-3-mumbai</loc>
               <lastmod>2025-04-16T12:42:29.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8821-mum-2004-14-m-s-pfizer-ltd-mumbai-the-dy-cit-rg-8-2-mumbai</loc>
               <lastmod>2025-04-16T12:42:29.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2075-kol-2009-14-dcit-c-c-xix-kolkata-kolkata-m-s-darjeeling-jalpaiguri-tea-co-ltd-kolkata</loc>
               <lastmod>2025-04-16T10:14:27.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4312-mum-2008-14-m-s-ginners-amp-pressers-ltd-mumbai-the-ito-1-1-4-mumbai</loc>
               <lastmod>2025-04-19T19:36:10.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2994-mum-2008-14-the-acit-cen-cir-13-mumbai-shri-amitabh-bachan-mumbai</loc>
               <lastmod>2025-04-19T20:01:13.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1533-mum-2009-14-rachit-investments-ltd-mumbai-ito-8-3-3-mumbai</loc>
               <lastmod>2025-04-19T18:36:12.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1400-kol-2009-14-ito-kalimpong-kalimpong-dorjee-namgyal-lepcha-kalimpong</loc>
               <lastmod>2025-04-15T14:00:21.329Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1389-kol-2009-14-shree-abhi-sankar-mohalanobish-siliguri-dcit-circle-1-siliguri-siliguri</loc>
               <lastmod>2025-04-15T14:00:22.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-270-kol-2010-14-barbarik-sewa-dham-kolkata-director-of-income-tax-exemption-1-kolkata-kolkata</loc>
               <lastmod>2025-04-15T13:56:37.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2540-mum-2009-14-ito-23-3-2-mumbai-4r-health-care-products-mumbai</loc>
               <lastmod>2025-04-16T06:49:26.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-del-2009-14-dy-dit-e-new-delhi-national-association-of-software-amp-service-companies-nasscom-new-delhi</loc>
               <lastmod>2025-04-16T07:49:26.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2554-del-2006-14-adit-e-investigation-ciurcle-ii-national-association-of-software-amp-service-companies</loc>
               <lastmod>2025-04-16T07:49:27.040Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4177-mum-2009-14-acit-cc-14-mumbai-octopus-projects-amp-shipping-p-ltd-now-merged-with-maearsk-india-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T21:57:23.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-762-mum-2009-24-ito-wd-19-2-3-jolly-hirise-co-op-hsg-soc-ltd</loc>
               <lastmod>2025-04-20T17:29:19.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-748-mum-2009-24-shri-p-subramanyam-acit-cir-23-3</loc>
               <lastmod>2025-04-19T22:01:12.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-813-mum-2010-14-dcit-1-3-mumbai-thomas-cook-india-ltd-mumbai</loc>
               <lastmod>2025-04-19T19:01:14.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-101-mum-2006-16-sri-mangatram-arora-mumbai-acit-cent-cir-41-mumbai</loc>
               <lastmod>2025-04-19T20:28:58.744Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2609-mum-2009-14-acit-cir-6-1-mumbai-bda-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T20:28:58.971Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-343-mum-2008-14-m-s-the-bombay-diamond-merchants-association-relief-fund-mumbai-the-dit-e-mumbai</loc>
               <lastmod>2025-04-19T20:28:58.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-707-mum-2009-24-icenjay-horaty-cultuare-p-ltgd-ito-wd-12-1-3</loc>
               <lastmod>2025-04-19T22:15:14.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-hyd-2009-14-agricultural-market-committee-nellore-ito-nellore</loc>
               <lastmod>2025-04-19T05:21:57.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-895-hyd-2008-14-syed-hameeduddin-hyderabad-cit-vi-hyderabad</loc>
               <lastmod>2025-04-19T05:21:53.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-651-hyd-2008-14-arpita-constructions-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-04-19T05:21:53.611Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-841-hyd-2009-14-surya-lakshmi-cotton-mills-ltd-secunderabad-acit-hyderabad</loc>
               <lastmod>2025-04-19T05:21:54.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4182-mum-2007-14-m-s-tips-industries-ltd-mumbai-dy-cit-circle-30-mumbai</loc>
               <lastmod>2025-04-19T23:15:01.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-542-kol-2009-14-ashish-kr-agarwal-siliguri-ito-ward-1-1-siliguri-siliguri</loc>
               <lastmod>2025-04-12T05:21:03.768Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5113-mum-2008-14-the-ito-9-1-2-mumbai-m-s-bezel-pharma-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-19T22:29:04.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3391-mum-2009-14-abu-enterprises-thane-ito-17-3-1-mumbai</loc>
               <lastmod>2025-04-20T12:36:22.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3501-mum-2009-14-amar-appliance-thane-ito-2-1-thane</loc>
               <lastmod>2025-04-20T12:36:22.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-del-2010-14-smt-k-d-mishra-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-20T15:36:13.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4466-del-2009-14-ito-new-delhi-m-s-kyjol-entertainment-media-p-ltd-new-delhi</loc>
