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               <loc>https://counselvise.com/direct-tax/judgements/ita-1226-del-2011-14-voith-siemens-hydro-kraftwerkstechnik-gmbh-amp-co-kg-new-delhi-ddit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5121-del-2010-14-ito-new-delhi-m-s-shree-sidhbali-exports-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-151-pun-2010-14-ito-tds-i-nashik-nashik-spl-land-acquisition-officer-2-collector-office-compound-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1245-pun-2009-14-acit-r-1-pune-m-s-star-flexipack-industries-ichalkaranji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2009-kol-2010-14-dcit-circle-4-kolkata-kolkata-m-s-the-chamongtea-co-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1149-del-2011-14-honda-siel-power-products-ltd-greater-noida-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-420-del-2011-14-mahendra-shipping-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-666-del-2010-14-acit-new-delhi-m-s-gyan-enterprises-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1464-del-2011-14-namosidhi-securities-p-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1403-del-2011-14-acit-new-delhi-m-s-multiple-zones-india-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4131-del-2009-14-m-s-o-n-s-creations-pvt-ltd-new-delhi-cit-v-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-203-pun-2010-14-pathan-attarkhan-fakrulkhan-beed-ito-wd-2-4-beed</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-664-pun-2006-14-i-t-o-wd-2-3-aurangabad-m-s-siva-enterprises-aurangabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1300-del-2010-14-m-s-havells-india-ltd-new-delhi-addl-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3794-mum-2010-14-akhil-hind-mahila-parishad-mumbai-addl-director-of-i-t-exem-range-ii-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4490-mum-2010-14-kailash-jyoti-premises-mumbai-ito-wd-22-1-3-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3834-mum-2010-14-ashar-realtors-mumbai-addl-cit-23-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2918-mum-2010-14-kailash-jyoti-premises-no-1-co-op-hsg-society-ltd-mumbai-ito-22-1-3-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ram-kishan-dass-and-sunder-exports-1786-2010-1790-2010-1794-2010-170-2011-237-2011-1350-2011-238-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1834-del-2008-14-hirday-ito-ward-47-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1224-del-2011-14-global-minetec-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3706-del-2010-14-dcit-new-delhi-sh-u-k-bose-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3707-del-2010-14-dcit-new-delhi-sh-u-k-bose-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1514-del-2011-14-m-s-shoe-agency-karnal-ito-karnal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5-ahd-2009-14-shri-dinesh-h-shah-surat-the-income-tax-officer-osd-range-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6-ahd-2009-14-shri-prakash-h-joshi-surat-the-income-tax-officer-osd-range-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3184-ahd-2009-14-the-ito-ward-1-2-surat-m-s-femina-fashion-designer-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3798-ahd-2008-14-the-ito-ward-5-3-ahmedabad-roselab-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2030-ahd-2009-14-the-ito-ward-5-bharuch-m-s-vedant-enterprise-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2437-ahd-2010-14-shalby-hospitals-ltd-ahmedabad-the-dy-cit-osd-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-193-ahd-2009-16-the-acit-central-circle-1-4-ahmedabad-m-s-mahalaxmi-housing-and-finstock-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4083-ahd-2008-14-the-acit-circle-2-surat-smt-mitaben-p-panwala-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4082-ahd-2008-14-the-acit-circle-2-surat-smt-ritaben-bhupendra-panwala-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2237-ahd-2007-14-m-s-nilo-plast-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2588-ahd-2009-14-the-ito-ward-10-4-ahmedabad-shri-saurabh-sharad-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3045-ahd-2009-14-global-agro-products-pvt-ltd-surat-the-income-tax-officer-ward-1-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2481-ahd-2010-14-seema-parimoo-ahmedabad-the-dy-cit-circle-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2487-ahd-2010-14-shri-bipin-kishor-tondon-anand-the-income-tax-officer-ward-3-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-640-ahd-2009-14-m-s-jay-chem-ahmedabad-the-acit-osd-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-85-ahd-2010-24-nin-finance-amp-credit-capital-pvt-ltd-petlad-petlad-the-acit-circle-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