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               <loc>https://counselvise.com/direct-tax/judgements/ita-1811-chny-2011-14-sunbright-designers-pvt-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-del-2011-14-adit-e-new-delhi-the-institute-of-chartered-accountants-of-india-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3705-del-2011-14-ito-new-delhi-m-s-jiji-bhattacharji-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1103-ahd-2011-14-k-construction-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3451-ahd-2009-14-the-dcit-circle-5-ahmedabad-m-s-parshwanath-reality-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-724-ahd-2010-14-the-dcit-circle-5-ahmedabad-nir-marketing-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1013-ahd-2009-14-the-dcit-circlr-6-ahmedabad-m-s-talent-india-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3413-ahd-2009-14-shri-amrish-balvanbhai-pandya-ahmedabad-the-income-tax-officer-ward-10-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1137-ahd-2007-14-the-ito-ward-6-3-surat-smt-rekhaben-nitinkumar-chabuksawar-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-239-agr-2011-14-i-t-o-3-1-gwalior-sh-rajendra-sharma-gwalior</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-229-ctk-2011-14-bhubaneswar-development-authority-bhubaneswar-cit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4525-del-2011-14-adit-dehradun-m-s-halliburton-offshore-inc-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3706-del-2011-14-ito-new-delhi-m-s-jiji-bhattacharji-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-113-bang-2011-14-sri-d-s-radhakrishna-bangalore-acit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-282-asr-2011-14-the-income-tax-officer-kathua-m-s-bhagwati-metal-works-kathua</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-29-hyd-2011-23-raj-kishore-agarwal-hyderabad-dcit-central-circle-4-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1326-rjt-2010-14-shri-manojbhai-n-jobanputra-junagadh-the-income-tax-officer-ward-1-1-junagadh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6410-mum-2010-14-ito-8-3-1-mumbai-senzo-engineering-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5118-mum-2010-14-beekay-tex-mumbai-addl-cit-20-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2635-mum-2008-14-m-s-zee-telefilms-ltd-now-zee-entertainment-enterprises-ltd-mumbai-the-addl-rg-11-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-531-mum-2011-14-vijay-plastics-mumbai-ito-15-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3777-mum-2010-14-acit-cent-cer-24-mumbai-m-s-sheth-developers-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-745-mum-2011-14-radio-components-amp-transistors-co-ltd-mumbai-ito-wd-2-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3160-mum-2010-14-adit-it-mumbai-warmer-brother-pictyres-inc-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-891-pun-2010-14-hem-kiran-diesels-kolhapur-dy-cit-kolhapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4428-del-2011-14-adit-dehradun-m-s-transocean-offshore-deepwater-drilling-inc-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1052-ahd-2008-14-shri-rameshchandra-ishwarlal-gandhi-huf-surat-the-acit-circle-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1001-ahd-2004-14-shri-jaynatibhai-c-patel-huf-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6643-mum-2009-14-ito-tds-ii-thane-the-thane-janata-sahakari-bank-ltd-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5386-del-2010-14-dcit-new-delhi-m-s-sona-okegawa-precision-forgings-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-167-jodh-2011-14-naresh-kumar-bhutna-suratgarh-ito-suratgarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6305-mum-2008-14-m-s-k-r-enterprises-mumbai-the-income-tax-officer-20-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-88-mum-2010-14-sujata-rajendra-nikalje-mumbai-ito-wd-22-2-2-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4115-mum-2010-14-naman-estates-p-ltd-mumbai-ito-7-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6531-mum-2009-14-sai-drugs-amp-pharmaceuticals-co-mumbai-ito-22-2-3-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-229-ahd-2009-14-shri-manharbhai-namdeo-bhardwaj-surat-the-income-tax-officer-ward-9-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-8-ahd-2009-16-shri-falgun-k-doshi-baroda-the-dy-cit-circle-2-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2531-ahd-2008-14-m-s-abhishek-exports-surat-the-acit-range-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-272-kol-2010-14-m-s-goldline-writing-instruments-ltd-kolkata-ito-ward-6-2-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-50-rjt-2010-16-smt-jigisha-prashant-mehta-rajkot-gujarat-the-deputy-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/asia-pacific-commodities-ltd-the-assistant-commissioner-of-customs-division-i-customs-house-port-area-kakinada-156-186-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/asia-pacific-commodities-ltd-the-assistant-commissioner-of-customs-division-i-customs-house-port-area-kakinada-156-186-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/siri-sand-company-rep-by-its-managing-partner-the-district-level-sand-committee-rep-by-its-chairman-25863-25886-26257-26260-26282-26312-26496-26762-25885-27201</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/siri-sand-company-rep-by-its-managing-partner-the-district-level-sand-committee-rep-by-its-chairman-25863-25886-26257-26260-26282-26312-26496-26762-25885-27201</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/siri-sand-company-rep-by-its-managing-partner-the-district-level-sand-committee-rep-by-its-chairman-25863-25886-26257-26260-26282-26312-26496-26762-25885-27201</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-pennar-paterson-limited-in-prov-liqn-the-settlement-commission-annasalai-chennai-and-others-987-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5547-mum-2010-14-acit-7-2-mumbai-reliance-land-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-136-mum-2009-14-m-s-diamond-tool-industries-mumbai-jcit-cir-24-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5863-mum-2010-14-ram-das-dadu-poojari-mumbai-ito-21-3-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5658-mum-2009-14-apna-foods-pvt-ltd-formerly-shashidhar-invst-amp-fin-ser-p-ltd-mumbai-ito-5-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1141-mum-2009-14-dahyabhai-share-amp-stock-brokers-ltd-mumbai-c-i-t-appeal-iv-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5839-mum-2009-14-acit-cc-7-mumbai-sukhraj-m-jain-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3524-mum-2010-14-dcit-7-3-mumbai-welspun-power-amp-steel-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2722-mum-2007-14-acit-5-2-mumbai-m-s-nahalchand-laloochand-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-351-mum-2011-24-cenzer-industires-ltd-ito-5-1-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2986-del-2008-14-acit-circle-19-1-new-delhi-manish-bansal-prop-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4600-del-2011-14-m-s-boat-house-club-ltd-uttrakhand-dcit-nainital</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-356-del-2011-23-m-s-mahagun-technologies-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-797-pun-2009-14-chandan-k-shewani-pune-dcit-cent-cir-1-1-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-752-del-2010-14-sks-fastners-ltd-pune-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-984-pun-2010-14-deputy-commissioner-of-income-tax-pune-bharat-sanchar-nigam-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/pushtikar-laghu-vyaparik-pratishthan-bachat-evam-sakh-sahkari-samiti-limited-union-of-india-and-anr-8537-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/independent-schools-federation-of-india-regd-union-of-india-ors-6168-11</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/navjeevan-industries-union-of-india-others-9905-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-120-kol-2009-14-shreya-somany-trust-kolkata-ito-ward-36-2-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1094-kol-2011-14-acit-cc-iv-kolkata-kolkata-sri-mansur-ali-laskar-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1081-kol-2011-14-smt-anjali-talukdar-kolkata-ito-ward-1-raiganj-uttar-dinajpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2976-del-2011-14-ddit-new-delhi-mr-banita-sawhney-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.219Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4738-del-2010-14-ito-new-delhi-m-s-bhagat-steel-amp-forgings-p-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.220Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3990-del-2010-14-american-express-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-23-kol-2007-16-sri-gouri-shankar-jain-kolkata-acit-central-circle-xx-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.448Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/asia-pacific-commodities-ltd-the-assistant-commissioner-of-customs-division-i-customs-house-port-area-kakinada-156-186-2011</loc>
               <lastmod>2025-12-25T10:15:28.833Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-76-pun-2011-24-acit-cir-6-pune-sinhgad-technical-education-society-pune</loc>
               <lastmod>2025-04-20T06:15:34.509Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-77-pun-2011-24-acit-cir-6-pune-sinhgad-technical-education-society-pune</loc>
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