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               <loc>https://counselvise.com/direct-tax/judgements/ma-179-chandi-2008-24-m-s-tread-care-bilaspur-ito-bilaspur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-180-chandi-2008-24-m-s-tread-care-bilaspur-ito-bilaspur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-54-chandi-2010-24-m-s-haryana-labour-welfare-board-panchkula-acit-panchkula</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-181-chandi-2010-14-dcit-panchkula-m-s-surya-telecom-pvt-ltd-panchkula</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-255-chandi-2010-14-dr-baldeep-singh-ludhiana-dcit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1094-chny-2010-14-acit-chennai-m-s-janani-holdings-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1291-chny-2010-14-dcit-chennai-m-s-mark-hospitals-p-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1915-chny-2010-14-acit-chennai-m-s-sri-aurobindo-packagers-p-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5588-del-2010-14-m-s-shipra-estate-ltd-ghaziabad-addl-cit-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4071-mum-2008-14-acit-6-3-mumbai-grey-worldwide-india-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-744-mum-2005-14-the-dy-cit-cc-8-shri-m-p-ramchandran</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-292-lkw-2010-14-sri-chunni-lal-prajapati-faizabad-the-ito-faizabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-720-lkw-2010-14-sharnam-seva-samiti-lucknow-cit-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1701-kol-2010-14-ito-ward-59-4-kolkata-kolkata-m-s-zenith-timber-products-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-379-ind-2010-14-the-acit-4-1-indore-m-s-suraj-impex-i-pvt-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1576-hyd-2010-14-sri-mohd-shujauddin-hyderabad-the-dcit-circle-6-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1087-hyd-2009-14-m-s-navauyuga-infotech-private-limited-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1086-hyd-2009-14-acit-hyderabad-m-s-navayuga-infotech-pvt-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1099-hyd-2009-14-m-s-navayuga-infotech-private-limited-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1092-hyd-2009-14-m-s-navauyuga-infotech-private-limited-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1373-del-2010-14-national-highways-authority-of-india-new-delhi-dit-e-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-185-chny-2005-14-m-s-bharat-heavy-electricals-limited-trichy-dcit-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-933-chny-2010-14-smt-illampirai-chennai-ito-pondicherry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1335-chny-2010-14-acit-chennai-m-s-kothari-sugars-and-chemicals-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1983-chny-2010-14-acit-salem-m-s-sree-madeswara-textiles-komarapalayam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-36-ahd-2005-14-gujarat-gas-company-ltd-ahmedabad-the-asstt-comm-of-income-tax-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1669-ahd-2008-14-mamta-silk-mills-pvt-ltd-surat-the-income-tax-officer-ward-1-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2002-ahd-2007-14-gmm-pfaulder-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2530-ahd-2008-14-the-ito-ward-4-2-baroda-paushak-limited-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1206-ahd-2010-14-the-ito-vapi-ward-1-vapi-m-s-a-one-construction-co-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2378-ahd-2009-14-the-acit-central-circle-5-baroda-m-s-maha-developers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-454-ahd-2008-14-the-acit-circle-1-2-baroda-fag-bearings-india-limited-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2770-ahd-2010-14-the-acit-circle-7-ahmedabad-shri-satyanarayan-j-kabra-huf-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3213-ahd-2007-14-the-acit-osd-range-1-ahmedabad-dishman-pharmaceuticals-amp-chemicals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4563-del-2010-14-dcit-new-delhi-m-s-orient-overseas-pvt-ltd-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-311-ahd-2010-16-the-dcit-central-circle-2-2-ahmedabad-ahura-restaurant-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1334-ahd-2010-14-hi-choice-processors-pvt-ltd-surat-the-addl-cit-range-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1726-mum-2009-14-neil-jayant-gajjar-mumbai-ito-wd-12-3-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-300-mum-2010-14-multipack-systems-p-ltd-mumbai-dcit-cir-22-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4515-mum-2008-14-m-s-brics-securities-ltd-mumbai-the-dcit-rg-4-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3556-ahd-2008-14-shri-ankit-maheshwari-surat-the-acit-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7370-mum-2010-14-ganesh-polychem-ltd-mumbai-ito-rg-10-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1272-kol-2010-14-m-s-premier-auto-finance-burdwan-ito-ward-56-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2092-kol-2010-14-dcit-circle-4-kolkata-kolkata-m-s-mcleod-amp-co-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-463-ind-2008-14-m-s-patwa-abhikaran-the-acit-ratlam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-126-chandi-2009-24-ito-sunam-the-rising-star-oil-amp-rice-mills-p-ltd-sunam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-3-coch-2011-24-dcit-ernakulam-popular-vehicles-amp-services-ernakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-coch-2007-16-shri-s-sachidananda-pai-ernakulam-acit-ernakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-16-chny-2007-16-b-s-krishnan-salem-acit-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-208-ahd-2002-16-hiralal-tegaran-thakkar-ahmedabad-the-dy-cit-cen-cir-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-354-ahd-2003-16-the-ito-palanpur-shri-dahyabhai-ishawarlal-thakkar-bhabhar-bk</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-127-ahd-2002-16-the-acit-cent-cir-2-1-ahmedabad-shri-chandulal-t-thakkar-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-135-ahd-2002-16-the-dy-cit-cent-cir-2-4-ahmedabad-bansi-finance-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-194-hyd-2010-24-dcit-central-circle-5-hyderabad-m-s-ghanshyamdas-gems-amp-fewels-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-254-ahd-2009-24-matrix-telecom-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-179-ahd-2010-24-sharmjivi-mahamandal-sangh-surat-the-cit-iii-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-255-ahd-2010-24-shri-rajesh-kabaria-baroda-the-income-tax-officer-ward-2-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-167-ahd-2010-24-m-s-jay-vijay-prints-pvt-ltd-surat-the-acit-circle-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-135-mum-2009-14-m-s-darashaw-amp-co-pvt-ltd-mumbai-the-acit-rg-4-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3921-mum-2005-14-m-s-equest-india-p-ltd-mumbai-ito-3-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7596-mum-2007-14-m-s-k-rheja-corp-pvt-ltd-mumbai-the-acit-cen-cir-29</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1844-mum-2010-14-addl-cit-23-1-mumbai-nathpa-jhakri-joint-venture-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1942-mum-2010-14-ito-2-3-1-mumbai-ketan-bhanuchandra-mehta-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2067-mum-2010-14-acit-10-2-mumbai-3d-plm-software-solutions-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3437-mum-2009-14-akbarallys-department-stores-mumbai-dcit-12-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1919-mum-2010-14-chandrakant-k-mahadkar-pune-ito-26-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-516-lkw-2010-14-dcit-kanpur-m-s-pindi-jewellery-house-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-296-lkw-2010-14-smt-shobha-prajapati-faizabad-the-ito-faizabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2235-mum-2010-14-acit-11-1-mumbai-zee-entertainment-enterprises-ltd-earlier-known-as-zee-telefilms-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4764-mum-2009-14-gokul-construction-co-p-ltd-mumbai-acit-cen-cir-34-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1679-pun-2007-14-mr-ramratan-soni-pune-addl-cit-range-2-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1088-hyd-2009-14-m-s-navauyuga-infotech-private-limited-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1089-hyd-2009-14-m-s-navauyuga-infotech-private-limited-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1090-hyd-2009-14-m-s-navauyuga-infotech-private-limited-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-70-hyd-2007-14-tci-industries-limited-secunderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1402-hyd-2010-14-sri-mohammed-mustafa-hussian-hyderabad-ito-vikarabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-793-hyd-2010-14-m-s-pyramid-infrastructure-private-limited-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-214-ahd-2002-23-shri-chandulal-t-thakkar-bhabhar-the-jt-cit-spi-r-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1029-mum-2010-14-eftec-shroff-india-ltd-mumbai-addl-cit-9-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5149-mum-2010-14-ace-co-operative-bank-ltd-mumbai-ito-1-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-438-del-2010-24-smt-priya-new-delhi-acit-cir-2-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2127-chny-2010-14-m-s-khivraj-tech-park-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/motor-general-finance-ltd-commissioner-of-income-tax-ita-15-99</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2159-ahd-2006-14-the-ito-ward-4-2-ahmedabad-gujarat-state-road-transport-corpn-ltd-ahmedabad</loc>
               <lastmod>2026-01-13T08:54:38.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-68-ahd-2009-16-the-acit-central-circle-1-4-ahmedabad-shri-manilal-virchandbhai-patel-mehsana</loc>
               <lastmod>2026-01-13T08:54:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kamaljeet-s-ahluwalia-and-m-s-kamal-sponge-steel-power-and-m-s-kaype-enterprises-and-smt-indu-ahluwalia-and-prashant-ahluwalia-and-pawan-ahluwalia-union-of-india-ors-13411-2010</loc>
               <lastmod>2025-12-25T11:40:20.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-172-pun-2010-24-sharad-r-patil-nashik-asstt-cit-cir-1-nashik-nashik</loc>
               <lastmod>2025-04-20T08:43:12.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-8-pun-1997-16-m-s-venus-eye-vision-ltd-nashik-acit-nashik</loc>
               <lastmod>2025-04-20T04:36:18.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1117-del-2010-14-acit-new-delhi-sh-arvind-khanna-new-delhi</loc>
               <lastmod>2026-02-07T13:33:10.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-cargill-global-trading-pvt-ltd-331-2011-204-2011</loc>
               <lastmod>2026-04-13T13:06:19.021Z</lastmod>
           </url>
         
   </urlset>
 