-467-pun-2009-14-acit-cir-2-nashik-shri-vinchurkar-narayan-g-vinchurkar-bunglow-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-548-chny-2010-14-the-lakshmi-vilas-bank-ltd-karur-additional-cit-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-894-chny-2009-14-m-s-samalpatti-power-company-private-limited-chennai-addl-cit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1064-mum-2010-14-acit-cen-cir-17-amp-28-mumbai-chintan-m-doshi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6319-mum-2009-14-sujyoti-enterprises-mumbai-ito-22-2-1-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2209-mum-2008-14-acit-5-2-mumbai-m-s-perfect-circle-victor-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-956-pun-2009-14-ito-ward-6-2-pune-sh-panchganga-agro-impex-p-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1099-pun-2009-14-dcit-cir-3-malegaon-shri-rameshwar-lalchand-attal-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1603-kol-2010-14-lalit-monhanka-foundation-kolkata-dit-exemption-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2180-kol-2010-14-dcit-circle-4-kolkata-kolkata-m-s-the-moran-tea-co-i-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1040-rjt-2009-14-the-ito-ward-1-gandhidham-shri-ahri-valji-mahadeva-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1067-rjt-2009-14-the-acit-circle-2-rajkot-gujarat-m-s-mascot-forge-pvt-ltd-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-185-rjt-2006-14-the-ito-ward-2-4-m-s-thakker-enterprise</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-133-rjt-2006-14-ankur-chem-food-products-guj-ltd-gandhidham-kutch-the-dcit-cen-cir-1-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-285-rjt-2008-14-the-ito-ward-1-gandhidham-m-s-dhanlaxmi-petrolium-pvt-ltd-gandhidham</loc>
               <lastmod>2025-04-20T10:15:14.670Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-602-rjt-2009-14-shiva-specific-family-trust-rajkot-gujarat-the-income-tax-officer-ward-2-2-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-121-rjt-2008-14-shri-pankajkumar-khimchand-huf-jamnagar-the-income-tax-officer-ward-3-2-jamnagar</loc>
               <lastmod>2025-04-20T10:01:21.993Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-121-rjt-2011-14-m-s-balaji-industries-morbi-the-income-tax-officer-ward-5-4-morbi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3746-mum-2010-14-ito-16-1-2-mumbai-high-land-mark-chs-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3752-mum-2010-14-navneet-chintaman-mhatre-pune-ito-26-2-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-494-hyd-2010-14-m-s-crescent-real-estates-hyderabad-jcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-16-viz-2011-24-sri-k-suryanarayana-rajahmundry-the-ito-ward-3-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-174-ahd-2008-23-hitachi-home-amp-life-solutions-i-limited-ahmedabad-the-acit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2491-ahd-2010-14-the-acit-osd-circle-8-ahmedabad-m-s-s-dev-fashion-pvt-ltd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-viz-2011-14-sri-kv-srinivasa-rao-rajahmundry-the-acit-central-circle-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-96-viz-2011-14-sri-kv-srinivasa-rao-rajahmundry-the-acit-central-circle-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-428-viz-2009-14-dr-grandhi-aravandam-rajahmundry-the-acit-central-circle-rajahmundry</loc>
               <lastmod>2025-07-22T10:42:20.561Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-431-viz-2010-14-m-s-chebrolu-agro-pvt-ltd-visakhapatnam-the-acit-rangel-1-guntur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sim-johnson-m-s-prince-agencies-the-commercial-tax-officer-2nd-circle-palakkad-and-deputy-tahsildar-rr-palakkad-13356</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-u2013-tds-itc-ltd-and-c-j-international-hotels-ltd-475-2010-476-2010-860-2010-445-2011</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-automobiles-limited-assistant-commissioner-of-income-tax-circle-1-1-thiruvananthapuram-and-commissioner-of-income-tax-thiruvananthapuram-17701</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/bassi-tubes-pvt-ltd-c-i-t-751</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-116-del-2011-14-acit-new-delhi-m-s-global-vantedge-p-ltd-gurgaon</loc>