               <lastmod>2025-04-20T15:43:09.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3701-mum-2009-14-nandan-piramal-invt-pvt-ltd-now-merged-with-phl-holdings-pvt-ltd-mumbai-the-asst-c-i-t-7-1-mumbai</loc>
               <lastmod>2025-04-19T23:43:06.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2362-mum-2009-14-sulabh-corporation-mumbai-ito-wd-12-1-1-mumbai</loc>
               <lastmod>2025-04-20T00:15:34.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2395-mum-2009-14-shree-krishna-dyeing-amp-printing-works-mumbai-dcit-cir-17-3-mumbai</loc>
               <lastmod>2025-04-20T00:15:34.619Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2382-mum-2009-14-siddhant-ice-cream-p-ltd-mumbai-dcit-rg-8-3-mumbai</loc>
               <lastmod>2025-04-20T00:15:34.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2383-mum-2009-14-siddhant-ice-cream-p-ltd-mumbai-dcit-rg-8-3-mumbai</loc>
               <lastmod>2025-04-20T00:15:34.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-618-mum-2009-24-s-m-energy-technic-amp-electricals-ltd-acit-cir-8-3</loc>
               <lastmod>2025-04-19T23:29:07.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-820-mum-2006-14-dcit-cent-cir-3-mumbai-m-s-killick-nixon-ltd-mumbai</loc>
               <lastmod>2025-04-19T23:43:09.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2220-mum-2009-14-aseem-power-tekneeks-p-ltd-mumbai-ito-wd-9-1-1-mumbai</loc>
               <lastmod>2025-04-19T21:29:09.989Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3249-mum-2009-14-dcit-rg-9-1-mumbai-crystal-granite-amp-marble-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T22:08:19.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1127-hyd-2009-14-m-s-smart-builders-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-04-19T01:35:52.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-488-hyd-2009-14-ito-hyderabad-late-mujtaba-khan-rep-bylrs-of-mujtaba-khan-hyderabad</loc>
               <lastmod>2025-04-19T03:49:50.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-656-hyd-2009-14-hotel-sai-leela-residency-hyderabad-acit-karimnagar</loc>
               <lastmod>2025-04-19T03:49:52.378Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-658-hyd-2009-14-acit-karimnagar-m-s-surya-hospitals-godavarikhani</loc>
               <lastmod>2025-04-19T03:49:52.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4238-mum-2008-14-gandiv-investment-p-ltd-mumbai-acit-15-2-mumbai</loc>
               <lastmod>2025-04-19T19:57:03.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6864-mum-2008-14-ddit-e-ii-1-mumbai-m-s-goregaon-sports-club-mumbai</loc>
               <lastmod>2025-04-19T19:57:03.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5416-mum-2009-14-hiranandani-akruti-jv-mumbai-dcit-cen-cir-36-mumbai</loc>
               <lastmod>2025-04-19T18:57:14.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-746-mum-2009-24-acit-osd-cir-2-1-g-t-l-ltd</loc>
               <lastmod>2025-04-19T19:50:00.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2886-mum-2009-14-shingar-cosmetics-p-ltd-mumbai-ito-wd-no-8-3-1-mumbai</loc>
               <lastmod>2025-04-20T22:50:23.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6759-mum-2008-14-s-k-age-exports-mumbai-asst-c-i-t-16-3-mumbai</loc>
               <lastmod>2025-04-20T22:50:23.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1032-hyd-2009-14-dwarakamai-seva-trust-hyderabad-dit-exemptions-hyderabad</loc>
               <lastmod>2025-04-19T03:07:55.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-826-hyd-2006-14-ncc-knr-jv-hyderabad-ito-secunderabad</loc>
               <lastmod>2025-04-19T03:07:53.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-259-hyd-2006-14-m-s-oasis-educational-society-warangal-adit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-hyd-2006-14-m-s-oasis-educational-society-warangal-adit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-584-hyd-2008-14-dcit-hyderabad-m-s-state-bank-of-hyderabad-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-hyd-2006-14-ahmed-a-meghjani-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-hyd-2006-14-smt-suraiya-a-meghjani-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-681-hyd-2008-14-state-bank-of-india-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-7-hyd-2008-16-k-manikyam-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-809-bang-2009-14-kishan-house-builders-association-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-761-bang-2009-14-dcit-shimoga-sri-b-diwakar-bhadravathi</loc>
               <lastmod>2025-07-07T14:21:39.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-787-bang-2009-14-sree-gangadhareshwara-education-trusts-bangalore-ddit-exemptions-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1141-bang-2008-14-m-s-chaitanya-properties-p-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-bang-2009-14-acit-bangalore-sri-b-p-srinivasa-raju-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-bang-2010-14-smt-moti-bai-huvina-hadagali-ito-hospet</loc>
               <lastmod>2025-07-07T14:21:39.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6898-mum-2008-14-seth-brothers-mumbai-cit-xiv</loc>
