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               <loc>https://counselvise.com/direct-tax/judgements/ita-249-hyd-2010-14-acit-hyderabad-m-s-c-s-k-textiles-p-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1852-hyd-2011-14-p-v-ramana-reddy-hyd-hyderabad-ito-ward-6-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1025-hyd-2011-14-mirza-mustafa-baig-hyd-hyderabad-dcit-central-circle-6-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2026-hyd-2011-14-ito-ward-1-nalgonda-m-s-kakatiya-bar-amp-restaurant-nalgonda-district</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1652-hyd-2011-14-nisc-export-services-pvt-ltd-hyderabad-acit-circle-16-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1269-hyd-2011-14-mirza-mustafa-baig-hyd-hyderabad-dcit-central-circle-6-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5964-mum-2009-14-emerald-realtors-p-ltd-mumbai-acit-cc-37-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1233-mum-2010-14-addl-cit-8-3-mumbai-sun-shine-realtors-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-76-ind-2011-16-the-acit-1-2-indore-m-s-choudhary-innovative-business-p-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1058-chandi-2011-14-manohar-nagpal-rajpura-ito-rajpura</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3303-mum-2008-14-the-dcit-11-2-mumbai-m-s-kpmg-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6084-mum-2010-14-dcit-4-2-mumbai-tower-capital-amp-securties-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6246-mum-2010-14-ito-15-2-3-mumbai-dharti-enterprises-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4789-mum-2009-14-rr-kabel-ltd-mumbai-addl-cit-rg-7-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5800-mum-2010-14-r-k-kapoor-mumbai-ito-23-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-243-hyd-2011-24-adit-exemptions-i-hyderabad-aurora-educational-society-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-11-coch-2011-23-young-men-apos-s-christian-association-thrissur-ito-thrissur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-129-ind-2011-14-m-s-lunkad-securities-ltd-indore-the-acit-3-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-122-ind-2011-14-m-s-parksons-securities-ltd-indore-the-acit-3-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-238-ind-2011-14-m-s-v-l-india-foundation-bhopal-the-cit-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-32-mum-2011-23-foods-and-inns-ltd-mumbai-asst-cit-10-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-63-ind-2010-16-m-s-hare-krishna-colonizers-pvt-ltd-bhopal-the-asstt-commissioner-of-income-tax-1-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-67-ind-2010-16-the-acit-1-2-bhopal-m-s-hare-krishna-colonizers-pvt-ltd-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-66-ind-2010-16-m-s-hare-krishna-colonizers-pvt-ltd-bhopal-the-asstt-commissioner-of-income-tax-1-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-303-ind-2010-14-m-s-c-i-builders-pvt-ltd-bhopal-the-a-c-i-t-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-301-ind-2010-14-m-s-c-i-builders-pvt-ltd-bhopal-the-a-c-i-t-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5227-del-2011-14-m-s-garg-acrylics-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1074-ahd-2011-14-s-k-stock-broking-pvt-ltd-ahmedabad-the-cit-iv-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-243-ahd-2011-14-shri-inamulhaq-s-iraki-ahmedabad-the-acit-ahmedabad-range-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-134-bang-2011-14-m-s-ionidea-enterprise-solutions-private-ltd-bangalore-acit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2186-ahd-2007-14-shri-shah-amit-kiritbhai-ahmedabad-the-income-tax-officer-ward-12-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1321-ahd-2009-14-synbiotics-ltd-baroda-the-income-tax-officer-ward-4-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-42-ahd-2011-24-rameshchandra-s-patel-ahmedabad-the-income-tax-officer-ward-4-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-35-chandi-2011-23-shri-mela-ram-kala-amb-ito-nahan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1113-ahd-2009-14-m-s-oswal-machinery-ltd-ahmedabad-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-63-ind-2011-23-m-s-choudhary-innovative-business-p-ltd-indore-the-acit-1-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6581-mum-2010-14-artson-engineering-ltd-mumbai-ito-10-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3461-mum-2010-14-tata-investment-corporation-ltd-mumbai-acit-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2266-mum-2011-14-ito-8-2-2-mumbai-laurel-wires-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3175-ahd-2009-14-the-ito-ward-5-1-baroda-m-s-keval-construction-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4092-ahd-2008-14-sintex-industries-ltd-ahmedabad-the-acit-od-range-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-141-ahd-2011-24-m-s-tarika-exclusive-baroda-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6376-mum-2010-14-ravison-agro-investments-p-ltd-mumbai-acit-cen-cir-11-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5103-mum-2009-14-addl