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               <loc>https://counselvise.com/direct-tax/judgements/ita-1043-bang-2009-14-msr-vignan-educational-trust-bangalore-dit-exemptions-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2878-mum-2009-14-ito-1-3-4-mumbai-woodpecker-investmentsp-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3890-mum-2009-14-amritlal-hirachand-shanklesha-mumbai-dcit-cen-cir-1-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-753-ahd-2007-14-the-acit-circle-3-ahmedabad-m-s-gamdiwala-dairy-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1912-ahd-2005-14-the-ito-ward-9-2-ahmedabad-shri-bhadoria-birendrasingh-kalyansingh-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2475-ahd-2008-14-niko-resources-ltd-baroda-the-acit-circle-6-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1465-ahd-2007-14-deepak-petrochem-ltd-baroda-the-acit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-43-viz-2010-24-m-s-sree-satyanarayana-spinning-mills-ltd-tanuku-the-acit-range-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-7-viz-2010-23-the-income-tax-officer-vizianagaram-m-s-agricultural-market-committee-gajapathinagaram-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1748-ahd-2007-14-the-acit-vapi-circle-vapi-standard-oil-amp-greases</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-9-viz-2010-24-the-dcit-central-circle-rajahmundry-sri-k-s-v-raja-ind-narsapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1902-ahd-2007-14-shri-miteshkumar-dineshchandra-shah-huf-ahmedabad-the-income-tax-officer-ward-6-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-417-viz-2009-14-the-acit-circle-2-1-vijayawada-vijayawada-m-s-agri-gold-foods-amp-farm-products-ltd-formerly-agri-gold-farms-ltd-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-570-viz-2009-14-the-dcit-circle-1-1-guntur-m-s-agricultural-market-committee-bapatla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-378-viz-2009-14-m-s-dcit-circle-1-1-guntur-sri-k-sambasiva-rao-kolluru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/edayoor-crusher-metal-the-agriculture-income-tax-commercial-tax-officer-manjeri-at-kottakkal-and-the-state-of-kerala-represented-by-the-secretary-to-government-taxes-department-secretariat-thiruvananthapuram-12119</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2952-mum-2009-14-the-dy-c-i-t-central-circle-36-mumbai-m-s-abg-infralogistics-ltd-formerly-known-as-abg-heavy-industries-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/p-bhaskara-rao-the-asst-commissioner-of-income-tax-circle-10-1-hyderabad-and-others-7731</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-99-ahd-2009-24-shri-rajan-m-shah-ahmedabad-the-dy-commissioner-of-income-tax-cir-3-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4057-del-2009-14-m-s-pradeep-agencies-joint-venture-delhi-addl-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3495-ahd-2008-14-gokulanand-texturisers-pvt-ltd-surat-the-dy-cit-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1604-ahd-2007-14-the-dcit-circle-4-ahmedabad-jafee-food-industries-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2149-ahd-2007-14-khemani-distilleries-pvt-ltd-nani-daman-the-acit-vapi-circle-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2750-ahd-2007-14-shri-hareshchandra-mohanlal-bijlani-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4484-ahd-2003-14-sajawat-prop-deepak-m-shah-the-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1544-ahd-2007-14-saiyed-paper-mills-ltd-vapi-the-acit-vapi-circle-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3375-ahd-2009-14-shri-ashwin-manchharam-reshamwala-huf-surat-the-income-tax-officer-ward-7-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-870-ahd-2007-14-fairdeal-filament-ltd-surat-the-dy-cit-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-464-agr-2008-14-senior-post-master-head-post-office-mathura-ito-mathura</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-464-agr-2007-14-sh-ajendra-kumar-gupta-agra-ito-1-1-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-44-del-2010-24-m-s-moet-apos-s-bar-be-cue-new-delhi-acit-central-cir-9-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ravi-rishi-educational-society-the-chief-commissioner-of-income-tax-officer-hyderabad-u2013-1-7201</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-103-ahd-2009-24-dr-surendra-d-patel-anand-the-asstt-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-8-ahd-2010-24-the-ito-ward-4-1-ahmedabad-gujarat-telephone-cables-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2874-mum-2009-14-killick-nixon-ltd-mumbai-dcit-cen-cir-3-amp-5-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-106-del-2009