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               <loc>https://counselvise.com/direct-tax/judgements/ita-329-chandi-2010-14-sh-tejveer-singh-walia-nabha-ito-nabha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1288-chandi-2010-14-acit-ludhiana-m-s-lovely-fabrics-amp-processors-p-ltd-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-959-chandi-2010-14-the-truck-operators-union-barnala-ito-barnala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1352-chandi-2010-14-sh-gurpal-singh-brar-mohali-ito-mohali</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-758-chandi-2009-14-m-s-vardhman-polytex-ltd-ludhiana-acit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1737-chny-2010-14-acit-chennai-shri-m-n-rajaraman-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1738-chny-2010-14-acit-chennai-shri-m-n-rajaraman-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-848-coch-2008-14-dr-n-c-p-mohammad-kannur-acit-calicut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-4-chandi-2010-16-dcit-ludhiana-m-s-hindok-exports-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-399-ahd-2011-16-shri-bholabhai-v-patel-ahmedabad-the-acit-cent-circle-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-290-coch-2011-14-m-s-manjoo-amp-co-kannur-dcit-kannur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-915-del-2009-14-m-s-tauras-merchandising-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2524-mum-2009-14-acit-cen-cir-14-mumbai-wockhardt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6238-mum-2010-14-ashok-g-mohanani-mumbai-ito-wd-12-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-113-pun-1998-14-dcit-special-range-2-pune-sandvik-asia-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-233-pun-2010-14-c-p-unnikrishnan-pune-dcit-cent-cir-1-1-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1086-pun-2010-14-ito-jalgaon-m-s-m-m-park-jalgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5595-mum-2010-14-sagar-constructions-mumbai-acit-25-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5748-mum-2010-14-eagle-impex-mumbai-ito-wd-24-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5737-mum-2004-14-dcit-range-3-3-reliance-capital-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-78-ahd-2011-23-m-s-gujarat-state-fertilisers-amp-chemicals-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-153-ahd-2011-23-shri-mahendra-a-patel-ahmedabad-the-dy-cit-cent-circle-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-51-chandi-2009-23-m-s-venus-remedies-ltd-chandigarh-acit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-31-chandi-2011-23-smt-shashi-jain-ludhiana-dcit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-13-bil-2010-23-shri-jagdish-singh-saini-raipur-cg-a-c-i-t-1-2-raipur-cg</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-58-pun-2005-23-dcit-special-range-2-sandvik-asia-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-16-bil-2010-23-saini-re-rollers-ltd-raipur-cg-acit-1-2-raipur-cg</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2124-mum-2004-14-m-s-reliance-polyethelene-ltd-now-relianace-industries-ltd-mumbai-the-jcit-sp-rg-18-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-117-ahd-2011-24-shri-shaileshkumar-p-lukhi-surat-the-income-tax-officer-ward-9-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-27-lkw-2011-24-m-s-ratan-housing-development-ltd-kanpur-acit-c-c-ii-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4266-del-2009-14-sh-ramesh-chand-new-delhi-ito-narnaul</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-228-rjt-2011-14-ahir-manish-valjibhai-gandhidham-the-income-tax-officer-ward-1-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-248-rjt-2011-14-the-acit-circle-2-jamnagar-birla-vxl-ltd-now-known-as-digjam-ltd-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-59-rjt-2010-16-the-acit-central-circle-2-rajkot-gujarat-smt-devbai-veljibhai-pindoria-bhuj</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-47-rjt-2010-23-m-s-a-d-mehta-amp-co-bhuj-the-ito-ward-1-bhuj</loc>
               <lastmod>2025-04-20T10:22:14.388Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1191-rjt-2010-14-manharbhai-ramjibhai-zinzuwadia-rajkot-gujarat-the-income-tax-officer-ward-4-4-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-973-rjt-2009-14-the-acit-circle-1-rajkot-gujarat-royal-impex-india-jetpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1219-rjt-2010-14-the-acit-circle-2-rajkot-gujarat-m-s-friends-land-development-co-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-320-lkw-2011-14-m-s-vishwakarma-bajaj-amp-sons-lucknow-ito-iv-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-345-lkw-2011-14-dcit-i-kanpur-m-s-comexcell-technologies-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3629-del-2011-14-acit-new-delhi-m-s-zestha-developers-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-762-chandi-2011-14-acit-ludhiana-m-s-paramount-impex-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-955-chandi-2011-14-shahabad-co-op-sugar-mills-ltd-kurukshetra-jcit-kurukshetra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-937-chandi-2010-14-sh-fateh-jang-singh-bajwa-chandigarh-dcit-mohali</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1857-del-2011-14-m-s-devraj-pappu-singh-amp-others-bulandshahr-dcit-uttar-pradesh</loc>
               <lastmod>2025-04-18T06:50:05.331Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-15-rjt-2011-24-the-acit-circle-5-rajkot-gujarat-m-s-ashok-engineering-amp-foundary-works-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-6-rjt-2011-24-the-ito-ward-2-1-rajkot-gujarat-m-s-maruti-oil-mill-dhoraji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1682-del-2011-14-acit-new-delhi-m-s-moradabad-toll-road-company-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-550-mum-2010-14-vaman-shankar-marathe-p-ltd-mumbai-dcit-cir-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4600-del-2009-14-acit-new-delhi-m-s-anil-gupta-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3535-del-2011-14-manav-sewa-gram-udyog-sangh-new-delhi-cit-rohtak</loc>
               <lastmod>2025-04-13T22:42:02.791Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-397-jpr-2011-14-jai-tara-movies-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3993-del-2011-14-m-s-ishwar-singh-malik-amp-co-haryana-ito-panipat</loc>