-cit-7-2-mumbai-r-r-kabel-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2772-ahd-2011-14-m-s-sanjivani-medical-agency-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-989-ahd-2006-14-goyal-synthetics-pvt-ltd-surat-the-acit-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-261-ahd-2009-14-m-s-suryaprakash-silk-mills-pvt-ltd-surat-the-acit-circle-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2789-ahd-2011-14-shri-piyush-khumchand-jain-ahmedabad-the-dy-cit-circle-11-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-167-ahd-2011-24-the-ito-ward-2-4-surat-m-s-goverdhan-rayons-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1927-mum-2010-14-jayakara-c-shetty-pune-ito-26-2-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-11-rjt-2011-23-vatsalya-chemicals-pvt-ltd-rajkot-gujarat-the-income-tax-officer-ward-2-4-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-4-rjt-2011-23-m-s-miro-ref-pvt-ltd-rajkot-gujarat-the-income-tax-officer-ward-1-3-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-86-ahd-2000-16-the-jt-cit-sr-2-ahmedabad-shri-vikram-s-desai-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-78-kol-2011-24-abdar-rahaman-mondal-north-24-parganas-ito-ward-49-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2077-mum-2011-14-atlas-tour-amp-travels-p-ltd-mumbai-dcit-cen-cir-45-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3969-mum-2010-14-sai-stone-crushing-quary-mumbai-ito-wd-23-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-962-rjt-2010-14-the-dcit-circle-1-rajkot-gujarat-cosmos-extrusion-pvt-ltd-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1144-del-2005-14-association-of-corporation-amp-apex-societies-of-handlooms-adit-inv-circle-i</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3606-del-2011-14-acit-nainital-m-s-the-nainital-bank-ltd-nainital</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1877-del-2005-14-paramount-biotech-industries-ltd-dcit-circle-14-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-444-ctk-2011-14-baijath-agrawal-sambalpur-acit-sambalpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-293-ctk-2010-14-g-krishna-rao-subudhi-rayagada-ito-rayagada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4801-del-2011-14-shree-shiv-krishna-sewa-trust-new-delhi-dit-exemption-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-627-chandi-2011-14-dcit-patiala-m-s-prem-bansal-real-estate-p-ltd-zirakpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3263-ahd-2009-14-shri-govindbhai-shitaldas-ramanani-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1918-ahd-2009-14-kadamwala-dyeing-amp-printing-pvt-ltd-surat-the-income-tax-officer-ward-1-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1071-ahd-2011-14-akshar-chem-india-ltd-ahmedabad-the-cit-a-apos-bad-i-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2813-ahd-2009-14-shri-amar-m-patel-ahmedabad-the-acit-circle-11-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1789-chny-2002-14-m-s-mahalakshmi-traders-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-936-chny-2011-14-m-s-sundaram-non-conventional-energy-systems-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-878-chny-2011-14-gks-housing-ltd-gurgaon-ito-chennai</loc>
               <lastmod>2025-04-18T01:01:06.772Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-193-chny-2002-14-dcit-vellore-the-vellore-co-op-sugar-mills-ltd-vellore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-580-ahd-2011-14-aia-engineering-ltd-ahmedabad-the-addl-cit-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3227-ahd-2009-14-m-s-janak-dehydration-pvt-ltd-bhavnagar-the-acit-circle-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1057-chandi-2011-14-ito-ludhiana-m-s-truck-operator-union-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4220-mum-2008-14-ito-it-3-1-mumbai-vijay-israni-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-77-rjt-2010-16-the-acit-central-circle-ii-rajkot-gujarat-shri-lakhabhai-m-jariya-morbi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4105-mum-2008-14-anahaita-nalin-shah-mumbai-acit-cir-4-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-102-mum-2010-23-anahaita-nalin-shah-mumbai-dcit-4-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-27-ind-2010-23-shri-sunrendra-patwa-indore-the-assistant-commissioner-of-income-tax-4-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-22-ind-2011-14-shri-keshav-chand-jain-bhopal-the-acit-1-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-575-del-2011-14-cobra-instalationes-y-servicios-s-a-new-delhi-ddit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-415-ctk-2010-14-ito-jeypore-anala-rama-rao-koraput</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-56-lkw-2010-24-acit-iv-lucknow-m-s-u-p-drugs-amp-pharmaceutical-co-ltd-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1419-mum-2006-14-acit-rg-7-2-mumbai-m-s-sonata-software-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7034-mum-2004-14-ddit-int-1-2-mumbai-m-s-citi-bank-n-a-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1282-pun-2010-14-sh-gangadhar-d-kshirsagar-satara-dy-cit-central-circle-1-1