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               <loc>https://counselvise.com/direct-tax/judgements/ita-3535-mum-2010-14-lic-housing-finance-ltd-mumbai-dy-cit-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3519-mum-2010-14-amex-information-technologies-ltd-mumbai-acit-8-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1727-ahd-2009-14-green-mumbay-lions-education-trust-navsari-the-cit-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1846-ahd-2009-14-the-ito-ward-6-4-ahmedabad-himanshu-engg-works-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2454-ahd-2009-14-shri-sukhabhai-p-ahir-huf-surat-the-income-tax-officer-ward-2-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1777-ahd-2009-14-the-acit-gnr-circle-gandhinagar-gujarat-state-energy-generation-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2578-ahd-2009-14-the-dcit-circle-1-surat-m-s-basser-diamond-mfg-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-55-viz-2010-14-sri-k-veerendra-the-income-tax-officer-i-c-bapatla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-54-viz-2010-14-sri-k-leela-krishna-the-income-tax-officer-i-c-bapatla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-138-ahd-2007-16-shri-vipul-hasmukhlal-mehta-surat-the-acit-cent-circle-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-88-rjt-2011-14-the-acit-circle-2-rajkot-gujarat-m-s-jagdish-technocast-pvt-ltd-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-454-viz-2009-14-the-dcit-cent-circle-rajahmyndry-rajahmundry-sri-grandhi-aravindam-rajahmundry</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-453-viz-2009-14-the-dcit-cent-circle-rajahmundry-rajahmundry-sri-grandhi-aravindam-rajahmundry</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-viz-2011-14-sri-a-kasi-visweswar-rao-huf-palakol-the-acit-central-circle-rajahmundry</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-viz-2011-14-sri-a-kasi-visweswar-rao-palakol-the-acit-central-circle-rajahmundry</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-viz-2011-14-sri-a-kasi-visweswar-rao-palakol-the-acit-central-circle-rajahmundry</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-viz-2011-14-sri-a-kasi-visweswar-rao-palakol-the-acit-central-circle-rajahmundry</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-viz-2011-14-sri-a-kasi-visweswar-rao-huf-palakol-the-acit-central-circle-rajahmundry</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-viz-2011-14-sri-a-kasi-visweswar-rao-palakol-the-acit-central-circle-rajahmundry</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-viz-2010-14-the-dcit-central-circle-rajahmundry-dr-penmetsa-ramalakshmi-tanuku</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-viz-2011-14-sri-ch-venkateswara-rao-huf-palakol-the-acit-central-circle-rajahmundry</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-viz-2011-14-sri-ch-venkateswara-rao-palakol-the-acit-central-circle-rajahmundry</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-44-viz-2011-14-sri-ch-venkateswara-rao-palakol-the-acit-central-circle-rajahmundry</loc>
               <lastmod>2025-07-22T10:42:20.560Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-viz-2010-14-m-s-raghavendra-real-estates-hyderabad-the-jcit-central-circle-1-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-153-viz-2010-14-m-s-raghavendra-real-estates-hyderabad-the-jcit-central-circle-1-visakhapatnam</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-407-viz-2009-14-sri-m-sanyasi-raju-visakhapatnam-the-ad-cit-range-5-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.560Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-187-viz-2010-14-sri-p-vithal-raju-tanuku-the-acit-central-cirlce-rajahmundry</loc>
               <lastmod>2025-07-22T10:42:20.561Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-viz-2010-14-sri-p-vithal-raju-tanuku-the-acit-central-cirlce-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-387-viz-2009-14-m-s-acit-circle-5-1-visakhapatnam-sri-p-ramachandra-rao-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.561Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-viz-2007-14-sri-chappidi-swaminadha-rao-kakinada-the-ito-ward-2-kakinada</loc>
               <lastmod>2025-07-22T10:42:20.561Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-viz-2011-14-smt-mittapalli-tulasi-tanuja-visakhapatnam-the-ito-ward-2-1-guntur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-487-viz-2009-14-the-dcit-circle-1-1-guntur-m-s-meramchand-nemichand-guntur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-viz-2009-14-maruthi-rice-working-company-narasaraopeta-ito-narasaraopeta</loc>
               <lastmod>2025-07-22T10:42:20.561Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-i-california-design-construction-inc-india-ltd-400-2009</loc>
               <lastmod>2025-09-18T07:01:52.576Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-faridabad-shri-m-l-saini-468</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/budha-vikas-samity-commissioner-of-income-tax-i-patna-and-assistant-commissioner-of-income-tax-circle-1-patna-594</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/provident-investment-industries-i-pvt-ltd-income-tax-officer-others-2375-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-patiala-puran-chand-mittal-505</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/pawan-kumar-huf-the-commissioner-of-income-tax-karnal-220</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/aggarwal-financers-ladwa-through-its-partner-rajinder-pal-gupta-commissioner-of-income-tax-karnal-and-another-64</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sprint-communications-company-lp-deputy-director-income-tax-556-2011-557-2011-558-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