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               <loc>https://counselvise.com/direct-tax/judgements/itssa-154-ahd-2009-16-shri-rahul-a-gandhi-ahmedabad-the-dy-cit-osd-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5332-mum-2011-14-pramod-b-ranjane-mumbai-ito-wd-23-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4296-mum-2009-14-ito-6-2-1-mumbai-calico-dyeing-amp-printing-mills-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-95-pun-2011-24-shri-babanrao-s-gholap-indl-nashik-dcit-cir-1-1-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-170-hyd-2011-24-nawab-mir-barkat-ali-khan-hyderabad-dcit-circle-9-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1667-hyd-2010-14-m-s-catalytic-software-ltd-hyderabad-ito-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-33-del-2005-16-laxmi-bai-foundation-dcit-cc-13</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3720-del-2008-14-smt-indu-gupta-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-22-rjt-2011-14-m-s-orbit-bearings-india-pvt-ltd-rajkot-gujarat-the-assistant-commissioner-of-income-tax-circle-5-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-239-rjt-2011-14-the-ito-ward-3-3-jamnagar-shri-bimal-nanjibhai-sonagra-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-52-rjt-2011-23-shri-bimal-nanjibhai-sonagara-development-officer-jamnagar-the-income-tax-officer-ward-3-3-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-49-rjt-2010-16-m-s-ghanshyam-diamond-the-assistant-commissioner-of-income-tax-junagadh-circle-2-junagadh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-50-rjt-2010-23-sparsh-bio-tech-pvt-ltd-jamnagar-the-income-tax-officer-ward-2-2-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1147-rjt-2010-14-the-assistant-commissioner-of-incometax-circle-2-rajkot-gujarat-m-s-r-k-agency-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-268-rjt-2011-14-the-acit-circle-5-rajkot-gujarat-m-s-satiate-ball-industries-morbi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-608-chandi-2011-14-mr-avinash-singh-grewal-chandigarh-ito-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5384-mum-2010-14-vipinchander-aggarwal-huf-mumbai-ito-22-2-2-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3591-del-2011-14-shashvat-advertising-private-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3577-mum-2009-14-dcit-13-1-mumbai-babulal-c-sahah-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4714-mum-2010-14-vivek-kedia-mumbai-ito-19-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-259-chandi-2009-14-dcit-ludhiana-m-s-abhishek-industries-ltd-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-473-ind-2010-14-the-assistnat-commissioner-of-income-tax-3-1-bhopal-m-s-serman-india-road-makers-pvt-ltd-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-13-ind-2011-24-m-s-r-s-construction-bhopal-the-i-t-o-bhopal</loc>
               <lastmod>2025-04-15T21:21:21.493Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-193-ahd-2011-14-m-s-jemini-plastic-industies-nani-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-288-ind-2008-14-the-acit-2-1-ujjain-m-s-trapti-trading-amp-investment-pvt-ltd-nagda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-466-ind-2010-14-m-s-morya-steel-ltd-indore-the-dy-commissioner-of-income-tax-1-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-539-ind-2010-14-shri-aseen-singh-bhopal-the-assistant-commissioner-of-income-tax-1-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-373-ind-2010-14-the-acit-1-1-bhopal-m-s-sanwaria-agro-oils-limited-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-579-chandi-2011-14-the-punjab-state-cooperative-supply-and-marketing-federation-ltd-chandigarh-acit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-378-chandi-2011-14-the-sub-registrar-patiala-director-of-income-tax-cib-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1374-chandi-2010-14-ito-mohali-sh-manpreet-singh-bhamra-mohali</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5385-mum-2010-14-ito-wd-9-3-3-mumbai-vishnu-laminaiton-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-29-ind-2006-16-the-dcit-2-1-smt-kamla-bai-agarwal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-773-chandi-2011-14-ito-tds-panchkula-oriental-bank-of-commerce-ambala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-993-ahd-2009-14-the-income-tax-oficer-ward-1-bharuch-m-s-unity-construction-co-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2377-mum-2009-14-harril-thomas-monteiro-navi-mumbai-ito-22-3-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1338-del-2011-14-m-s-r-s-investment-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-708-chny-2007-14-m-s-pukra-exports-karur-dcit-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-979-chny-2009-14-acit-chennai-m-s-silver-shoes-private-limited-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-36-chny-2010-14-dcit-kumbakonam-m-s-tamil-nadu-state-transport-corporation-kumbakonam-kumbakonam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1340-del-2011-14-m-s-r-s-investment-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3509-del-2010-14-m-s-standard-securities-amp-investment-intermediates-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5686-del-2010-14-gil-mauritius-holdings-ltd-gurgaon-adit-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3908-del-2010-14-ito-new-delhi-sh-ravinder-kumar-mantoo-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3310-del-2011-14-adit-new-delhi-m-s-italian-thai-development-public-co-