-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1245-pun-2010-14-sudhakar-manohar-haval-kolhapur-ito-central-kolhapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1009-pun-2010-14-acit-dhule-shri-ramrao-sitaram-patil-indl-dhule</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1359-rjt-2010-14-shri-manjibhai-hirjibhai-rank-rajkot-gujarat-the-income-tax-officer-ward-2-3-amreli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-620-rjt-2010-14-m-s-matang-amp-co-jamnagar-the-income-tax-officer-ward-3-2-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1361-rjt-2010-14-shri-amrutlal-mohanlal-savaliya-rajkot-gujarat-the-income-tax-officer-ward-2-3-amreli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1080-rjt-2010-14-the-ito-jr-ward-2-3-porbandar-m-s-denish-ice-factory-porbandar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-61-chandi-2011-24-m-s-narinder-kumar-single-patiala-ito-patiala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2215-ahd-2005-14-m-s-mehta-finance-dist-sabarkantha-the-income-tax-officer-s-k-ward-3-dist-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3078-ahd-2009-14-shri-natwarlal-k-vyas-ahmedabad-the-acit-mehsana-circle-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2297-ahd-2007-14-valsad-dist-co-op-milk-producers-union-ltd-dist-navsari-the-income-tax-officer-ward-3-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3662-ahd-2007-14-smt-bakulaben-b-patel-anand-the-dy-cit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4770-del-2011-14-adit-e-new-delhi-association-of-unified-telecom-service-providers-of-india-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-211-ind-2011-14-the-ito-2-1-ujjain-m-s-krishi-upaj-mandi-samiti-dewas</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-220-ind-2011-14-shri-deepak-jajodia-indore-the-ito-5-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-99-ind-2011-14-the-acit-3-1-indore-m-s-rajveer-marketing-amp-investment-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-105-ind-2011-14-the-acit-3-1-indore-m-s-parksons-securities-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-250-ind-2011-14-smt-sunita-singhai-bhopal-the-ito-wd-3-3-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-244-chny-2011-24-acit-chennai-k-senthilvelan-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-230-chny-1997-16-p-krishnaswamy-gounder-pollachi-acit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1817-chny-2011-14-acit-coimbatore-shri-b-somasundaram-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1530-chny-2011-14-acit-chennai-m-s-manoranjitham-thangamaligai-trust-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-853-chny-2011-14-ito-tirunelveli-m-s-m-k-v-k-saw-mill-tirunelveli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1528-chny-2011-14-acit-chennai-m-s-g-r-padmanabhan-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1523-chny-2011-14-m-s-solidaire-india-limited-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1356-chny-2011-14-sandeep-surana-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-213-chny-2011-24-shri-r-subbaiyan-coimbatore-ito-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-246-chny-2011-24-m-s-aban-offshore-limited-chennai-addl-cit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-214-chny-2011-24-acit-chennai-shri-haresh-dhruva-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1477-chny-2006-14-s-srinivasan-cuddalore-dcit-cuddalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-742-chny-2009-14-dr-r-s-murugesan-ms-thiruvarur-dcit-thanjavur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-visakhapatnam-artos-breweries-ltd-38-of-1999</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-synodical-board-of-health-services-director-general-of-income-tax-exemptions-12897-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/n-parameswaran-keepanassery-puthenmadhom-velloorkunnam-muvattupuzha-686-673-the-commissioner-of-income-tax-c-r-building-i-s-press-road-cochin-18-and-the-recovery-officer-range-i-c-r-buildings-i-s-press-road-cochin-682-018-32440</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/u-v-noushad-son-and-legal-heir-of-late-p-moideen-the-agricultural-income-tax-and-commercial-tax-officer-hosdurg-kasargod-district-and-commissioner-of-commercial-taxes-thiruvananthapuram-and-kerala-agricultural-income-tax-sales-tax-appealate-tribunal-additional-bench-thiruvananthapuram-and-special-deputy-tahsildar-hosdurg-1046</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/revenue-nandan-auto-tech-ltd-1211-2011-1212-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/cit-raj-kumar-mahajan-683-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/basil-n-paul-the-commercial-tax-officer-works-contract-and-the-intelligence-officer-ib-and-the-dy-commissioner-appeals-and-the-commissioner-of-commercial-taxes-and-the-state-of-kerala-850-2012</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1378-bang-2010-14-dcit-bangalore-m-s-united-spirits-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kalpataru-sthapatya-pvt-ltd-income-tax-officer-ward-1-3-sca-16871-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