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               <loc>https://counselvise.com/direct-tax/judgements/ita-1356-bang-2008-14-dcit-ltu-bangalore-m-s-texas-instruments-india-pvt-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6075-mum-2009-14-cifco-finance-ltd-mumbai-acit-osd-ii-cr-7-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-34-viz-2010-23-the-ito-ward-1-srikakulam-m-s-agricultural-market-committee-rajam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1624-ahd-2010-14-the-dcit-circle-5-ahmedabad-m-s-rivera-polymers-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-551-pun-2010-14-gandhi-manoj-hiralal-prop-suraj-automobiles-solapur-acit-solapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-513-mum-2009-24-v-n-parekh-securities-p-ltd-acit-cen-cir-40</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-208-del-2010-24-m-s-dev-siksha-samiti-mohindergarh-acit-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1328-ahd-1999-14-the-ito-ward-6-4-ahmedabad-shri-ismail-a-tadha-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1401-ahd-2008-14-m-s-suyog-sales-amp-marketing-mehsana-the-income-tax-officer-ward-2-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-20-agr-2010-14-ito-1-3-agra-smt-gurinder-kaur-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-361-ahd-2010-16-m-s-kalhaar-co-op-hsg-so-ltd-part-8-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-369-ahd-2010-16-m-s-kruti-organisers-pvt-ltd-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-470-mum-2010-24-ito-12-2-1-monika-india</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-thamarapally-rubber-co-ltd-joint-commissioner-of-income-tax-assessment-special-range-kottayam-and-inspecting-assistant-commissioner-spl-agricultural-income-tax-ernakulam-and-deputy-commissioner-appeals-agricultural-income-tax-ernakulam-and-union-of-india-represented-by-secretary-to-revenue-department-ministry-of-finance-new-delhi-110001-and-commissioner-of-income-tax-appeals-cochin-and-state-of-kerala-represented-by-the-chief-secretary-to-the-government-of-kerala-22465</loc>
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           <url>
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           <url>
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               <lastmod>2025-09-18T07:01:52.571Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-vijayawada-m-s-swarna-bar-restaurant-i-t-t-a-no-613-of-2006</loc>
               <lastmod>2025-09-18T06:58:29.008Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakash-kumar-jha-commissioner-of-income-tax-muzaffarpur-and-assistant-commissioner-of-income-tax-darbhanga-circle-darbhanga-263</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punjab-tractors-limited-commissioner-of-income-tax-patiala-124</loc>
               <lastmod>2025-12-25T09:00:21.462Z</lastmod>
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           <url>
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               <lastmod>2026-01-13T08:54:38.380Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-ahd-2008-14-nice-industries-surat-the-income-tax-officer-ward-5-3-surat</loc>
               <lastmod>2026-01-13T08:54:38.380Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4303-ahd-2007-14-the-acit-range-6-surat-m-s-om-anand-exports</loc>
               <lastmod>2026-01-13T08:54:38.380Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3601-ahd-2007-14-shri-manoj-ratilal-sheth-surat-the-income-tax-officer-ward-2-1-surat</loc>
               <lastmod>2026-01-13T08:54:38.380Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2740-ahd-2006-14-the-dcit-circle-8-ahmedabad-vishal-plastomer-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.379Z</lastmod>
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           <url>
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               <lastmod>2026-01-13T08:54:38.379Z</lastmod>
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           <url>
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               <lastmod>2026-01-13T08:54:38.379Z</lastmod>
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           <url>
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               <lastmod>2026-01-13T08:54:38.379Z</lastmod>
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               <lastmod>2026-01-13T08:54:38.379Z</lastmod>
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               <lastmod>2026-01-13T08:54:38.380Z</lastmod>
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               <lastmod>2026-01-13T08:54:38.380Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1037-pun-2008-14-acit-c-g-lucy-switchgear-ltd</loc>
               <lastmod>2025-04-20T05:36:06.278Z</lastmod>
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           <url>
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               <lastmod>2025-04-20T03:57:12.246Z</lastmod>
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           <url>
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               <lastmod>2025-04-20T05:36:06.342Z</lastmod>
           </url>
         
           <url>
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           <url>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-249-ahd-2009-24-m-s-paramount-pollutions-control-ltd-baroda-the-jt-cit-baroda</loc>
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           <url>
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           <url>
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               <lastmod>2025-12-25T09:10:18.328Z</lastmod>
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           <url>
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               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lalan-prasad-singh-the-union-of-india-through-the-commissioner-central-excise-patna-and-sri-premanand-das-the-then-commissioner-central-excise-patna-and-the-central-bureau-of-investigation-patna-branch-patna-425</loc>
               <lastmod>2025-12-25T11:50:23.858Z</lastmod>
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           <url>
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               <lastmod>2025-12-25T11:50:23.787Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sone-command-area-development-agency-the-union-of-india-through-secretary-finance-government-of-india-new-delhi-and-the-commissioner-of-income-tax-patna-and-the-assistant-commissioner-income-tax-rds-circle-2-patna-and-the-state-of-bihar-through-the-secretary-department-of-agriculture-patna-1641-1996</loc>
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               <lastmod>2025-04-20T04:01:02.682Z</lastmod>
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