               <lastmod>2025-10-01T09:59:53.204Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/kumar-stores-the-commissioner-income-tax-at-bela-kothi-bela-industrial-estate-and-the-income-tax-officer-siwan-ward-3418-of-2010</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3795-mum-2010-14-akhil-hind-mahila-parishad-mumbai-addl-dit-e-range-ii-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.378Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2505-mum-2009-14-lg-asian-plus-ltd-mumbai-ddit-it-4-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-19-mum-2009-14-kellogg-india-p-ltd-mumbai-ito-wd-10-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-283-del-2010-23-sh-u-k-bose-lucknow-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1603-kol-2009-14-saheed-shibsankar-seba-samity-burdwan-cit-burdwan-burdwan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1766-kol-2010-14-ito-ward-53-2-kolkata-kolkata-shri-biswanath-saha-south-24-parganas</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1915-kol-2010-14-d-k-rungta-amp-sons-huf-kolkata-ito-ward-51-4-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1362-kol-2010-14-ito-ward-38-4-kolkata-kolkata-sandeep-kumar-parasrampuria-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-729-kol-2010-14-dcit-circle-9-kolkata-kolkata-m-s-t-p-roychowdhury-amp-co-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1333-kol-2010-14-sandip-halder-kolkata-ito-ward-41-4-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-337-kol-2010-14-madan-mohan-paul-bankura-i-t-o-ward-1-bankura-bankura</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-499-kol-2010-14-m-s-premier-engineering-works-kolkata-dcit-c-ircle-47-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.384Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-637-kol-2010-14-smt-santana-banerjee-burdwan-ito-ward-1-1-burdwan-burdwan</loc>
               <lastmod>2026-01-13T08:54:38.384Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-kol-2010-14-desire-agro-resorts-development-pvt-ltd-kolkata-ito-ward-12-2-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1493-pun-2009-14-ito-ward-1-1-jalgaon-sahakar-mitra-shri-chandrakant-hari-badhe-sir-patsanstha-jalgaon</loc>
               <lastmod>2025-05-02T18:06:55.106Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-448-pun-2003-14-shri-bhandari-govind-a-pune-dcit-pune-pune</loc>
               <lastmod>2025-05-02T18:06:55.228Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1320-pun-2008-14-k-r-a-holding-amp-trading-p-ltd-pune-addl-cit-range-2</loc>
               <lastmod>2025-05-02T18:06:55.734Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1448-pun-2009-14-krishi-utpanna-bazar-samiti-jamner-ito-ward-2-3-jalgaon-jalgaon</loc>
               <lastmod>2025-05-02T18:06:55.767Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-444-pun-2009-14-acit-cir-3-pune-pune-m-s-prithvi-developers-pune</loc>
               <lastmod>2025-05-02T18:06:55.800Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-934-pun-2007-14-mrs-kavita-madhyan-dcit-ahmednagar-circle</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1022-kol-2009-14-ito-ward-46-2-kolkata-motilal-agarwal-howrah</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-956-kol-2010-14-m-s-value-amp-worth-kolkata-dcit-c-ircle-36-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/visa-comtrade-limited-union-of-india-and-others-572</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5139-del-2010-14-goel-tempo-finance-pvt-ltd-ghaziabad-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.159Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1298-del-2011-14-acit-new-delhi-m-s-grand-link-international-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.159Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4589-del-2010-14-acit-new-delhi-m-s-hari-machines-ltd-orissa</loc>
               <lastmod>2026-01-09T08:57:34.159Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1249-del-2011-14-acit-new-delhi-m-s-gulab-farms-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.159Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5162-del-2010-14-m-s-halcrow-group-ltd-new-delhi-adit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.159Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3337-del-2010-14-ito-gurgaon-m-s-national-horticultural-board-gurgaon</loc>
               <lastmod>2026-01-09T08:57:34.160Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1264-del-2011-14-dcit-new-delhi-m-s-india-tourism-development-corpn-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.160Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2296-del-2010-14-ito-rohtak-m-s-hooda-construction-co-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4158-del-2010-14-ito-uttrakhand-shri-manohar-lal-kalra-uttrakhand</loc>
               <lastmod>2026-01-09T08:57:34.160Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/home-tex-commissioner-of-income-tax-karnal-125</loc>
               <lastmod>2025-12-25T08:50:19.687Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/sudhir-gensets-limited-income-tax-officer-7789-2010</loc>
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