               <lastmod>2025-07-10T06:43:47.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3500-del-2008-14-indian-olympic-association-new-delhi-adit-e-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-237-del-2010-14-uem-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-613-del-2009-14-the-hindustan-times-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1105-del-2009-14-sandan-vikas-india-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-del-2010-14-mr-harsh-singh-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3778-del-2009-14-m-s-jaypee-greens-ltd-noida-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-del-2010-14-yogender-singh-chauhan-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2657-del-2007-14-acit-circle-16-1-techspan-india-ltd</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-del-2010-14-sarvo-dharm-sadbhawna-trust-faridabad-cit-faridabad</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4202-del-2009-14-shalimar-agro-products-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4216-del-2009-14-m-s-shiksha-samiti-haryana-acit-rewari</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4213-del-2009-14-ito-new-delhi-smt-sarla-devi-prop-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2532-del-2008-14-s-p-mittal-huf-ito-ward-2-3-meerut</loc>
               <lastmod>2025-07-10T12:35:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-997-ahd-2008-14-baroda-industrial-distributors-baroda-the-income-tax-officer-ward-2-3-baroda</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1441-ahd-2007-14-the-acit-navsari-circle-1-navsari-south-gujarat-local-area-bank-ltd-navsari</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-ahd-2007-14-sunita-dyeing-mills-pvt-ltd-surat-the-income-tax-officer-ward-3-4-surat</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3500-ahd-2008-14-m-s-akshar-gems-surat-the-acit-circle-9-surat</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-ahd-2007-14-aditi-exports-pvt-ltd-ahmedabad-the-dy-cit-osd-range-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1888-ahd-2006-14-smt-sunitaben-k-shah-valsad-the-acit-cent-circle-4-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-178-ahd-2008-24-m-s-c-b-suratwala-amp-sons-surat-the-income-tax-officer-ward-7-1-surat</loc>
               <lastmod>2025-07-29T13:51:18.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-193-ahd-2008-24-mrs-leela-chandran-the-asstt-cit-cen-circle-1-3</loc>
               <lastmod>2025-07-29T13:51:18.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2558-del-2008-14-sigma-corporation-india-ltd-new-delhi-acit-range-8-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1487-del-2008-14-asia-satellite-telecommunications-co-ltd-dcit-non-resident-circle</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1486-del-2008-14-asia-satellite-telecommunications-co-ltd-dcit-non-resident-circle</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2616-del-2008-14-dcit-circle-8-1-sigma-corporation-india-ltd-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-255-del-2005-16-kulwant-singh-dcit-cc-19</loc>
               <lastmod>2025-09-17T13:00:40.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4060-del-2009-14-m-s-sigma-freudenberg-nok-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-09-17T13:00:40.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-viz-2010-24-the-ito-ward-2-vizianagaram-sri-k-venkateswara-rao-vizianagaram</loc>
               <lastmod>2025-07-22T10:42:20.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-36-viz-2010-24-m-s-tirumala-dairy-pvt-ltd-guntur-the-addl-cit-range-2-1-guntur</loc>
               <lastmod>2025-07-22T10:42:20.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-viz-2007-14-the-ito-ward-1-srikakulam-sri-s-venkat-rao-srikakulam</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-502-viz-2009-14-sri-shaik-shameem-basha-narasaraopeta-the-ito-ward-1-narasaraopeta</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-viz-2009-14-acit-guntur-nagarjuna-educational-society-guntur</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-viz-2010-14-m-s-sree-ram-auto-care-guntur-the-ito-ward-2-2-guntur</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-498-viz-2009-14-m-s-p-venkanna-amp-co-pvt-ltd-palakol-the-acit-circle-1-eluru</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-viz-2010-14-the-acit-circle-2-1-vijayawada-sri-harish-kumar-bodani-vijayawada</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-viz-2009-14-acit-rajahmundry-kadiyala-krishna-mohan-rajahmundry</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-462-viz-2006-14-the-ito-ward-1-eluru-sri-tutha-lakshamana-rao-eluru</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-viz-2007-14-m-s-kakinada-coop-town-bank-ltd-kakinada-the-dcit-circle-1-kakinada</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-763-viz-2004-14-the-acit-central-circle-vijayawada-m-s-kcp-ltd-chennai</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-viz-2009-14-m-s-sri-vijnana-jyothi-eduational-society-visakhapatnam-the-ito-ward-3-2-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-583-viz-2002-14-m-s-kcp-ltd-chennai-the-dcit-central-circle-vijayawada</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-395-viz-2009-14-the-dcit-circle-1-kakinada-sri-rk-katadi-kakinada</loc>
