<?xml version="1.0" encoding="UTF-8"?>
   <urlset xmlns="https://www.sitemaps.org/schemas/sitemap/0.9">
     
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1065-del-2010-14-dcit-new-delhi-m-s-hema-engg-inds-ltd-new-delhi</loc>
               <lastmod>2025-04-14T09:00:06.028Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-del-2012-14-adit-dehradun-m-s-oil-amp-natural-gas-corporation-ltd-as-representative-assessee-of-m-s-gaffney-cline-amp-associates-uk-dehradun</loc>
               <lastmod>2025-04-14T09:21:05.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-del-2012-14-adit-dehradun-m-s-oil-amp-natural-gas-corporation-ltd-as-representative-assessee-of-m-s-gaffney-cline-amp-associates-uk-dehradun</loc>
               <lastmod>2025-04-14T09:21:05.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-901-jpr-2011-14-shri-radhey-shyam-sharma-jaipur-acit-alwar</loc>
               <lastmod>2025-04-15T23:21:23.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-del-2010-14-m-s-telecommunications-consultants-india-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T14:56:30.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1684-del-2011-14-nav-bharat-international-ltd-new-delhi-cit-new-delhi</loc>
               <lastmod>2025-04-16T15:00:31.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-22-del-2011-16-dcit-new-delhi-m-s-international-commenter-ltd-new-delhi</loc>
               <lastmod>2025-04-18T07:15:06.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2873-del-2009-14-parivar-seva-sanstha-new-delhi-addll-dit-e-new-delhi</loc>
               <lastmod>2022-04-07T06:19:45.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3336-del-2005-14-m-s-parivar-seva-sanstha-adit-exemption</loc>
               <lastmod>2022-04-07T06:19:45.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3916-del-2009-14-makemytrip-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T13:15:08.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-asr-2001-14-sh-kapil-dutt-bali-the-income-tax-officer-hoshiarpur</loc>
               <lastmod>2025-04-17T06:28:47.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-709-bang-2011-14-dcit-bangalore-m-s-maini-precision-products-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-21T02:08:29.230Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4356-del-2010-14-m-s-suhrit-services-private-ltd-ghaziabad-ito-new-delhi</loc>
               <lastmod>2025-04-21T01:43:37.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4693-del-2010-14-ito-new-delhi-m-s-aapki-marketing-private-ltd-new-delhi</loc>
               <lastmod>2025-04-18T05:35:45.075Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3930-del-2010-14-ito-new-delhi-m-s-rajdhani-communication-networks-p-ltd-new-delhi</loc>
               <lastmod>2025-04-16T15:28:30.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-49-del-2012-23-shri-pawan-kumar-new-delhi-ito-new-delhi</loc>
               <lastmod>2022-04-07T06:24:29.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-50-del-2012-23-shri-pawan-kumar-new-delhi-ito-new-delhi</loc>
               <lastmod>2022-04-07T06:24:29.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5289-del-2010-14-tidewater-marine-international-inc-new-delhi-assistant-director-of-income-tax-dehradun</loc>
               <lastmod>2025-05-02T18:08:25.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-del-2012-14-acit-new-delhi-m-s-vimlesh-industries-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-02T18:08:25.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3246-del-2011-14-m-s-unison-hotels-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-05-02T18:08:26.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1181-del-2010-14-the-rohtak-coop-milk-producer-union-ltd-rohtak-acit-rohtak</loc>
               <lastmod>2025-05-02T18:08:26.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-del-2010-14-johnson-matthey-india-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-05-02T18:08:27.161Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1066-del-2010-14-parivar-seva-sanstha-new-delhi-addl-cit-e-new-delhi</loc>
               <lastmod>2025-05-02T18:08:27.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-del-2012-14-m-s-paramount-comunications-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-02T18:08:27.204Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1093-del-2009-14-nand-lal-kalra-ito</loc>
               <lastmod>2025-05-02T18:08:27.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5246-del-2010-14-dcit-new-delhi-m-s-vinita-pahwa-new-delhi</loc>
               <lastmod>2025-05-02T18:08:24.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-del-2012-14-acit-new-delhi-shri-v-k-pardesi-new-delhi</loc>
               <lastmod>2025-05-02T18:08:24.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-74-del-2009-23-m-s-sahara-india-finance-amp-investment-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T13:29:05.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2323-ahd-2009-14-the-ito-ward5-3-baroda-shri-jagdish-k-patadia-baroda</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2407-ahd-2009-14-the-ito-ward-5-4-surat-m-s-shreeji-developers-surat</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3428-ahd-2009-14-the-dcit-circle-9-ahmedabad-m-s-florence-construction-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-ahd-2012-14-m-s-chirag-embroiders-pvt-ltd-surat-the-income-tax-officer-ward-1-1-surat</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2832-ahd-2011-14-piparia-syntex-pvt-ltd-surat-the-income-tax-officer-ward-1-4-surat</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-jpr-2012-24-m-s-secretary-ajmer-ito-ajmer</loc>