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-309-ctk-2011-14-orissa-meida-venture-pvt-ltd-bhubaneswar-ito-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4350-mum-2006-14-ito-8-2-1-mumbai-m-s-infiniti-modules-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4883-mum-2010-14-ito-2-1-1-mumbai-asia-investments-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-113-mum-2010-14-addl-cit-rg-13-3-mumbai-kirit-laxmichand-lapsia-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3361-mum-2006-14-acit-5-2-mumbai-m-s-ima-pg-india-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5428-mum-2010-14-inderlol-hotels-p-ltd-mumbai-ito-5-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4870-mum-2010-14-dcit-cc-35-mumbai-kokilaben-m-patel-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-52-rjt-2011-14-m-s-swastik-construction-co-jamnagar-the-commissioner-of-income-tax-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-459-chny-2011-14-acit-trichy-m-s-vignesh-flat-housing-promoters-srirangam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-41-ahd-2009-23-the-jodhani-exports-surat-the-acit-range-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-986-chny-2009-14-acit-chennai-m-s-tube-investments-of-india-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-82-chny-2006-16-m-s-devaraj-amp-others-chennai-acit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4641-mum-2010-14-ito-17-3-2-mumbai-fixoplast-industries-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4425-mum-2010-14-dcit-8-1-mumbai-bp-india-services-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2331-mum-2010-14-ito-22-3-1-navi-mumbai-harril-thomas-monteiro-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-599-ahd-2011-14-manoj-nanubhai-desai-surat-the-income-tax-officer-ward-3-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-600-ahd-2011-14-manoj-nanubhai-desai-surat-the-income-tax-officer-ward-3-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4004-ahd-2008-14-growth-avenue-ltd-surat-the-dy-cit-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-815-ahd-2009-14-rani-sati-processors-pvt-ltd-surat-the-dy-cit-cent-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5329-mum-2011-14-prashant-b-ranjane-mumbai-ito-wd-23-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5331-mum-2011-14-vanita-h-thakkar-mumbai-ito-wd-23-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4962-mum-2010-14-ito-21-3-2-mumbai-subh-industries-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-142-rjt-2011-14-gokul-ceramics-pvt-ltd-the-deputy-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-55-pun-2008-14-kantilal-valaji-mali-pune-dy-cit-cen-cir-2-1-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kerala-automobiles-limited-assistant-commissioner-of-income-tax-circle-i-thiruvananthapuram-and-commissioner-of-income-tax-thiruvananthapuram-1086</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2769-del-2011-14-m-s-supra-farms-amp-leasing-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2502-mum-2010-14-dcit-8-3-mumbai-shree-par-fragrance-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1213-hyd-2008-14-m-s-ravi-prakash-babu-tirupathi-ito-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-165-hyd-2011-24-nawab-mir-barkat-ali-khan-hyderabad-dcit-circle-9-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3629-mum-2010-14-dcit-9-1-mumbai-golden-peace-hotels-amp-resorts-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3483-del-2011-14-dcit-new-delhi-m-s-roshnara-club-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4619-mum-2009-14-right-development-amp-estate-p-ltd-mumbai-acit-cen-cir-9-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5387-mum-2010-14-acit-5-3-mumbai-uniglobe-packaging-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1358-chandi-2010-14-m-s-bodh-raj-ram-nath-karta-ambala-cantt-ito-ambala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-813-chandi-2011-14-m-s-trb-exports-pvt-ltd-ludhiana-acit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1121-mum-2010-14-ito-2-2-3-mumbai-midland-finance-amp-investment-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3651-mum-2010-14-dcit-9-1-mumbai-golden-peace-hotels-amp-resorts-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-44-rjt-2010-23-m-s-saurashtra-paper-amp-board-mills-ltd-rajkot-gujarat-the-assistant-commissioner-of-income-tax-circle-2-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-51-rjt-2011-23-shri-mayur-j-doshi-development-officer-jamnagar-the-income-tax-officer-ward-3-4-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5131-mum-2010-14-urmila-ashoke-daga-mumbai-ito-wd-12-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3516-del-2011-14-the-iot-foundation-new-delhi-dit-exemptions-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-194-ahd-2009-23-shri-dr-rajendra-prabhudas-padiya-bhavnagar-the-income-tax-officer-ward-2-4-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2873-mum-2010-14-suashish-diamonds-ltd-mumbai-addl-cit-rg-5-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3056-mum-2010-14-addl-cit-rg-5-3-mumbai-saushish-diamonds-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3106-ahd-2010-14-m-s-v-k-patel-amp-co-ahmedabad-the-acit-range-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-843-ahd-2010-14-shri-pareshkumar-m-dave-anand-the-income-tax-officer-ward-4-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1381-ahd-2009-14-the-dcit-circle-4-baroda-m-s-yuvraj-industries-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5356-mum-2010-14-dcit-9-2-mumbai-prem-ier-opticals-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4452-mum-2010-14-lee-amp-muirhead-p-ltd-mumbai-dcit-cir-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-592-mum-2010-24-amar-h-manjrekar-asst-cit-cir-42</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4412-mum-2010-14-asia-investment-p-ltd-mumbai-ito-2-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3910-ahd-2008-14-the-dcit-circle-1-surat-growth-avenue-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3700-ahd-2008-14-the-dcit-circle-1-surat-growth-avenue-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1345-ahd-2009-14-unity-construction-co-bharuch-the-income-tax-officer-ward-2-bharuch</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5340-mum-2010-14-j-m-huber-india-p-ltd-mumbai-dcit-8-2-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5339-mum-2010-14-j-m-huber-india-p-ltd-mumbai-acit-osd-8-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3339-mum-2010-14-prakash-k-shah-amp-securities-p-ltd-mumbai-adl-cit-rg-4-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4451-mum-2009-14-ketan-p-gohil-mumbai-ito-25-2-3-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2199-mum-2007-14-m-s-madhusudan-enterprises-p-ltd-mumbai-acit-9-2-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5130-mum-2010-14-norza-estates-amp-investments-p-ltd-mumbai-ito-7-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1693-mum-2011-14-agarwal-builders-amp-developers-navi-mumbai-dcit-22-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5232-mum-2010-14-nargis-rizwan-bharmal-mumbai-ito-wd-1-3-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2259-mum-2010-14-arun-kumar-syntheitics-p-ltd-mumbai-ito-rg-4-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4450-mum-2010-14-mahindra-holdings-amp-finance-ltd-since-merged-with-mahindra-mahindra-ltd-mumbai-acit-cir-6-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3383-del-2009-14-adit-new-delhi-hologram-manufactures-association-of-india-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1427-del-2011-14-m-s-innovative-intex-p-ltd-gurgaon-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2271-del-2002-14-acit-gurgaon-circle-marudha-chemicals-amp-pharmaceuticals-pvt-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1663-del-2008-14-the-allalwas-janhit-coop-l-amp-g-society-ltd-ito-ward-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4502-del-2010-14-dcit-new-delhi-m-s-bharti-infotel-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2195-del-2010-14-al-nafees-frozen-food-exports-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-597-del-2010-24-ghaziabad-urban-co-operative-bank-ltd-ghaziabad-acit-ghaziabad</loc>
               <lastmod>2026-01-09T08:57:34.182Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-661-kol-2011-14-smt-zamirun-bibi-north-24-parganas-cit-xvii-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.386Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1868-kol-2010-14-m-s-behera-brothers-kolkata-acit-circle-28-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.386Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-974-kol-2011-14-shri-hari-har-yadav-durgapur-addl-cit-range-2-durgapur-durgapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1086-kol-2009-14-i-t-o-ward-41-3-kol-kolkata-m-s-siddheswari-hosiery-factory-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-459-kol-2010-14-satya-ranjan-maitra-kolkata-adit-international-taxation-ii-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4-kol-2011-14-smt-sarita-agarwal-kolkata-cit-central-i-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1933-kol-2010-14-dcit-circle-55-kolkata-kolkata-shri-rabindra-nath-banerjee-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-501-kol-2011-14-acit-circle-46-kolkata-kolkata-shri-dinesh-adukia-howrah</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2252-kol-2010-14-ito-ward-4-4-kolkata-kolkata-m-s-kherapati-vanijya-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2116-kol-2010-14-nav-jeewan-medical-institute-kolkata-dit-exemption-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-719-pun-2010-14-ito-pune-mr-irfan-h-shaikh-pune</loc>
               <lastmod>2025-05-02T18:08:02.173Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-461-pun-2010-14-acit-cir-6-pune-rda-holding-amp-trading-pvt-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-196-pun-2010-14-kazi-mujeeboddin-mahebub-ahmed-latur-ito-wd-3-4-latur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1141-pun-2010-14-rasika-motels-kolhapur-ito-kolhapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/director-of-income-tax-exemption-commerce-teachers-association-1099-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/home-solutions-retails-india-ltd-union-of-india-ors-3398-2010</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/home-solutions-retails-india-ltd-union-of-india-ors-3398-2010</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-193-mum-2011-24-uti-asset-management-co-ltd-asst-c-i-t-10-1</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-296-mum-2011-24-pratibhuti-vyapar-p-ltd-dcit-cir-2-2</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-pun-2007-23-shri-rajendra-g-desai-mumbai-ito-wd-3-panvel</loc>
               <lastmod>2025-04-15T19:56:28.364Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-40-pun-2002-23-shri-d-g-lingayat-nashik-income-tax-officer-ward-1-3-nashik</loc>
               <lastmod>2025-04-20T08:43:11.706Z</lastmod>
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