               <lastmod>2025-07-22T10:42:20.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-viz-2007-14-smt-t-hema-latha-hyderabad-the-ito-ward-2-machilipatnam</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-viz-2006-14-the-acit-circle-2-1-guntur-m-s-bommidalenterprises-pvt-ltd-guntur</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-251-viz-2008-14-the-dcit-circle-2-1-vijayawada-m-s-arunodaya-note-book-manufacturers-pvt-ltd-vijayawada</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-viz-2007-14-the-ito-tadepallegudem-sri-ml-siva-prasad-tadepallegudem</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-508-viz-2008-14-the-dcit-circle-1-rajahmundry-m-s-tadepallegudem-cold-storage-pvt-ltd-tadepallegudem</loc>
               <lastmod>2025-07-22T10:42:20.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-viz-2007-16-m-s-tadepalligudem-cold-storage-pvt-ltd-tadepalligudem-visakhapatnam-the-acit-circle-1-eluru</loc>
               <lastmod>2025-07-22T10:42:20.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-114-viz-2002-16-the-dcit-central-circle-visakhapatnam-m-s-pbl-transport-corp-pvt-ltd-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-11-viz-2005-16-sri-amarjit-singh-lamba-vijayawada-the-dcit-central-circle-vijayawada</loc>
               <lastmod>2025-07-22T10:42:20.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-i-ludiana-saluja-exim-ltd-581-2009-582-2009-583-2009</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-karnal-veer-overseas-ltd-510</loc>
               <lastmod>2025-09-18T07:01:52.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-c-chacko-managing-partner-deputy-commissioner-of-income-tax-circle-2-2-ernakulam-and-cochin-stock-exchange-32975</loc>
               <lastmod>2025-09-18T07:06:57.844Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ramakant-singh-and-sri-ramakant-singh-commissioner-of-income-tax-central-patna-and-assistant-commissioner-of-income-tax-central-circle-1-patna-and-union-of-india-through-the-secretary-department-of-revenue-ministry-of-finance-government-of-india-3538-2010</loc>
               <lastmod>2025-09-18T07:00:30.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-516-del-2009-24-m-s-doon-valley-distillers-dehradun-ito-dehradun</loc>
               <lastmod>2026-01-09T08:57:34.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-91-ahd-2007-23-kansara-popatlal-tribhovandas-metal-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-16-ahd-2007-16-shri-ashish-p-patel-ahmedabad-the-dy-cit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sandeep-kumar-the-union-of-india-through-the-secretary-department-of-personnel-and-training-ministry-of-personnel-public-grievance-and-pension-north-block-new-delhi-110001-and-the-secretary-department-of-personnel-and-training-ministry-of-personnel-public-grievance-and-pension-north-block-new-delhi-110001-538</loc>
               <lastmod>2025-12-25T11:50:24.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1152-ahd-2007-14-deep-industries-limited-ahmedabad-the-acit-circle-1-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1201-ahd-2007-14-meghmani-organics-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1964-ahd-2003-14-shri-basant-r-chheda-the-deputy-cit-circle-1</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1005-ahd-2007-14-aia-engineering-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2529-ahd-2007-14-the-dcit-anand-circle-ahmedabad-m-s-k-ratilal-chandulal-amp-sons-dist-anand</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1473-ahd-2007-14-manish-packaging-pvt-ltd-surat-the-acit-range-1-surat</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2843-ahd-2007-14-the-ito-ward-8-4-ahmedabad-shri-ashish-navnitlal-shah-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-ahd-2007-14-the-ito-ward-5-2-ahmedabad-m-s-parikh-spices-products-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4865-del-2009-14-sondhi-charitable-hospital-society-new-delhi-adit-e-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3970-del-2009-14-sanjeev-aggarwal-new-delhi-acit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3968-del-2009-14-sanjeev-aggarwal-new-delhi-acit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3967-del-2009-14-sanjeev-aggarwal-new-delhi-acit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3966-del-2009-14-sanjeev-aggarwal-new-delhi-acit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2844-del-2010-14-ito-delhi-m-s-prakausali-investments-india-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-del-2010-14-dcit-new-delhi-yama-finnace-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4465-del-2009-14-ito-panipat-m-s-gupta-international-panipat</loc>
               <lastmod>2026-01-09T08:57:34.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4289-del-2009-14-ito-new-delhi-mr-raj-kumar-mujral-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1676-del-2008-14-rugs-india-ito-ward-2</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-del-2010-14-ito-new-delhi-m-s-pan-portfolio-p-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.221Z</lastmod>
           </url>
         
   </urlset>
 