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               <loc>https://counselvise.com/direct-tax/judgements/itssa-563-ahd-2010-16-shri-manohar-s-maheshwari-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-137-alld-2011-14-shri-uday-raj-mishra-pratapgarh-ito-pratapgarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-116-alld-2011-14-m-s-jamila-rugs-india-bhadohi-dy-cit-varanasi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8150-mum-2011-14-p-bharatkumar-amp-co-mumbai-acit-osd-i-cr-7-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-455-ctk-2012-14-the-orissa-state-police-housing-amp-welfare-corporation-bhubaneswar-acit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-513-ctk-2012-14-gobind-ram-gupta-bhadrak-jcit-balasore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-517-ctk-2012-14-m-s-rameswar-agro-industries-pvt-ltd-khurda-ito-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6027-mum-2011-14-acit-cent-cir-24-amp-26-mumbai-dinesh-lakhmichand-rohira-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7956-mum-2011-14-dinesh-h-kotadia-mumbai-dcit-cen-cir-35-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6560-mum-2011-14-global-logistics-solutions-p-ltd-mumbai-dcit-cir-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-164-mum-2004-23-delhi-bisleri-co-ltd-formerly-delhi-bottling-co-ltd-acit-cir-8-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3757-mum-2003-14-acit-cir-8-1-mumbai-m-s-daily-bislery-ltd-dehli-botling-co-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-206-ctk-2012-14-debabrata-bhatta-dhenkanal-ito-dhenkanal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8174-mum-2010-14-adit-it-2-1-mumbai-satellite-television-asian-region-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8271-mum-2010-14-sirius-risk-management-services-p-ltd-mumbai-ito-10-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7485-mum-2011-14-d-c-i-t-2-3-mumbai-taurus-contractors-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3173-mum-2011-14-dcit-1-1-mumbai-the-bombay-gas-co-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1138-chny-2011-14-acit-coimbatore-m-s-vijayeswari-textiles-ltd-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-957-chny-2012-14-shri-n-murali-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1224-chny-2012-14-m-s-munoth-financial-service-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2223-chny-2008-14-acit-chennai-m-s-changepond-technologies-pvt-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-381-chny-1997-16-n-s-palaniammal-salem-acit-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-156-chny-2012-24-m-s-susee-auto-ltd-tuticorin-acit-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-628-bang-2011-14-m-s-jupiter-technologies-private-limited-bangalore-cit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1061-bang-2011-14-dcit-bangalore-sipani-fibres-limited-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1612-chny-2012-14-dcit-chennai-m-s-poompuhar-shipping-corpn-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-50-chny-2012-14-dcit-pondicherry-m-s-sri-ram-enterprises-pondicherry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-23-viz-2012-23-the-acit-circle-1-rajahmundry-rajahmundry-sri-potru-muralikrishna-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-58-coch-2007-23-escapade-resorts-p-ltd-cochin-dcit-ernakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-54-coch-2010-24-m-s-kseb-trivandrum-acit-trivandrum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-87-coch-2012-24-sri-m-j-thomas-cochin-dcit-ernakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-62-coch-2009-14-the-roads-and-bridges-development-corpn-of-kerala-ltd-cochin-acit-ernakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4915-del-2012-14-krishna-international-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2149-del-2010-14-dcit-new-delhi-m-s-ndc-telecommunications-india-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2088-chny-2011-14-m-s-sical-infra-assets-limited-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1168-hyd-2012-14-perfect-knitters-limited-secunderabad-dcit-circle-16-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-145-hyd-2012-14-m-s-dharti-dredging-amp-infrastructure-ltd-hyderabad-addl-cit-range-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1050-hyd-2010-14-m-s-sri-jyothi-medical-hall-hyderabad-ito-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/jayakrishnan-r-advocate-union-of-india-and-central-board-of-direct-taxes-and-josco-fashion-jewelers-27326</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-a-hassan-proprietor-commissioner-of-commercial-taxes-and-deputy-commissioner-