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               <loc>https://counselvise.com/direct-tax/judgements/ita-704-chny-2010-14-dcit-chennai-m-s-hyundai-motor-india-ltd-kancheepuram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-293-ahd-2010-16-m-s-mehmoodbhai-pritamsingh-jamdar-bharuch-the-acit-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-290-ahd-2010-16-m-s-jamadar-transport-bharuch-the-acit-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/k-p-abdul-majeed-asst-commissioner-of-it-circle-1-1-calicut-and-commissioner-of-income-tax-calicut-970</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1210-ahd-2008-14-m-s-amit-estate-organizer-anand-the-income-tax-officer-ward-3-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7-ahd-2008-14-dinesh-mills-ltd-baroda-the-acit-baroda-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4413-ahd-2007-14-the-ito-ward-5-2-ahmedabad-priyam-trading-amp-investment-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-116-ahd-2010-24-shri-ramanbhai-dalpatbhai-patel-surat-the-acit-circle-3-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-743-del-2010-14-ito-new-delhi-m-s-gitika-marwah-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-561-del-2010-14-dcit-new-delhi-m-s-luminous-electronics-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3759-del-2003-14-tecumesh-india-pvt-ltd-acit-cir-16-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4864-del-2009-14-anchal-charitable-trust-new-delhi-addl-cit-e-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3342-mum-2009-14-dcit-cen-cir-6-mumbai-b-d-amp-p-hotels-i-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3254-mum-2009-14-dcit-cen-cir-6-mumbai-b-d-amp-p-hotels-i-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-871-coch-2008-14-acit-ernakulam-m-s-rajeswari-glasswares-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-870-coch-2008-14-acit-ernakulam-m-s-rajeswari-glasswares-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4909-mum-2009-14-ito-wd-23-3-1-mumbai-navind-a-nandu-huf-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-582-mum-2007-14-ddit-i-t-1-2-mumbai-m-s-barwil-forbes-shipping-services-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-226-mum-2010-24-chandrika-tapuriah-dcit-cen-cir-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-410-ind-2009-14-the-acit-bhopal-m-s-bhaskar-multnet-pvt-ltd-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-15-ind-2010-24-the-d-c-i-t-bhopal-m-s-gurukripa-constructions-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-798-coch-2008-14-dcit-trivandrum-shri-t-s-ashok-trivandrum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-797-coch-2008-14-dcit-trivandrum-shri-t-s-ashok-trivandrum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-928-coch-2008-14-acit-calicut-sri-t-p-abdulla-partner-yenkey-calicut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-483-coch-2009-14-the-grace-land-rural-socio-economic-project-centre-trivandrum-cit-trivandrum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2473-del-2010-14-dcit-new-delhi-m-s-c-amp-s-electric-limited-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-15-del-2010-14-smt-angoori-devi-sonepat-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4825-del-2009-14-m-s-ahmedabad-bengal-roadways-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2893-ahd-2006-14-m-s-chandrika-enterprise-surat-the-acit-circle-5-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-540-ind-2007-14-the-acit-3-1-m-s-vichar-bharti-education-society</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-99-ind-2010-14-m-s-smart-data-techno-services-pvt-ltd-indore-the-acit-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-638-ind-2004-14-m-s-sanjay-agencies-the-ito-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3433-ahd-2007-14-shri-ashokkumar-h-kothari-surat-the-income-tax-officer-ward-6-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2336-ahd-2008-14-the-ito-ward-4-4-ahmedabad-maruti-aluminium-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1146-ahd-2007-14-the-ito-ward-6-2-surat-smt-geetaben-jayeshkumar-rana-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1603-ahd-2007-14-the-dcit-circle-4-ahmedabad-madhur-capital-amp-finance-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-182-ahd-2007-23-madhur-capital-amp-finance-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-103-ind-2010-14-the-acit-indore-m-s-khandewal-agencies-pvt-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3814-ahd-2007-14-the-acit-gnr-circle-gandhinagar-multimedia-frontiers-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-551-ahd-2007-14-ilaxi-textile-industries-pvt-ltd-surat-the-income-tax-officer-ward-1-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-966-del-2010-14-dcit-new-delhi-m-s-frankfinn-aviation-services-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1932-ahd-2008-14-the-acit-circle-6-surat-m-s-j-b-exports-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-481-mum-2008-14-the-adit-it-3-2-mumbai-m-s-bank-international-indonesia-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2288-del-2010-14-ito-new-delhi-m-s-futuristic-sales-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-218-bang-2010-14-ito-haveri-m-s-sri-ram-oil-mill-ranebennur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1637-ahd-2009-14-the-ito-vapi-ward-4-nani-daman-m-s-computer-force-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-195-ahd-2008-14-ashish-construction-palanpur-the-income-tax-officer