dr-binoy-kumar-singh-karta-commissioner-of-income-tax-central-patna-and-assistant-commissioner-of-income-tax-central-circle-1-patna-and-union-of-india-through-the-secretary-department-of-revenue-ministry-of-finance-government-of-india-and-branch-manager-icici-bank-shahi-bhawan-exhibition-road-patna-and-branch-manager-punjab-national-bank-kanti-factory-road-gandhi-nagar-patna-and-sri-satish-kumar-and-sri-nand-kishore-singh-and-sri-gunni-singh-and-abhudaya-impex-private-limited-through-its-director-sri-shailendra-singh-and-s-k-enterprises-through-its-prop-sri-sunil-kumar-singh-8009-of-2010</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-179-mum-2010-14-addl-cit-rg-4-2-mumbai-citigroup-global-markets-india-p-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.377Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5008-mum-2009-14-ito-18-3-2-mumbai-puspalata-g-adik-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.378Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2936-mum-2010-14-hema-natarajan-mumbai-ito-22-2-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.378Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7080-mum-2003-14-jagdanand-invsts-amp-trading-co-pvt-ltd-mumbai-acit-rg-3-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.378Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1474-mum-2010-14-harresh-navnitrai-mehta-mumbai-dcit-cen-cir-44-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.378Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1473-mum-2010-14-harresh-navnitrai-mehta-mumbai-dcit-cen-cir-44-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.378Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/agricultural-market-committee-boath-adilabad-district-income-tax-department-6333</loc>
               <lastmod>2025-12-25T09:05:22.340Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-816-kol-2010-14-kanai-lal-sharma-asansol-acit-circle-2-asansol-asansol</loc>
               <lastmod>2026-01-13T08:54:38.384Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-236-kol-2011-14-ito-ward-36-2-kolkata-kolkata-shiw-bhagwan-amp-sons-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.384Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-kol-2010-14-m-s-humbold-wedag-india-p-ltd-kolkata-dcit-circle-8-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.384Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-926-kol-2009-14-acit-circle-4-kolkata-kolkata-m-s-mida-amp-co-p-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.384Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-721-kol-2010-14-ito-ward-7-1-kolkata-kolkata-millenium-writing-products-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.384Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1482-pun-2009-14-shelat-family-trust-pune-addl-cit</loc>
               <lastmod>2025-05-02T18:06:54.903Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-954-kol-2010-14-universal-cables-ltd-kolkata-dcit-c-ircle-6-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kandi-prabhakar-reddy-and-m-buchilingam-goud-and-vinayaka-enterprises-the-government-of-andhra-pradesh-rep-by-its-secretary-department-of-mines-and-geology-secretariat-hyderabad-1-and-the-assistant-director-of-mines-and-geology-karimnagar-18043-26749-27485</loc>
               <lastmod>2025-12-25T10:15:30.995Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/katie-wilcox-education-association-income-tax-officer-ward-ii-4-range-u2013-ii-4639-4640-of-2011</loc>
               <lastmod>2025-12-25T09:30:21.538Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-547-del-2011-14-dcit-new-delhi-m-s-emmtex-synthetics-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.158Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4714-del-2009-14-dcit-new-delhi-m-s-lakshmiji-sugar-mills-co-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.159Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4713-del-2009-14-dcit-new-delhi-m-s-lakshmji-sugar-mills-co-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.159Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5949-del-2010-14-m-s-national-agricultural-co-operative-marketing-federation-of-india-ltd-new-delhi-jcit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.159Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5028-del-2010-14-nathaniel-junior-education-society-new-delhi-ddit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.159Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-kumar-sinha-union-of-india-and-income-tax-department-9124</loc>
               <lastmod>2025-12-25T11:50:23.345Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/agricultural-market-committee-dammapeta-khammam-district-income-tax-department-6931</loc>
               <lastmod>2025-12-25T09:05:22.297Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/agricultural-market-committee-echoda-adilabad-district-income-tax-department-6330</loc>
               <lastmod>2025-12-25T09:05:22.426Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-78-pun-2010-24-late-manrupehand-surtingji-parmar-dhule-ito-wd-1-dhule-dhule</loc>
               <lastmod>2025-04-14T17:42:06.176Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-55-pun-2010-24-shri-nandkumar-m-kulkarni-pune-ito-wd-3-4-pune-pune</loc>
               <lastmod>2025-04-20T08:43:12.600Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-41-pun-2011-24-r-m-mohite-textiles-ltd-kolhapur-jt-cit-range-1-kolhapur</loc>
               <lastmod>2025-04-20T08:43:11.225Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-21-pun-2010-23-deepak-pandurang-gadre-ratnagiri-dcit-central-circle-kolhapur</loc>
               <lastmod>2025-04-20T04:50:09.634Z</lastmod>
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