commercial-taxes-mattanchery-and-intelligence-officer-squad-no-iii-commercial-taxes-ernakulam-and-commercial-tax-officer-second-circle-perumbavoor-13478</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ms-saseendra-jewellery-asst-commissioner-of-income-tax-central-circle-ii-calicut-and-commissioner-of-income-tax-central-circle-kochi-15190</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kiwanis-club-of-new-delhi-director-of-income-tax-exemptions-6964-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/cit-delhi-industries-enterprises-ita-392-2012-ita-393-2012-ita-403-2012-ita-420-2012-ita-428-2012</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iii-kiranbhai-jamnadas-sheth-huf-small-1480-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-71-pun-2012-24-swaraj-india-industries-ltd-pune-dcit-satara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-70-asr-2012-14-sh-deepak-kumar-bagga-hoshiarpur-the-assistant-commissioner-of-central-circle-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-156-asr-2011-14-m-s-amar-cement-sicop-kathua-the-income-tax-officer-kathua</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-479-asr-2010-14-m-s-ganga-singh-engineers-jalandhar-the-income-tax-officer-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-163-pun-2010-24-more-bapu-bhagwan-karad-ito-wd-3-satara-satara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4481-del-2009-14-ito-new-delhi-shri-punyanand-giri-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-94-jodh-2011-14-sh-jawahar-lal-choudhaary-jodhpur-ito-jodhpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-409-jodh-2011-14-m-s-hari-prasad-dayama-ratangarh-ito-churu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-337-asr-2011-14-the-dy-commissioner-of-income-tax-jammu-sh-rakesh-sharma-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-588-asr-2011-14-shri-jeetu-keshi-s-o-shri-lanka-bahadur-keshi-kapurthala-the-income-tax-officer-kapurthala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-631-asr-2011-14-the-asstt-commissioner-of-income-tax-jalandhar-shri-parminder-singh-kapurthala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5643-del-2011-14-m-s-acit-new-delhi-m-s-apollo-international-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2772-del-2011-14-ito-new-delhi-m-s-anish-kumar-gupta-huf-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2138-del-2012-14-m-s-arora-jewellers-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5867-del-2010-14-schneider-electric-india-p-ltd-gurgaon-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-941-chandi-2012-14-ropar-distt-cooperative-milk-producers-union-ltd-mohali-addl-cit-mohali</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-2-chandi-2011-23-m-s-empire-package-p-ltd-chandigarh-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2972-mum-2003-14-m-s-dethi-bisleri-co-ltd-mumbai-i-t-o-8-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-125-chandi-2010-14-dcit-ludhiana-m-s-unicorn-impex-ltd-malerkotla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8014-mum-2011-14-ito-4-3-1-mumbai-premshree-gems-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-438-hyd-2009-14-m-s-nagarjuna-fertilisers-amp-chemicals-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1333-hyd-2010-14-m-s-bhavani-hire-purchase-amp-finance-warangal-ito-karimnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-339-hyd-2012-14-m-s-sp-software-pvt-ltd-hyderabad-the-asst-cit-circle-3-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1199-hyd-2012-14-asst-dit-exemption-i-hyderabad-sankurathri-foundation-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1182-hyd-2012-14-asst-dit-exemp-iii-hyderabad-telengana-franscillian-society-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1213-hyd-2012-14-income-tax-officer-ward-1-nalgonda-m-s-sai-prathima-wines-nalgonda-district</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-395-hyd-2012-14-dcit-cirlce-3-3-hyderabad-m-s-v-b-c-feero-alloys-limited-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1068-hyd-2012-14-kabra-services-hyd-hyderabad-ito-ward-5-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1284-hyd-2012-14-income-tax-officer-ward-1-nalgonda-sri-surender-kumar-k-nalgonda-district</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1276-hyd-2012-14-income-tax-officer-ward-1-nalgonda-sri-indrasena-reddy-p-nalgonda-district</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1278-hyd-2012-14-income-tax-officer-ward-1-nalgonda-sri-srinivas-kalagoni-nalgonda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1520-hyd-2010-14-nirmala-homes-pvt-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-126-hyd-2012-23-asst-cit-circle-10