               <lastmod>2025-04-18T13:08:06.092Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1199-rjt-2010-14-the-acit-circle-1-jamnagar-m-s-kandelwal-brass-industries-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1208-rjt-2010-14-the-acit-circle-2-rajkot-gujarat-m-s-friends-land-development-co-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1211-rjt-2010-14-the-acit-circle-5-rajkot-gujarat-m-s-impulse-steel-co-rajkot-gujarat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4319-del-2010-14-m-s-natco-mahashakti-mining-p-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-04-18T11:42:45.793Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-40-mum-2010-16-a-c-chenna-reddy-mumbai-acit-cen-cir-2-thane</loc>
               <lastmod>2025-04-16T22:28:34.105Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1855-mum-2004-14-m-s-reliance-polypropy-lene-ltd-mumbai-the-jcit-sp-rg-18-mumbai</loc>
               <lastmod>2025-04-16T22:28:34.257Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2208-del-2010-14-nova-corporation-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T16:49:32.903Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4064-del-2009-14-ito-new-delhi-m-s-north-east-builders-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8303-mum-2010-14-e-m-brothers-mumbai-dcit-cen-cir-9-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6304-mum-2010-14-asst-cit-14-3-mumbai-karishma-exports-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1085-pun-2010-14-jt-sub-registrar-haveli-no-17-pune-director-of-income-tax-pune</loc>
               <lastmod>2025-05-02T18:08:03.180Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1001-pun-2010-14-dcit-pune-shri-shantaram-r-bhande-pune</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1002-pun-2010-14-dcit-pune-shri-shantram-r-bhande-pune</loc>
               <lastmod>2025-05-02T18:08:03.215Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-932-pun-2010-14-mrs-neha-rathi-pune-addl-cit-pune</loc>
               <lastmod>2025-05-02T18:08:03.261Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-pun-2010-14-ito-wd-2-3-aurangabad-mirza-quaisar-baig-aurangabad</loc>
               <lastmod>2025-05-02T18:08:03.337Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-395-mum-2011-24-nitin-chandrakant-desai-asst-cit-11-1</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-335-mum-2011-24-sanika-shilotri-acit-wd-20-3</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-337-mum-2011-24-unibiqs-laboratories-ltd-ito-5-2-3</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-392-mum-2011-24-mipco-securities-rings-guj-ltd-asst-cit-6-3</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-405-mum-2011-24-ito-tda-2-the-special-land-aquisition</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3566-del-2010-14-delta-division-securitas-india-pvt-ltd-noida-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.165Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4039-del-2011-14-acit-noida-dr-narendra-kumar-gupta-noida</loc>
               <lastmod>2026-01-09T08:57:34.165Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4037-del-2011-14-ito-tds-faridabad-the-land-acquisition-officer-faridabad</loc>
               <lastmod>2026-01-09T08:57:34.165Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-529-del-2011-14-ito-new-delhi-m-s-victor-cable-industries-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.165Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2437-del-2011-14-acit-new-delhi-m-s-the-delhi-state-co-op-bank-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.165Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-963-del-2011-14-dcit-new-delhi-m-s-amar-ujala-publications-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.165Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-855-del-2011-14-acit-noida-sh-vikas-singh-noida</loc>
               <lastmod>2026-01-09T08:57:34.165Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-667-del-2011-14-the-bhardwaj-welfare-trust-new-delhi-adit-e-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.165Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-668-del-2011-14-the-bhardwaj-welfare-trust-new-delhi-adit-e-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.165Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4168-del-2011-14-apna-ghar-awas-vittiya-sansthan-haridwar-ito-uttrakhand</loc>
               <lastmod>2026-01-09T08:57:34.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-893-del-2009-14-dcit-bulandshahr-m-s-al-hamad-frozen-foods-pvt-ltd-bulandshahr</loc>
               <lastmod>2026-01-09T08:57:34.165Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-c-padmanabha-reddy-senior-counsel-central-bureau-of-investigation-and-income-tax-department-12073</loc>
               <lastmod>2025-12-25T08:55:18.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/andhra-pradesh-fibres-ltd-assistant-commissioner-of-income-tax-circle-3-1-visakhapatnam-370</loc>
               <lastmod>2025-12-25T08:55:18.148Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nahar-spinning-mills-limited-the-commissioner-of-income-tax-central-ludhiana-183-2002</loc>
               <lastmod>2025-12-25T08:50:19.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/o-p-jindal-global-university-sonepat-chief-commissioner-of-income-tax-exemption-panchkula-6171</loc>
               <lastmod>2025-12-25T08:50:19.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-603-kol-2011-14-m-s-asian-exports-kolkata-cit-x-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1930-kol-2010-14-dcit-circle-4-kolkata-kolkata-m-s-a-tosh-amp-sons-india-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.388Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1020-kol-2011-14-ito-ward-29-4-kolkata-kolkata-smt-nandini-pasari-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.388Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1227-kol-2011-14-sikkim-manipal-university-sikkim-acit-circle-gangtok-sikkim-gangtok</loc>
               <lastmod>2026-01-13T08:54:38.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1183-kol-2009-14-dcit-cent-cir-34-kolkata-kolkata-deepak-kumar-maheswari-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.388Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1554-kol-2010-14-dcit-circle-12-kolkata-kolkata-m-s-smifs-capital-markets-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-105-pun-2011-24-income-tax-officer-m-s-tushar-developers-pune</loc>
               <lastmod>2025-04-14T17:49:00.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-106-pun-2011-24-income-tax-officer-m-s-tushar-developers-pune</loc>
               <lastmod>2025-04-20T05:43:04.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-164-pun-2010-24-shri-budhe-maruti-dnyanu-karad-ito-wd-3-satara</loc>
               <lastmod>2025-04-21T19:22:29.037Z</lastmod>
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   </urlset>
 