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               <loc>https://counselvise.com/direct-tax/judgements/ita-1293-ahd-2012-14-the-acit-mehsana-circle-mehsana-dediyasan-industrial-co-credit-so-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1196-ahd-2010-14-the-dcit-central-circle-2-3-ahmedabad-shri-kanaiyalal-k-thakkar-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-568-ahd-2010-14-the-acit-osd-circle-10-ahmedabad-smt-sonal-d-vora-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1581-ahd-2010-14-the-dcitrange-1-surat-m-s-d-g-patel-construction-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3253-ahd-2011-14-lalwani-lease-finance-ltd-ahmedabad-the-income-tax-officer-ward-4-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2818-ahd-2011-14-shri-kalpesh-c-shah-ahmedabad-the-acit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2062-ahd-2010-14-m-s-anant-developers-baroda-the-income-tax-officer-ward-5-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-857-ahd-2010-14-gujarat-power-corporation-ltd-gandhinagar-the-acit-gnr-range-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2987-ahd-2010-14-mahavir-inductomelt-pvt-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-295-ahd-2010-14-the-ito-ward-11-4-ahmedabad-m-s-hi-tech-engineering-co-surat</loc>
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               <lastmod>2022-04-21T11:47:45.787Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-165-del-2012-23-m-s-namo-alloys-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-265-ahd-2009-23-shri-vikram-pramodray-pandya-ahmedabad-the-income-tax-officer-ward-10-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-301-asr-2012-14-the-asstt-commissioner-of-income-tax-jammu-m-s-gtz-securities-ltd-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-258-asr-2010-14-sh-harjinder-singh-raina-jammu-the-deputy-commissioner-of-income-tax-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-53-chandi-2011-24-smt-anita-aggarwal-mandi-gobindgarh-ito-mandi-gobindgarh</loc>
               <lastmod>2025-04-17T20:14:49.149Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-76-chandi-2012-24-mahavir-spinning-mills-p-ltd-ludhiana-acit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2142-ahd-2009-14-the-dcit-central-circle-1-1-ahmedabad-smt-kanaklata-umangkumar-thakkar-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-181-ahd-2009-23-smt-kanaklata-umangkumar-thakkar-ahmedabad-the-dy-cit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-503-chny-2012-14-m-s-the-pondicherry-state-weavers-co-operative-society-ltd-chennai-the-income-tax-officer-pondicherry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1410-chny-2012-14-m-s-rage-communications-private-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1615-chny-2011-14-m-s-mahindira-holidays-amp-resorts-india-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1641-chny-2011-14-acit-coimbatore-m-s-veejay-lakshmi-engineering-works-ltd-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-794-chny-2011-14-pallava-resorts-pvt-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-392-chny-2011-14-acit-chennai-m-s-barclays-investments-and-loans-india-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1368-chny-2012-14-m-s-tamilnadu-state-marketing-corporation-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-66-chny-2012-23-b-shivkumar-chennai-jcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-735-chny-2012-14-neelakandan-mahesh-chennai-ito-chennai</loc>
               <lastmod>2025-06-05T13:57:13.679Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-734-chny-2012-14-s-pannerselvam-chennai-dcit-tambaram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-497-bang-2011-14-mahesh-bhupathi-bangalore-ddit-bangalore</loc>
               <lastmod>2025-04-17T12:56:43.839Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-14-bang-2012-23-nam-estates-pvt-ltd-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-17T12:56:44.093Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1101-ahd-2010-14-the-acit-circle-1-2-baroda-shri-rakesh-s-agrawal-baroda</loc>
               <lastmod>2025-04-20T18:50:24.428Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-403-ahd-2012-16-dr-mukesh-bansal-ahmedabad-the-acit-cent-circle-2-3-ahmedabad</loc>
               <lastmod>2025-04-20T18:57:23.211Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-124-ahd-2012-24-shri-sanjaykumar-jain-huf-surat-the-income-tax-officer-osd-iii-range-2-surat</loc>
               <lastmod>2025-04-20T18:57:23.666Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-27-ahd-2012-24-project-technologists-pvt-ltd-baroda-the-income-tax-officer-ward-4-2-baroda</loc>
               <lastmod>2025-04-20T18:57:23.689Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7176-mum-2011-14-balkrishna-paper-mills-ltd-mumbai-asst-cit-cir-6-1-mumbai</loc>