               <lastmod>2025-04-16T04:14:27.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-991-jpr-2011-14-shri-radha-mohan-maheshwari-jaipur-dcit-jaipur</loc>
               <lastmod>2025-05-02T18:08:32.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1065-jpr-2011-14-radhika-seva-sansthan-trust-jaipur-cit-jaipur</loc>
               <lastmod>2025-05-02T18:08:32.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-ahd-2009-14-the-acit-vapi-circle-vapi-m-s-team-ferro-alloys-pvt-ltd</loc>
               <lastmod>2025-04-20T17:29:16.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-319-asr-2011-14-the-income-tax-officer-gandhinagar-m-s-komal-paper-mills-gandhinagar</loc>
               <lastmod>2025-04-17T06:28:48.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-asr-2011-14-the-dy-commissioner-of-income-tax-jammu-m-s-kaiser-industries-ltd-samba</loc>
               <lastmod>2025-04-17T06:35:41.072Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4698-del-2009-14-late-shiv-shankar-memorial-educational-society-bulandshahr-cit-meerut</loc>
               <lastmod>2025-04-18T20:07:58.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2259-del-2002-14-kapil-dev-jcit-spl-range-11</loc>
               <lastmod>2025-04-14T09:28:05.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5694-del-2011-14-ameriprise-india-pvt-ltd-gurgaon-dcit-new-delhi</loc>
               <lastmod>2025-04-14T08:49:04.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-del-2012-14-abdul-kalam-azad-islamic-awakening-center-new-delhi-dit-e-new-delhi</loc>
               <lastmod>2025-04-14T08:49:03.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-704-bang-2011-14-ito-bangalore-m-s-symbian-software-india-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-16T18:49:35.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-pun-2011-14-shri-ratanlal-sujanmal-dugar-pune-ito-wd-2-3-pune</loc>
               <lastmod>2025-04-20T09:01:15.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-rjt-2013-14-the-acit-gandhidham-circle-gandhidham-shri-narendrasinh-r-chauhan-gandhidham</loc>
               <lastmod>2025-04-12T23:00:01.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-29-del-2011-16-acit-new-delhi-laxman-dass-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2958-del-2011-14-jcit-new-delhi-m-s-venus-financial-services-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1659-del-2008-14-sheena-exports-acit-panipat-circle</loc>
               <lastmod>2025-04-18T19:35:59.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3860-del-2010-14-dcit-new-delhi-sh-sanjay-bansal-new-delhi</loc>
               <lastmod>2025-04-18T11:14:52.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-chny-2012-24-mr-ravi-prakash-khemka-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-196-chny-2011-24-mrs-b-jayalakshmi-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-chny-2012-24-devaraj-amp-others-chennai-acit-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-912-chny-2011-14-m-s-aban-offshore-limited-chennai-addl-cit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2551-chny-1996-14-ito-chennai-shri-t-t-marthandam-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-chny-2011-14-acit-chennai-m-s-balaji-distilleries-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1244-chny-2011-14-acit-chennai-m-s-peirce-leslie-india-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1090-chny-2010-14-enterprising-enterprises-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1106-chny-2010-14-acit-chennai-enterprising-enterprises-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1583-chny-2011-14-m-s-jag-sri-chandra-sekarendra-saraswathi-sassc-trust-chennai-cit-pondicherry</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1323-chny-2011-14-acit-chennai-m-s-the-scientific-fertiliser-company-pvt-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1066-chny-2011-14-m-s-sri-sudharma-sagar-jain-trust-chennai-dit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1584-chny-2011-14-g-ramkumar-coimbatore-dcit-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1587-chny-2011-14-m-s-rajkumar-impex-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-chny-2012-14-madhubala-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-chny-2012-14-mahendrakumar-jain-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-chny-2012-14-mahendrakumar-jain-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1544-chny-2007-14-m-s-tamilnadu-cements-corpn-ltd-chennai-ito-osd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-chny-2012-14-living-spring-chennai-ito-nagercoil</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2141-chny-2010-14-dcit-chennai-smt-sohan-kanwar-nahar-chennai</loc>
               <lastmod>2025-06-05T13:57:13.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1917-chny-2010-14-dcit-chennai-m-s-ashok-leyland-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1579-chny-2011-14-ito-chennai-m-s-vasavi-builders-chennai</loc>