-14-m-s-microsoft-corporation-india-pvt-ltd-new-delhi-dy-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3865-del-2009-14-ito-panipat-m-s-mahaluxmi-spinniers-p-ltd-panipat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1389-ahd-2007-14-shri-dilip-jani-ahmedabad-the-dy-cit-cent-circle-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3912-ahd-2007-14-rakesh-enterprise-ltd-dist-anand-the-addl-cit-circle-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2719-ahd-2008-14-the-adit-intl-taxn-ahmedabad-the-niko-resources-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2476-ahd-2008-14-niko-resources-ltd-baroda-the-acit-circle-6-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2477-ahd-2008-14-niko-resources-ltd-baroda-the-acit-circle-6-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1373-ahd-2008-14-the-ito-wrd-1-3-bhavnagar-shri-nilesh-rameshwarprasad-gupta-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1802-ahd-2007-14-the-ito-ward-3-1-ahmedabad-shri-gopalbhai-revabhai-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1602-ahd-2007-14-the-dcit-circle-4-ahmedabad-ideal-sheet-metal-stamping-and-pressing-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2182-ahd-2006-14-shri-nilesh-rameshwarprasad-gupta-bhavnagar-the-income-tax-officer-wrd-1-3-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-135-ahd-2007-23-ideal-sheet-metal-stamping-and-pressing-pvt-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-199-ahd-2007-23-shri-devendranath-g-chaturvedi-ahmedabad-the-dy-cit-cent-circle-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-89-ahd-2007-16-shri-manharlal-v-shah-ahmedabad-the-acit-cent-circle-2-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-viz-2010-24-the-dcit-central-circle-rajahmundry-sri-k-v-srinivasa-rao-ind-narsapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-17-viz-2010-24-the-dcit-central-circle-rajahmundry-sri-k-v-rama-krishna-rao-narsapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-21-viz-2010-24-the-dcit-central-circle-rajahmundry-sri-k-v-ram-kumar-ind-narsapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-20-viz-2010-24-the-dcit-central-circle-rajahmundry-sri-k-v-rama-krishna-rao-narsapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-7-viz-2010-24-the-dcit-central-circle-rajahmundry-sri-k-s-v-raja-ind-narsapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-15-viz-2010-24-the-dcit-central-circle-rajahmundry-sri-k-v-rama-krishna-rao-narsapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-14-viz-2010-24-the-dcit-central-circle-rajahmundry-sri-k-v-rama-krishna-rao-narsapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4581-del-2009-14-ito-new-delhi-anil-kumar-bansal-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-495-viz-2009-14-m-s-sri-vinayaka-educational-amp-charitable-trust-bobbili-the-commissioner-of-income-tax-1-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-523-viz-2009-14-the-dcit-circle-2-1-guntur-m-s-bm-exports-tanguturu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-566-viz-2009-14-the-dcit-circle-1-1-guntur-m-s-agricultural-market-committee-chirala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-564-viz-2009-14-the-dcit-circle-1-1-guntur-m-s-agricultural-market-committee-piduguralla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-563-viz-2009-14-the-dcit-circle-1-1-guntur-m-s-agricultural-market-committee-krosuru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-567-viz-2009-14-the-dcit-circle-1-1-guntur-m-s-agricultural-market-committee-bapatla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-319-viz-2008-14-m-s-kolluru-liquor-syndicate-guntur-the-acit-circle-1-1-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-634-viz-2008-14-sri-t-trimurthulu-kakinada-the-ito-ward-1-kakinada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-303-viz-2005-14-the-ito-ward-1-tenali-m-s-kaveri-wines-aop-kolluru-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-632-viz-2008-14-sri-t-trimurthulu-kakinada-the-ito-ward-1-kakinada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-289-viz-2005-14-m-s-kaveri-wines-aop-kolluru-visakhapatnam-the-ito-ward-1-tenali</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-366-viz-2007-14-the-ito-ward-2-2-vijayawada-sri-n-ravindra-kumar-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-345-viz-2009-14-m-s-kolluru-liquor-syndicate-guntur-the-acit-circle-1-1-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-237-viz-2009-14-dcit-guntur-s-murali-krishna-prasad-kolluru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-238-viz-2009-14-dcit-guntur-s-sivarama-krishna-prasad-kolluru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-10-viz-2009-14-n-moola-reddy-ramavaram-kakinada