-1-hyderabad-m-s-k-satyanarayana-reddy-amp-co-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-337-del-2011-23-m-s-ndc-telecommunications-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-103-del-2012-23-sh-ashok-kumar-jain-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-106-del-2012-24-shri-manish-agarwal-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-131-del-2011-24-ram-krishan-kulwant-rai-industries-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3684-del-2011-14-ito-new-delhi-m-s-n-n-agencies-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2260-del-2012-14-aanchal-infrastructural-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3326-del-2011-14-sh-deepak-gupta-ghaziabad-dcit-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2842-del-2011-14-acit-new-delhi-sh-ashok-kumar-jain-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-15-hyd-2010-24-national-academy-of-construction-hyderabad-adit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-13-hyd-2010-24-national-academy-of-construction-hyderabad-adit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-197-hyd-2012-24-m-s-sri-vishnu-cements-ltd-kadapa-acit-circle-2-1-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-943-bang-2011-14-jcit-bangalore-m-s-dhamangi-property-developers-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-157-chny-2012-24-m-s-susee-auto-ltd-tuticorin-acit-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1397-chny-2012-14-acit-chennai-m-s-harvey-heart-hospitals-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-336-chny-2012-14-t-sajida-banu-l-r-of-sakvai-abdul-rasheed-chennai-additional-cit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1967-chny-2011-14-bank-of-ceylon-chennai-addl-dit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-126-chny-2010-14-ito-chennai-shri-e-j-ponnambalam-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1753-chny-2012-14-enmas-engineering-private-limited-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-63-chny-2011-14-m-s-first-leasing-company-of-india-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-416-chny-2012-14-m-s-super-spinning-mills-ltd-coimbatore-jcit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-88-coch-2003-14-ito-cochin-kuttukkaran-engine-re-builders-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/platino-cars-india-pvt-ltd-union-of-india-and-assistant-provident-fund-commissioner-27521</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shri-mahesh-choudhary-commissioner-of-income-tax-bihar-ii-ranchi-11</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/gail-india-limited-the-joint-commissioner-of-income-tax-956-957-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-shimla-himachal-gramin-bank-jawahar-nagar-mandi-45-2008-46-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-central-circle-c-r-building-queens-road-bangalore-and-the-joint-commissioner-of-income-tax-assts-special-range-6-c-r-building-queens-road-bangalore-indo-nissin-foods-ltd-361-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-863-bang-2011-14-acit-mysore-sri-m-ramnath-shenoy-mysore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-458-ctk-2012-14-agarwal-transport-corporation-cuttack-acit-cuttack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3181-ahd-2010-14-the-dcit-central-circle-1-3-ahmedabad-balaji-formalin-pvt-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-314-bang-2012-14-dcit-bangalore-sri-uttam-chand-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-197-bang-2011-14-goldman-sachs-services-pvt-ltd-bangalore-ddit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-17-alld-2011-14-acit-varanasi-m-s-zila-sahkari-bank-ltd-varanasi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-196-ind-2012-14-m-p-rajya-open-school-bhopal-the-dcit-1-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-971-ahd-2010-14-the-ito-ward-9-2-surat-m-s-khodal-textiles-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-148-kol-2012-24-tapas-sarkar-purulia-ito-wd-3-4-purulia-purulia</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-439-ctk-2012-14-acit-circle-1-1-bhubaneswar-m-s-bhubaneswar-club-limited-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-872-bang-2011-14-dcit-bangalore-sandur-sales-amp-services-pvt-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1020-hyd-2012-14-m-s-jaiveer-hotels-pvt-ltd-hyderabad-income-tac-officer-ward-2-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1613-chny-2012-14-dcit-chennai-m-s-poompuhar-shipping-corpn-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-677-coch-2010-14-m-s-escapade-resorts-p-ltd-cochin-dcit-ernakulam</loc>
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