               <lastmod>2025-06-05T13:57:13.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2042-chny-2010-14-acit-chennai-shri-v-rajendran-chennai</loc>
               <lastmod>2025-06-05T13:57:13.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-27-chny-2011-16-acit-chennai-m-s-jf-chit-funds-private-limited-chennai</loc>
               <lastmod>2025-06-05T13:57:13.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-133-chny-2005-16-acit-salem-shri-r-rajendran-l-r-of-late-n-a-rangasamy-tiruchengode</loc>
               <lastmod>2025-06-05T13:57:13.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5396-del-2010-14-dcit-new-delhi-m-s-ilac-investment-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T07:49:50.248Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3420-mum-2011-14-meha-medicutre-navi-mumbai-ito-15-3-4-mumbai</loc>
               <lastmod>2022-04-18T17:33:35.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3656-mum-2011-14-dcit-osd-cir-2-2-mumbai-paresh-construction-amp-foundations-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:32:35.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3429-mum-2011-14-mukesh-baldevraj-bajaj-navi-mumbai-ito-22-2-3-mumbai</loc>
               <lastmod>2022-04-18T17:33:15.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-mum-2010-14-j-m-baxi-amp-co-mumbai-dcit-cen-cir-39-mumbai</loc>
               <lastmod>2022-04-18T17:37:15.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5770-mum-2009-14-american-school-of-bombay-education-trust-mumbai-addl-dit-e-ii-mumbai</loc>
               <lastmod>2022-04-18T17:37:35.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5666-mum-2009-14-m-s-herald-equities-pvt-ltd-mumbai-ito-4-2-3-mumbai</loc>
               <lastmod>2022-04-18T17:37:15.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1697-mum-2010-14-ito-5-2-3-mumbai-litolier-properties-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:37:15.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2781-mum-2003-14-m-s-cyber-tech-systems-amp-software-ltd-mumbai-dcit-cir-5-2-mumbai</loc>
               <lastmod>2022-04-18T17:33:59.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8854-mum-2010-14-hapag-lloyd-container-line-gmbh-mumbai-addl-dit-it-rg-3-mumbai</loc>
               <lastmod>2022-04-18T17:35:55.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3536-mum-2011-14-bhail-bulk-carriers-mumbai-ito-wd-22-2-1-navi-mumbai</loc>
               <lastmod>2022-04-18T17:35:35.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3861-mum-2011-14-rajesh-rajmani-singh-mumbai-ito-22-2-4-navi-mumbai</loc>
               <lastmod>2022-04-18T17:34:55.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3522-mum-2011-14-glazers-exports-i-p-ltd-mumbai-ito-1-1-4-mumbai</loc>
               <lastmod>2022-04-18T17:34:55.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6609-mum-2010-14-vinayak-hindlekar-mumbai-ito-wd-26-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:36:15.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2613-mum-2011-14-pattian-krishna-mumbai-ito-15-2-4-mumbai</loc>
               <lastmod>2022-04-18T17:33:38.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2607-mum-2008-14-sri-d-b-vaswani-mumbai-ito-12-3-2-mumbai</loc>
               <lastmod>2022-04-18T17:38:58.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-mum-2004-14-m-s-vishveswariya-industrial-research-amp-development-centre-dcit-spl-range-14</loc>
               <lastmod>2022-04-18T17:41:35.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3611-mum-2005-14-adit-i-t-2-2-mumbai-m-s-united-parcel-service-co-mumbai</loc>
               <lastmod>2022-04-18T17:41:35.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3784-mum-2009-14-ddit-e-ii-2-mumbai-american-school-of-bombay-education-trust-mumbai</loc>
               <lastmod>2022-04-18T17:37:35.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-mum-2010-14-ito-22-2-1-navi-mumbai-lalit-shyam-tekchandani-mumbai</loc>
               <lastmod>2022-04-18T17:41:15.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3783-mum-2009-14-ddit-e-ii-2-mumbai-american-school-of-bombay-education-trust-mumbai</loc>
               <lastmod>2022-04-18T17:37:55.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3968-mum-2011-14-acit-rg-4-1-mumbai-creative-global-stock-brokers-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:41:55.946Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5317-mum-2010-14-acit-cen-cir-29-mumbai-pest-control-i-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:39:55.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5214-mum-2010-14-lupin-investments-p-ltd-mumbai-ito-rg-10-1-2-mumbai</loc>
               <lastmod>2022-04-18T17:40:15.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-931-mum-2010-14-dcit-cir-13-3-mumbai-omprakash-kheta-mumbai</loc>
               <lastmod>2022-04-18T17:40:55.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3977-mum-2011-14-emgeen-holdings-pvt-ltd-now-windsor-reality-pvt-ltd-mumbai-dy-cit-9-1-mumbai</loc>
               <lastmod>2022-04-18T17:41:55.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5949-mum-2010-14-sealtite-gaskets-p-ltd-mumbai-dcit-cen-cir-23-mumbai</loc>
               <lastmod>2022-04-18T17:43:01.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7222-mum-2010-14-hindustan-composites-ltd-mumbai-acit-10-2-mumbai</loc>