               <lastmod>2025-04-20T21:36:21.494Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7212-mum-2011-14-nirmala-j-modi-mumbai-i-t-o-26-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1355-ahd-2010-14-m-s-gurvinder-transport-baroda-the-income-tax-officer-ward-2-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-261-ahd-2010-14-the-ito-ward-4-1-ahmedabad-grace-castings-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-617-ahd-1999-14-m-s-marvel-marketing-limited-ahmedabad-the-a-c-i-t-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2939-ahd-2009-14-build-con-surat-the-income-tax-officer-ward-6-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2471-ahd-2009-14-m-s-j-b-amp-brothers-surat-the-jt-cit-range-5-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-483-ahd-2011-14-gujarat-state-financial-corporation-gandhinagar-the-acit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1383-ahd-2012-14-kansara-babulal-karsandas-public-charitable-trust-ahmedabad-the-dit-exemp-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1713-ahd-2010-14-the-ito-ward-5-3-ahmedabad-m-s-rasranjan-food-products-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-290-ahd-2010-14-the-dcit-circle-4-ahmedabad-jay-chemical-industies-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4152-del-2011-14-eros-city-developers-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-128-kol-2012-24-ito-ward-1-1-kolkata-kolkata-m-s-ashika-venture-capital-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-901-kol-2012-14-m-s-s-k-concrete-pvt-ltd-siliguri-dcit-circle-2-siliguri-siliguri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-309-ind-2012-14-m-s-hoshangabad-shanti-niketan-montessori-school-society-hoshagabad-the-cit-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-123-alld-2011-14-income-tax-officer-varanasi-m-s-sunder-carpet-industries-varanasi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5271-mum-2011-14-ito-6-3-4-mumbai-modern-sales-agency-i-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-88-ahd-2009-23-m-s-hitkari-packaging-pvt-ltd-baroda-the-dcit-circle-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4255-mum-2005-14-m-s-alankar-ornaments-amp-jewellers-mumbai-ito-15-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5680-del-2011-14-interra-information-technologies-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-243-ind-2012-14-the-acit-1-1-bhopal-co-ordination-committee-of-spm-unions-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-78-ind-2012-14-state-bank-of-indore-since-merged-with-state-bank-of-india-indore-the-ito-tds-ii-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-77-ind-2012-23-co-ordination-committee-of-spm-unions-bhopal-the-acit-1-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-746-bang-2011-14-ul-india-private-limited-bangalore-acit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-981-bang-2011-14-m-s-cheslind-textiles-limited-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2847-mum-2011-14-naresh-g-pahuja-mumbai-asst-cit-cen-cir-9-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1362-chny-2008-14-dcit-chennai-m-s-vivek-hire-purchase-and-leasing-limited-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-60-agr-2010-23-sh-vijay-kumar-agarwal-agra-d-c-i-t-4-1-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-935-hyd-2012-14-dy-cit-circle-3-3-hyderabad-m-s-vibha-grotech-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4263-del-2011-14-veterinary-council-of-india-new-delhi-adit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2228-del-2012-14-bestech-india-pvt-ltd-new-delhi-cit-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-153-del-2012-14-al-qaim-foundation-new-delhi-dit-e-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-64-hyd-2012-24-sushee-infra-pvt-ltd-formerly-sushee-hi-tech-constructions-ltd-hyderabad-dcit-circle-3-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1075-ahd-2010-14-shri-rajendra-h-seth-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-77-ahd-2010-23-jay-chemical-industies-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-604-mum-2012-24-dhiraanjeev-lal-khanna-ito-wd-11-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7117-mum-2011-14-acit-cir-6-1-mumbai-blue-star-infotech-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7135-mum-2011-14-bharat-barrel-amp-drum-mfg-co-p-ltd-mumbai-dcit-6-1-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2144-mum-2011-14-mrs-celine-thomas-d-apos-mello-mumbai-dcit-cen-cir-3-amp-5-mumbai</loc>
               <lastmod>2025-04-19T22:36:09.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2146-mum-2011-14-mrs-celine-thomas-d-apos-mello-mumbai-dcit-cen-cir-3-amp-5-mumbai</loc>
               <lastmod>2025-04-19T22:36:09.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2143-mum-2011-14-mrs-celine-thomas-d-apos-mello-mumbai-dcit-cen-cir-3-amp-5-mumbai</loc>
               <lastmod>2025-04-19T22:36:09.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3760-mum-2010-14-s-kumars-online-ltd-mumbai-dcit-cir-7-2-navi-mumbai</loc>
               <lastmod>2025-04-19T21:00:58.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5957-mum-2011-14-dcit-cc-1-mumbai-capetown-mercantile-co-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T22:36:09.971Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5947-mum-2010-14-fairdeal-exports-p-ltd-mumbai-acit-rg-9-1-mumbai</loc>
               <lastmod>2025-04-19T23:36:04.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5076-mum-2010-14-valiant-glass-works-p-ltd-mumbai-dcit-cen-cir-39-mumbai</loc>
               <lastmod>2025-04-19T23:36:04.953Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4155-mum-2008-14-the-shamrock-international-ltd-mumbai-m-s-ito-3-3-2-mumbai</loc>
               <lastmod>2025-04-19T21:00:58.876Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7600-mum-2011-14-ultramarine-amp-pigments-limited-mumbai-addl-c-i-t-7-3-mumbai</loc>
               <lastmod>2025-04-19T19:29:08.669Z</lastmod>
           </url>
         
   </urlset>
 