-ward-1-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2668-ahd-2008-14-parmeshwar-engineers-surat-the-acit-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-166-mum-2006-16-m-s-oriental-containers-ltd-mumbai-acit-cent-cir-21-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4231-mum-2009-14-global-e-services-p-ltd-mumbai-addl-cit-9-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6517-mum-2006-14-the-dcit-cir-1-1-mumbai-m-s-b-e-billimoria-amp-co-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6213-mum-2009-14-ito-13-3-1-mumbai-marson-holdings-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-747-chny-2009-14-m-s-madras-gymkhana-club-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-196-chny-2010-14-acit-madurai-m-s-mvm-subramania-nadar-amp-sons-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1583-chny-2007-14-ito-osd-chennai-dr-c-swaminathan-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-664-chny-2010-14-sri-dharam-veer-sharma-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1301-chny-2008-14-dcit-chennai-m-s-aban-offshore-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/aggarwal-construction-co-cit-aaykar-bhawan-rishi-nagar-ludhiana-90</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/gemini-techno-marketing-private-limited-and-dewsoft-overseas-private-limited-m-s-amway-india-enterprises-22914-22916-23737-25749</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-karnal-market-committee-pipli-535</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-raj-overseas-225</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-jalandhar-i-jalandhar-northern-carriers-p-ltd-632-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-faridabad-fateh-singh-huf-16-2010</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-343-del-2009-14-ito-rudrapur-sh-ghanshyam-agarwal-rudrapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2447-del-2010-14-narender-jain-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-621-del-2010-14-r-k-global-shares-amp-securities-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2560-del-2010-14-acit-new-delhi-m-s-pawan-hans-helicopters-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4387-del-2009-14-parveen-kumar-goyal-hisar-ito-hisar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2045-del-2010-14-m-s-h-s-mohindra-traders-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4142-del-2009-14-sh-narender-kumar-hooda-rohtak-ito-sonepat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-722-del-2010-14-m-s-anmol-handicrafrs-p-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2123-del-2010-14-dcit-new-delhi-sh-gautam-r-chadha-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2225-del-2010-14-sh-ankit-jain-uttar-pradesh-ito-uttar-pradesh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2121-del-2010-14-m-s-hydraulic-amp-pneumatics-i-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2062-del-2008-14-acit-bwinai-range-market-committee</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4494-del-2009-14-acit-new-delhi-m-s-itdc-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4386-del-2009-14-panchsheel-homes-p-ltd-ghaziabad-acit-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3923-ahd-2007-14-sagar-drugs-amp-pharmaceuticals-ltd-ahmedabad-the-dy-cit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2375-ahd-2007-14-the-acit-circle-6-surat-m-s-vijay-process-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2956-ahd-2007-14-parikh-enterprises-pvt-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-659-ahd-2008-14-shri-subhashchandra-gordhandas-amin-nadiad-the-income-tax-officer-ward-1-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-18-ahd-2007-14-m-s-j-b-exports-surat-the-income-tax-officer-ward-4-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-313-ahd-2006-14-mahesh-amp-co-const-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-235-del-2009-23-wel-intertrade-p-ltd-new-delhi-m-s-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-300-del-2009-23-sh-rajesh-kumar-new-delhi-ito-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-221-del-2010-24-indian-drugs-amp-pharmaceuticals-ltd-acit-ward-11-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-market-committee-assandh-253</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-13-ahd-2010-24-the-acit-circle-1-ahmedabad-shri-sanjay-c-agarwal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-286-ahd-2010-16-shri-babubhai-pritamsingh-jamadar-bharuch-the-acit-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-279-ahd-2010-16-the-dcit-central-circle-1-1-ahmedabad-smt-anandiben-mahendrabhai-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-167-ahd-2005-16-smt-kamlaben-chhotabhai-patel-dist-kheda-the-acit-circle-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-263-ahd-2008-23-shri-bankim-jayantilal-shah-ahmedabad-the-acit-cent-circle-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-265-ahd-2008-23-shri-bankim-jayantilal-shah-ahmedabad-the-acit-cent-circle-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-296-ahd-2010-16-m-s-mehmoodbhai-pritamsingh-jamdar-bharuch-the-acit-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-297-ahd-2010-16-m-s-mehmoodbhai-pritamsingh-jamdar-bharuch-the-acit-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-295-ahd-2010-16-m-s-mehmoodbhai-pritamsingh-jamdar-bharuch-the-acit-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1445-mum-2009-14-lalit-kumar-seth-mumbai-ito-8-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