               <lastmod>2022-04-18T17:45:16.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6561-mum-2010-14-r-s-infotech-mumbai-asst-cit-rg-12-1-mumbai</loc>
               <lastmod>2022-04-18T17:42:35.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3948-mum-2011-14-anubha-morarka-mumbai-ito-wd-16-2-1-mumbai</loc>
               <lastmod>2022-04-18T17:47:16.106Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3401-mum-2011-14-the-new-india-assurance-company-ltd-mumbai-dy-cit-cir-1-1-osd-mumbai</loc>
               <lastmod>2022-04-18T17:47:36.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1269-mum-2010-14-darshana-p-kenia-mumbai-acit-cir-17-2-mumbai</loc>
               <lastmod>2022-04-18T17:46:39.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6226-mum-2006-14-m-s-asian-paints-ltd-mumbai-acit-cent-cir-32-mumbai</loc>
               <lastmod>2022-04-18T17:46:39.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6986-mum-2010-14-haresh-madhavji-hindocha-mumbai-addl-cit-rg-22-1-mumbai</loc>
               <lastmod>2022-04-18T17:46:16.076Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6554-mum-2006-14-dcit-cent-cir-32-mumbai-m-s-asian-paints-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:47:16.095Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6555-mum-2006-14-dcit-cent-cir-32-mumbai-m-s-asian-paints-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:46:56.098Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1447-mum-2010-14-devendra-yeshwant-mhatre-mumbai-ito-20-2-1-mumbai</loc>
               <lastmod>2022-04-18T17:45:59.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3669-mum-2010-14-marvel-industries-ltd-mumbai-dcit-cir-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:46:16.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-mum-2010-14-a-sundararju-huf-navi-mumbai-ito-wd-3-3-thane</loc>
               <lastmod>2022-04-18T17:45:16.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3857-mum-2009-14-dcit-4-2-mumbai-devang-n-kamdar-mumbai</loc>
               <lastmod>2022-04-18T17:46:16.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6908-mum-2010-14-acit-10-2-mumbai-koch-chemical-technology-group-i-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:48:36.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1960-mum-2010-14-p-i-drugs-amp-pharmaceuticals-ltd-mumbai-dcit-3-3-mumbai</loc>
               <lastmod>2022-04-18T17:48:38.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6499-mum-2010-14-koch-chemical-tgechnology-group-india-p-ltd-mumbai-dcit-10-2-mumbai</loc>
               <lastmod>2022-04-18T17:48:58.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2504-mum-2011-14-junnar-farms-p-ltd-mumbai-ito-5-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:47:36.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4246-mum-2011-14-acit-8-1-mumbai-datamatics-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:49:36.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2735-mum-2010-14-ceat-ltd-mumbai-acit-rg-6-2-mumbai</loc>
               <lastmod>2022-04-18T17:48:58.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2734-mum-2010-14-ceat-ltd-mumbai-acit-rg-6-2-mumbai</loc>
               <lastmod>2022-04-18T17:49:19.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3403-mum-2011-14-dcit-cent-cir-2-mumbai-mediorals-laboratories-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:51:36.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3755-mum-2011-14-navdeep-chemicals-p-l-td-mumbai-dcit-cir-2-2-osd-mumbai</loc>
               <lastmod>2022-04-18T17:51:19.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3350-mum-2011-14-acit-25-2-mumbai-mittal-n-shah-mumbai</loc>
               <lastmod>2022-04-18T17:51:59.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2047-mum-2011-14-premal-parekh-mumbai-acit-cc-33-mumbai</loc>
               <lastmod>2022-04-18T17:51:56.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1761-mum-2010-14-dcit-cen-cir-1-thane-neel-sidhi-enterprises-navi-mumbai</loc>
               <lastmod>2022-04-18T17:56:46.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-644-mum-2009-14-dr-c-a-talwalkar-mumbai-ito-wd-11-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:57:56.230Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4310-mum-2007-14-the-ito-9-1-1-mumbai-m-s-anant-shelters-pvt-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:57:56.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6386-mum-2008-14-a-c-i-t-range-11-1-mumbai-m-s-sri-adhikari-brothers-television-network-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:57:56.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1285-mum-2010-14-the-board-of-control-for-cricket-in-india-mumbai-dit-e-mumbai</loc>
               <lastmod>2022-04-18T17:56:59.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-mum-2010-14-acit-cir-21-3-mumbai-satishchandra-doshi-mumbai</loc>
               <lastmod>2022-04-18T17:56:59.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5852-mum-2010-14-hush-india-p-ltd-mumbai-ito-wd-8-2-4-mumbai</loc>
               <lastmod>2022-04-18T17:55:42.768Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5559-mum-2010-14-ito-17-3-2-mumbai-kusum-k-jain-mumbai</loc>
               <lastmod>2022-04-18T17:55:56.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-811-mum-2010-14-addl-cit-21-3-mumbai-satishchandra-s-doshi-mumbai</loc>