-463-mum-2011-24-aptech-ltd-dcit-8-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4066-mum-2009-14-dcit-8-3-mumbai-sjr-commodities-amp-consultancies-p-ltd-formerly-known-as-m-s-su-raj-diamond-consultancies-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-125-pun-2011-24-dy-comm-of-income-tax-satara-loknete-balasaheb-desai-s-s-k-ltd-satara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-571-del-2010-24-japan-airlines-int-apos-t-co-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3380-del-2011-14-ito-new-delhi-m-s-international-computer-graphics-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3398-del-2011-14-m-s-indian-farmers-fertiliser-cooperative-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3399-del-2011-14-m-s-indian-farmers-fertiliser-cooperative-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-26-bang-2011-23-m-s-amco-batteries-limited-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-478-bang-2011-14-ito-bijapur-sri-vijendra-g-patil-muddebihal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1946-mum-2010-14-virendra-k-mehta-mumbai-dcit-13-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-59-ahd-2011-24-m-s-jay-builders-ahmedabad-the-asstt-cit-circle-6-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-165-chny-2011-23-sahuwala-flour-mills-chennai-acit-chennai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5732-mum-2009-14-ito-22-2-2-navi-mumbai-the-sindhi-immigrants-co-op-hsg-soc-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-mum-2010-14-shreeji-traders-mumbai-dcit-cen-cir-i-thane</loc>
               <lastmod>2025-12-23T08:22:15.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-mum-2010-14-garware-chemicals-ltd-mumbai-acit-8-osd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-251-mum-2011-24-gift-holdings-p-ltd-ito-8-1-4</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-532-mum-2011-24-kamal-associates-dcit-15-1</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meghmani-organics-ltd-assistant-commissioner-of-income-tax-17010-2011</loc>
               <lastmod>2025-12-25T08:10:31.334Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rama-rice-co-the-income-tax-officer-cum-assessing-officer-faridakot-punjab-36</loc>
               <lastmod>2025-12-25T08:50:19.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-a-p-ii-hyderabad-raasi-cements-limited-and-deccan-cements-limited-141-273-63-of-1996-and-1997</loc>
               <lastmod>2025-12-25T10:15:28.774Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karampal-goyal-and-nirmala-devi-assistant-director-directorate-of-enforcement-693</loc>
               <lastmod>2025-12-25T10:15:28.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4876-del-2011-14-indian-plumbing-association-new-delhi-dit-exemptions-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4554-del-2011-14-green-valley-public-school-education-society-regd-delhi-dit-e-delhi</loc>
               <lastmod>2026-01-09T08:57:34.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4019-del-2010-14-ito-new-delhi-m-s-berger-impex-india-p-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-570-del-2010-24-japan-airlines-ltd-new-delhi-cit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-201-del-2010-24-acit-range-ii-steriplate-p-ltd</loc>
               <lastmod>2026-01-09T08:57:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-179-del-2011-24-kumaon-mandal-vikas-nigam-ltd-nainital-dcit-nainital</loc>
               <lastmod>2026-01-09T08:57:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1612-kol-2009-14-rabindra-chakraborty-kolkata-i-t-o-wd-40-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-kol-2011-14-akzo-nobel-india-ltd-formerly-known-as-ic-india-ltd-kolkata-dcit-circle-10-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1248-kol-2011-14-dcit-circle-10-kolkata-kolkata-riga-sugar-co-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-66-kol-2011-24-kamarhatty-company-ltd-kolkata-dcit-circle-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-109-kol-2011-24-m-s-murshidabad-gramin-bank-murshidabad-addl-cit-murshidabad-murshidabad</loc>
               <lastmod>2026-01-13T08:54:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/masetty-jaganmohan-rao-state-bank-of-india-rasmeccc-sarc-2-14-brodipet-guntur-24163</loc>
               <lastmod>2025-12-25T10:15:28.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/zaveri-diamonds-commissioner-of-income-tax-ludhiana-316</loc>
               <lastmod>2025-12-25T08:50:19.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2103-kol-2008-14-m-k-industries-kolkata-dcit-central-circle-xiii-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2106-kol-2010-14-dcit-circle-4-kolkata-kolkata-m-s-bhatkawa-tea-industries-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-916-pun-2010-14-bharati-vidyapeeth-pune-asstt-cit-pune</loc>
               <lastmod>2025-04-20T04:01:03.024Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-948-pun-2005-14-serum-institute-of-india-ltd-pune-addl-cit-cir-6-pune</loc>
               <lastmod>2025-04-14T17:00:00.369Z</lastmod>
           </url>
         
   </urlset>
 