-360-ahd-2002-16-sayanergy-multibase-ltd-daman-the-dy-cit-cent-cir-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-149-ahd-2010-23-smt-anandiben-mahendrabhai-patel-ahmedabad-the-dy-cit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5896-mum-2009-14-ito-3-2-1-mumbai-imageads-amp-communications-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/gemini-techno-marketing-private-limited-and-dewsoft-overseas-private-limited-m-s-amway-india-enterprises-22914-22916-23737-25749</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunrise-stock-services-p-ltd-commissioner-of-income-tax-appeals-ii-ludhiana-and-another-266</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-190-del-2010-24-v-k-nayar-ito-ward-25-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-191-del-2010-24-v-k-nayar-ito-ward-25-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-188-del-2010-24-v-k-nayar-ito-ward-25-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-193-del-2010-24-v-k-nayar-ito-ward-25-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-219-del-2010-24-dev-features-p-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-852-ahd-2010-14-the-adit-intl-taxn-ahmedabad-skanska-cementation-international-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2873-ahd-2008-14-the-acit-central-circle-2-3-ahmedabad-shri-bankim-jayantilal-shah-huf-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2956-ahd-2008-14-hajee-texturising-pvt-ltd-surat-the-income-tax-officer-ward-1-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2869-ahd-2008-14-the-acit-central-circle-2-3-ahmedabad-shri-bankim-jayantilal-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2306-ahd-2008-14-the-ito-ward-5-3-surat-shri-prakashchandra-r-chopra-surat</loc>
               <lastmod>2026-01-13T08:54:38.378Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4190-ahd-2007-14-smt-pratikshben-r-kotak-baroda-the-acit-circle-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3446-ahd-2009-14-metro-engineers-ankleshwar-the-acit-circle-3-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-660-ahd-2008-14-shri-subhashchandra-gordhandas-amin-nadiad-the-income-tax-officer-ward-1-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1207-ahd-2008-14-m-s-amit-estate-organizer-anand-the-income-tax-officer-ward-3-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-456-ahd-2008-14-the-acit-circle-1-2-baroda-koshambh-multitred-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-122-ahd-2009-24-m-s-unity-construction-co-bharuch-the-income-tax-officer-ward-1-bharuch</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-338-ahd-2009-24-the-ito-ward-1-godhra-shri-dipak-n-hemrajani-godhra</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1637-mum-2010-14-b-y-srinivasan-amp-associates-mumbai-ito-wd-11-2-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.373Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1171-mum-2008-14-mrs-aruna-hansraj-gada-mumbai-the-ito-wd-20-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3879-mum-2007-14-the-dy-dit-it-1-2-mumbai-m-s-delmas-france-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3199-mum-2007-14-m-s-delmas-france-mumbai-jt-dit-i-t-osd-rg-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.373Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1934-del-2010-14-dcit-new-delhi-m-s-interzign-solutions-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.154Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2212-del-2010-14-shri-ali-hasan-gurgaon-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-620-del-2010-14-sh-binda-hooda-haryana-ito-rohtak</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-694-del-2010-14-raj-kumar-khosla-noida-ito-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3562-del-2009-14-ito-bulandshahr-smt-arun-prabha-bulandshahr</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2138-del-2009-14-rajesh-kumar-saroj-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.154Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2778-del-2009-14-dcit-new-delhi-m-s-wel-intertrade-p-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.154Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1452-del-2010-14-sh-harcharan-singh-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.155Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-174-del-2010-24-parivar-seva-sanstha-new-delhi-addll-dit-e-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.222Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-285-ahd-2010-16-shri-babubhai-pritamsingh-jamadar-bharuch-the-acit-circle-2-baroda</loc>
               <lastmod>2026-01-13T08:54:38.448Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-294-ahd-2010-16-m-s-mehmoodbhai-pritamsingh-jamdar-bharuch-the-acit-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-287-ahd-2010-16-shri-babubhai-pritamsingh-jamadar-bharuch-the-acit-circle-2-baroda</loc>
               <lastmod>2026-01-13T08:54:38.448Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-325-ahd-2004-16-shri-jyotindra-o-shah-ahmedabad-the-assstt-comm-of-income-tax-cen-circle-1-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-321-ahd-2004-16-the-acit-central-circle-1-1-ahmedabad-shri-jyotindra-o-shah-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.448Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/gian-chand-jain-income-tax-officer-hry-salary-cum-coy-ward-chandigarh-52-2002</loc>
               <lastmod>2025-12-25T09:05:22.608Z</lastmod>
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