               <lastmod>2022-04-18T17:57:19.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5238-mum-2010-14-ito-8-2-4-mumbai-oryx-finance-amp-investment-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:55:42.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3911-mum-2009-14-deloitte-consulting-india-p-ltd-mumbai-dcit-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:57:36.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4305-mum-2010-14-nizar-nooruddin-lalani-mumbai-acit-rg-8-1-mumbai</loc>
               <lastmod>2022-04-18T17:56:16.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5288-mum-2007-14-the-ito-13-3-1-mumbai-shri-virchand-narshi-soni-legal-heir-of-jay-virchand-soni-mumbai</loc>
               <lastmod>2022-04-18T17:58:20.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-pan-2012-14-dy-cit-cc-panaji-m-s-jayalakshmi-mahila-vividodeshagala-souharda-sahakari-ltd-karwar</loc>
               <lastmod>2022-04-18T17:58:39.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-596-pun-2010-14-mrs-hansabai-nemichandra-ganeshwade-pune-ito-wd-3-4-pune</loc>
               <lastmod>2022-04-18T18:06:56.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-pun-2010-14-mr-nemichandra-dada-ganeshwade-pune-ito-wd-3-4-pune</loc>
               <lastmod>2022-04-18T18:06:56.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-782-ahd-2007-14-the-ito-ward-4-4-ahmedabad-madhusudan-industries-ltd-ahmedabad</loc>
               <lastmod>2022-04-17T14:44:02.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2306-ahd-2011-14-gujarat-ecology-commission-gandhinagar-the-income-tax-officer-tds-gandhinagar</loc>
               <lastmod>2022-04-17T14:41:42.075Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1688-ahd-2001-14-the-acit-circle-3-1-ahmedabad-m-s-ramdev-masala-ahmedabad</loc>
               <lastmod>2022-04-17T14:44:39.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1075-chandi-2010-14-chandigarh-housing-board-chandigarh-addl-cit-chandigarh</loc>
               <lastmod>2022-04-17T15:12:41.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-chandi-2011-14-acit-patiala-m-s-vishal-coaters-limited-patiala</loc>
               <lastmod>2022-04-17T15:16:37.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1487-chny-2011-14-the-coimbatore-cosmopolitan-club-coimbatore-acit-coimbatore</loc>
               <lastmod>2022-04-17T15:50:21.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-372-ind-2011-14-m-s-shivshakti-land-amp-finance-dewas-the-acit-1-1-ujjain</loc>
               <lastmod>2022-04-17T17:43:57.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-ind-2011-14-m-s-texmo-pipes-amp-products-ltd-burhanpur-the-director-of-income-tax-cib-bhopal</loc>
               <lastmod>2022-04-17T17:44:37.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-370-ind-2011-14-m-s-anand-land-amp-finance-co-dewas-the-acit-1-1-ujjain</loc>
               <lastmod>2022-04-17T17:44:17.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-800-jpr-2011-14-ito-jaipur-shri-arun-kumar-dargar-jaipur</loc>
               <lastmod>2022-04-17T17:54:20.014Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1055-jpr-2011-14-m-s-k-b-narnolison-jaipur-add-cit-jaipur</loc>
               <lastmod>2022-04-17T17:54:00.610Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-897-jpr-2011-14-smt-ratrani-sharma-jaipur-acit-jaipur</loc>
               <lastmod>2022-04-17T17:54:17.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-764-jpr-2011-14-kekrai-sahakari-bhumi-vikas-bank-ltd-ajmer-ito-beawar</loc>
               <lastmod>2022-04-17T17:54:37.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-kol-2009-14-abc-india-limited-kolkata-acit-circle-11-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:12:18.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1528-kol-2009-14-rajbir-singh-kolkata-i-t-o-ward-42-4-kol-kolkata</loc>
               <lastmod>2022-04-17T18:19:58.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-kol-2011-14-ito-ward-36-3-kolkata-kolkata-samir-kumar-biyani-kolkata</loc>
               <lastmod>2022-04-17T18:19:58.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1427-kol-2010-14-ito-ward-7-3-kolkata-kolkata-m-s-sri-balaji-forest-products-pvt-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:19:58.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1277-kol-2011-14-dcit-circle-4-kolkata-kolkata-m-s-trade-apartment-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:19:18.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1956-kol-2009-14-ashok-kumar-singhania-kolkata-acit-central-circle-xxx-kolkata</loc>
               <lastmod>2022-04-17T18:18:41.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2044-kol-2009-14-pyodhi-foods-pvt-ltd-hooghly-dcit-circle-2-hooghly-hooghly</loc>
               <lastmod>2022-04-17T18:18:18.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-571-kol-2011-14-raj-kumar-singhi-howrah-cit-xvi-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:17:24.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1021-jpr-2011-14-dcti-jaipur-m-s-anamika-conductors-ltd-jaipur</loc>
               <lastmod>2022-04-17T17:52:57.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1136-jpr-2011-14-acit-jaipur-m-s-dausa-transformer-udhyog-jaipur</loc>
               <lastmod>2022-04-17T17:52:37.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-820-jpr-2011-14-jaipur-zila-dugdh-utpadak-sahakari-sangh-ltd-jaipur-dcit-jaipur</loc>