-ito-kakinada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-236-viz-2009-14-dcit-guntur-s-durga-prasad-kolluru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-414-viz-2009-14-the-acit-circle-2-1-vijayawada-vijayawada-m-s-agri-gold-foods-amp-farm-products-ltd-formerly-agri-gold-farms-ltd-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-318-viz-2008-14-sri-g-narasinga-rao-srikakulam-the-jcit-range-4-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-46-viz-2010-24-m-s-simhadri-constructions-visakhapatnam-the-ito-ward-2-1-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-13-viz-2004-16-m-s-sibar-educational-acadamy-vijayawada-hyderabad-the-dcit-central-circle-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-patiala-punjab-tractors-limited-mohali-23</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dharmesh-silk-mills-pvt-ltd-union-of-india-204-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-chandigarh-market-committee-grain-market-sector-26-chandigarh-702</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/smt-sangeetha-jain-the-assistant-commissioner-of-income-tax-central-circle-1-4-72-and-120-of-2010</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/paras-rice-mills-commissioner-of-income-tax-karnal-and-another-657</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1652-ahd-2009-14-jitsan-enterprises-nani-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1491-ahd-2007-14-the-acit-mehsana-circle-mehsana-diamond-crucible-co-pvt-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1644-ahd-2006-14-smt-pulluguru-sunder-raj-sarvani-ahmedabad-the-income-tax-officer-ward-12-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2416-ahd-2007-14-m-s-m-m-patel-amp-co-anand-the-acit-circle-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-515-ahd-2007-14-the-acit-circle-4-surat-m-s-supriya-prints-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1344-ahd-2004-14-the-acit-panchmahal-circle-godhra-panchmahal-steel-ltd-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-487-ahd-2004-14-m-s-gayatri-dairy-products-pvt-ltd-the-acit-circle-9</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-782-ahd-2006-14-the-acit-circle-5-ahmedabad-prabhudas-kishordas-tobacco-products-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3376-ahd-2009-14-shri-hashmukh-dahyabhai-reshamwala-huf-surat-the-income-tax-officer-ward-7-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3378-ahd-2009-14-shri-mohanlal-jethabhai-reshamwala-surat-the-acit-circle-7-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3377-ahd-2009-14-shri-jashwantbhai-dahyabhai-reshamwala-huf-surat-the-income-tax-officer-ward-7-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3822-ahd-2007-14-shri-asfaqhussain-shabbirali-masami-bhavnagar-the-acit-range-2-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-471-ahd-2007-14-shri-arvindbhai-d-mistry-huf-surat-the-income-tax-officer-ward-3-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1609-ahd-2006-14-the-acit-circle-6-surat-m-s-nanavati-motors-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-100-ahd-2004-16-western-india-ceramics-pvt-ltd-dist-baroda-the-acit-circle-4-dist-baroda</loc>
               <lastmod>2026-01-13T08:54:38.432Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-412-ahd-2009-24-shri-sumermal-u-jain-ahmedabad-the-income-tax-officer-ward-12-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4089-mum-2009-14-niyosi-trading-amp-investment-p-ltd-mumbai-ito-20-3-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.371Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3885-del-2009-14-ito-new-delhi-m-s-multiplex-capital-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2188-del-2009-14-raytheon-company-gurgaon-dit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4059-del-2001-14-dcit-spl-range-simbaoli-sugar-mills-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3694-del-2009-14-dcit-moradabad-m-s-paramount-metal-factory-moradabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3458-del-2009-14-ito-faridabad-smt-parul-grover-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-260-del-2009-14-punjab-bewel-gears-ltd-employees-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.152Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3486-del-2007-14-ito-ward-8-2-shivai-merchant-bankers-p-ltd</loc>
               <lastmod>2026-01-09T08:57:34.153Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-352-del-2009-23-shivani-merchant-bankers-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2959-ahd-2003-14-the-ito-baroda-shri-siddharth-s-patel-baroda</loc>
               <lastmod>2026-02-14T11:26:27.270Z</lastmod>
           </url>
         
   </urlset>
 