               <lastmod>2022-04-17T17:53:37.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-jpr-2010-14-m-s-rameshwar-prasad-sharma-contractor-bharatpur-acit-bharatpur</loc>
               <lastmod>2022-04-17T17:53:37.680Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1022-jpr-2011-14-dcti-jaipur-m-s-rajasthan-state-cooperative-bank-jaipur</loc>
               <lastmod>2022-04-17T17:52:57.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-975-jpr-2011-14-dcit-jaipur-m-s-rajasthan-state-mines-amp-minerals-jaipur</loc>
               <lastmod>2022-04-17T17:53:01.320Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-jodh-2012-14-seema-bansal-prop-m-s-marble-india-makrana-ito-makrana</loc>
               <lastmod>2022-04-17T17:57:37.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-jodh-2012-14-sh-mukesh-singhvi-jodhpur-jcit-jodhpur</loc>
               <lastmod>2022-04-17T17:57:37.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-jodh-2012-14-panne-chand-singhvi-jodhpur-ito-bikaner</loc>
               <lastmod>2022-04-17T17:57:37.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-jodh-2009-14-m-s-pawan-industry-hanumangarh-ito-sriganganagar</loc>
               <lastmod>2022-04-17T17:58:17.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-jodh-2010-14-ito-udaipur-smt-meena-karnapuria-prop-m-s-npl-udaipur</loc>
               <lastmod>2022-04-17T17:58:37.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-jodh-2011-14-m-s-balaji-traders-jaipur-ito-udaipur</loc>
               <lastmod>2022-04-17T17:58:17.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-jodh-2011-14-vinod-kumar-dhabriya-bhilwara-ito-bhilwara</loc>
               <lastmod>2022-04-17T17:58:17.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-jodh-2009-14-acit-bikaner-m-s-milk-food-aids-pvt-ltd-bikaner</loc>
               <lastmod>2022-04-17T17:58:57.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-jodh-2012-14-shri-rajendra-kumar-jain-patangia-banswara-ito-banswara</loc>
               <lastmod>2022-04-17T17:58:37.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-jodh-2009-14-gopi-kishan-purohit-jodhpur-dcit-jodhpur</loc>
               <lastmod>2022-04-17T17:58:57.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-jodh-2009-14-shri-abdul-salim-jodhpur-acit-jodhpur</loc>
               <lastmod>2022-04-17T17:57:37.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-jodh-2010-14-dcit-bhilwara-m-s-sarvodaya-suitings-pvt-ltd-bhilwara</loc>
               <lastmod>2022-04-17T17:59:17.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-jodh-2010-14-sh-mahaveer-prasad-gour-jodhpur-ito-makrana</loc>
               <lastmod>2022-04-17T17:59:37.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1563-kol-2011-14-debashis-bhadra-kolkata-dcit-circle-1-midnapore-midnapore</loc>
               <lastmod>2022-04-17T18:17:18.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-kol-2011-14-dcit-circle-4-kolkata-kolkata-m-s-mathoni-tea-co-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:15:38.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1587-kol-2011-14-dcit-circle-1-kolkata-kolkata-m-s-caledonian-jute-amp-industries-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:17:01.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-kol-2010-14-philips-electronics-india-limited-kolkata-addl-cit-range-11-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:15:58.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1598-kol-2011-14-m-s-s-r-batliboi-amp-co-kolkata-dcit-circle-54-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:14:18.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2119-kol-1997-14-kamal-kumar-hirawat-kolkata-acit-inv-cir-4-2-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:15:21.146Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1300-kol-2011-14-ito-ward-36-2-kolkata-kolkata-shiv-kumar-bahety-kolkata</loc>
               <lastmod>2022-04-17T18:14:58.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1808-kol-2010-14-dcit-cc-x-kolkata-kolkata-m-s-strassenburg-pharmaceuticals-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:20:41.025Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-kol-2011-14-ito-ward-34-3-kolkata-kolkata-hemant-kumar-patodia-kolkata</loc>
               <lastmod>2022-04-17T18:20:21.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-kol-2011-14-ito-ward-35-4-kolkata-kolkata-manju-bhartia-kolkata</loc>
               <lastmod>2022-04-17T18:20:58.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-lkw-2010-14-dcit-kanpur-m-s-l-kant-paper-mills-ltd-kanpur</loc>
               <lastmod>2024-10-09T20:07:48.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-ahd-2012-24-smt-bhavnaben-yogeshbhai-shah-ahmedabad-the-income-tax-officer-ward-7-4-ahmedabad</loc>
               <lastmod>2024-10-09T22:34:58.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-177-ahd-2011-24-gujarat-ind-power-co-ltd-baroda-the-acit-osd-circle-1-baroda</loc>
               <lastmod>2024-10-09T22:34:58.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-172-ahd-2009-24-gujarat-ind-power-co-ltd-baroda-the-acit-osd-circle-1</loc>
               <lastmod>2024-10-09T22:34:58.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-rjt-2012-24-m-s-deepak-vegetable-oil-industries-manavadar-the-income-tax-officer-ward-2-4-rajkot-gujarat</loc>
               <lastmod>2024-10-09T22:34:58.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-163-kol-2010-23-strassenburg-pharmaceuticals-ltd-kolkata-dcit-c-c-x-kolkata-kolkata</loc>
               <lastmod>2025-04-12T23:42:07.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-579-mum-2011-14-deloitte-consulting-india-pvt-ltd-mumbai-ito-2-2-3-mumbai</loc>
               <lastmod>2025-04-19T15:22:04.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5286-mum-2009-14-storewell-credits-amp-capital-p-ltd-mumbai-addl-cit-rg-5-3-mumbai</loc>
               <lastmod>2025-04-20T22:43:24.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6346-mum-2010-14-dcit-cir-4-3-mumbai-k-g-vora-securites-p-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:08:35.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2533-mum-2010-14-anand-automobiles-mumbai-acit-circle-23-2-mumbai</loc>
               <lastmod>2025-05-02T18:08:35.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-chandi-2012-14-british-academy-pvt-ltd-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-17T19:21:42.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-840-chandi-2009-14-smt-jaswinderwant-kaur-bains-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-04-17T19:21:43.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-673-chandi-2011-14-dcit-mohali-m-s-punjab-tool-room-mohali</loc>
               <lastmod>2025-04-17T19:21:43.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1227-chandi-2011-14-the-collector-land-acquisition-chandigarh-addl-cit-tds-chandigarh</loc>
               <lastmod>2025-04-17T21:28:42.372Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-385-del-2010-23-m-s-granada-services-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T14:07:26.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1478-del-2011-14-dcit-new-delhi-m-s-icra-ltd-new-delhi</loc>
               <lastmod>2025-04-16T14:07:27.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6205-mum-2010-14-abhay-auto-trade-p-ltd-mumbai-dcit-5-1-mumbai</loc>
               <lastmod>2025-04-21T18:43:47.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-86-asr-2010-24-sh-amish-kumar-bathinda-the-dcit-bathinda</loc>
               <lastmod>2025-04-17T07:00:42.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-asr-2011-14-sh-gurmeet-singh-sehmbay-huf-goraya-the-income-tax-officer-phagwara</loc>
               <lastmod>2025-04-17T06:56:41.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-asr-2010-24-smt-kamla-devi-jammu-the-income-tax-officer-jammu</loc>
               <lastmod>2025-04-17T06:56:42.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-asr-2011-14-the-income-tax-officer-jammu-m-s-revenbhel-health-care-p-ltd-jammu</loc>
               <lastmod>2025-04-17T06:28:46.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-338-asr-2011-14-the-dy-commissioner-of-income-tax-jammu-m-s-vaishno-metral-amp-allied-industries-jammu</loc>
               <lastmod>2025-04-17T06:35:40.943Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-rjt-2012-24-m-s-deepak-vegetable-oil-industries-manavadar-the-income-tax-officer-ward-2-4-rajkot-gujarat</loc>
               <lastmod>2025-04-20T10:29:11.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2585-ahd-2007-14-m-s-team-ferro-alloys-pvt-ltd-vapi-the-acit-vapi-circle-vapi</loc>
               <lastmod>2025-04-20T17:29:16.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-asr-2011-14-m-s-sidhi-vinayak-alloys-industries-jammu-the-income-tax-officer-kathua</loc>
               <lastmod>2025-04-21T12:22:52.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-551-bang-2011-14-onmobile-global-limited-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-16T19:35:35.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3242-mum-2007-14-ito-5-3-3-mumbai-m-s-vertex-technosoft-ltd</loc>
               <lastmod>2025-04-18T23:00:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3440-del-2011-14-acit-new-delhi-m-s-sbec-bioenergy-ltd-new-delhi</loc>
               <lastmod>2025-04-18T20:07:58.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-ctk-2012-14-jai-giri-gobardhan-rice-mill-kalahandi-ito-bhawanipatna</loc>
               <lastmod>2025-04-20T18:36:23.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5881-mum-2010-14-ito-8-2-4-mumbai-hush-india-p-ltd-mumbai</loc>
               <lastmod>2025-04-16T06:28:28.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-399-agr-2010-14-the-dy-c-i-t-circle-3-mathura-m-s-khandelwal-associates-mathura</loc>
               <lastmod>2025-04-16T22:56:31.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-27-agr-2011-23-smt-maya-mittal-agra-dy-c-i-t-4-1-agra</loc>
               <lastmod>2025-04-16T22:56:33.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-agr-2010-14-asstt-c-i-t-gwalior-sh-mukesh-kumar-jain-gwalior</loc>
               <lastmod>2025-04-16T22:56:34.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-265-agr-2010-14-asstt-c-i-t-gwalior-sh-mukesh-kumar-jain-gwalior</loc>
               <lastmod>2025-04-16T22:56:34.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-678-ahd-2010-14-shri-shreyas-chinubhai-sheth-huf-ahmedabad-the-income-tax-officer-ward-10-4-ahmedabad</loc>
               <lastmod>2025-04-17T01:07:29.561Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4693-del-2011-14-genpact-mobility-services-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:28:55.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3841-del-2011-14-dcit-new-delhi-m-s-airport-authority-of-india-new-delhi</loc>
               <lastmod>2025-04-19T10:21:51.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-del-2012-14-bharat-sanchar-nigam-ltd-rewari-ito-tds-rohtak</loc>
               <lastmod>2025-04-19T10:21:51.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-del-2012-14-bharat-sanchar-nigam-ltd-rewari-ito-tds-rohtak</loc>
               <lastmod>2025-04-19T10:21:51.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-bang-2011-14-acer-india-private-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-19T10:14:57.251Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-del-2010-14-dcit-new-delhi-m-s-bax-global-india-p-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:07:55.024Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3871-del-2010-14-acit-faridabad-m-s-gemi-motors-india-p-ltd-faridabad</loc>
               <lastmod>2025-04-19T12:01:35.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-ctk-2012-14-m-s-sri-jagannath-cotton-ginning-and-pressing-pvt-ltd-rayagada-acit-berhampur</loc>
               <lastmod>2025-04-20T18:36:24.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2571-ahd-2007-14-the-dcit-osd-range-8-ahmedabad-sambhav-media-limited-ahmedabad</loc>
               <lastmod>2025-04-20T18:57:19.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-52-ahd-2005-16-shri-manubhai-p-vyas-ahmedabad-the-acit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2025-04-15T14:28:18.531Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1730-ahd-2009-14-bloom-decor-ltd-ahmedabad-the-income-tax-officer-ward-1-2-ahmedabad</loc>
               <lastmod>2025-04-15T12:42:16.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2342-ahd-2009-14-shri-sudarshan-p-amin-anand-the-acit-cent-circle-1-baroda</loc>
               <lastmod>2025-04-15T12:42:17.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4169-ahd-2008-14-alpha-packaging-pvt-ltd-surat-the-jt-cit-range-1-surat</loc>
               <lastmod>2025-04-15T12:49:14.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-217-ahd-2011-24-niko-resources-ltd-baroda-the-acit-circle-6-baroda</loc>
               <lastmod>2025-04-15T12:42:18.740Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8554-mum-2004-14-the-dy-cit-10-3-m-s-aarti-industries-ltd</loc>
               <lastmod>2025-04-20T00:57:32.966Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1561-kol-2011-14-saltee-infotex-india-pvt-ltd-kolkata-dcit-central-circle-vii-kolkata-kolkata</loc>
               <lastmod>2025-04-12T05:14:06.090Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1576-kol-2011-14-shyam-sundar-sonthalia-kolkata-ito-ward-36-2-kolkata-kolkata</loc>
               <lastmod>2025-04-12T05:14:06.146Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-507-kol-2011-14-gour-nitye-tea-amp-industries-ltd-jalpaiguri-dcit-circle-1-jalpaiguri-jalpaiguri</loc>
               <lastmod>2025-04-12T05:21:00.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-92-kol-2011-24-m-s-zenith-exports-limited-kolkata-acit-circle-5-kolkata-kolkata</loc>
               <lastmod>2025-04-12T05:14:00.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2680-ahd-2009-14-the-acit-cc-1-baroda-m-s-g-s-investment-anand</loc>
               <lastmod>2025-04-17T16:56:42.476Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2953-ahd-2009-14-the-dcit-circle-1-surat-aakash-plastopack-pvt-ltd-surat</loc>
               <lastmod>2025-04-17T16:56:42.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3053-ahd-2009-14-the-ito-ward-1-1-surat-ankur-motors-pvt-ltd-surat</loc>
               <lastmod>2025-04-17T16:56:42.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-4-bang-2011-16-sri-k-narayana-gowda-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-17T12:35:41.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-28-hyd-2012-23-i-t-o-ward-1-nalgonda-m-s-sri-lakshmi-srinivasa-wines-hyderabad</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-53-rjt-2010-23-shri-m-p-jadeja-rajkot-gujarat-the-assistant-commissioner-of-wealth-tax-circle-5-rajkot-gujarat</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-ahd-2010-14-shri-ratanji-d-suriyal-gandhinagar-the-acit-gnr-range-gandhinagar</loc>
               <lastmod>2025-04-21T12:09:21.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-ahd-2012-14-the-ito-ward-3-4-surat-m-s-patel-land-corporation-surat</loc>
               <lastmod>2025-04-17T07:21:43.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2960-ahd-2009-14-shri-bachubhai-dudhwala-pvt-ltd-bhavnagar-the-dy-cit-cent-circle-1-3-bhavnagar</loc>
               <lastmod>2025-04-14T19:35:06.251Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-867-ahd-2009-14-m-s-hariom-corporation-ahmedabad-the-income-tax-officer-ward-1-bharuch</loc>
               <lastmod>2025-04-12T03:07:07.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3318-ahd-2007-14-the-acit-circle-6-surat-m-s-global-syntex-surat</loc>
               <lastmod>2025-04-15T12:49:15.046Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3164-ahd-2011-14-shri-altamaskhan-j-pathan-ahmedabad-the-income-tax-officer-ward-10-2-ahmedabad</loc>
               <lastmod>2025-04-12T03:00:11.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1412-ahd-2010-14-the-ito-ward-9-1-ahmedabad-m-s-vishal-construction-co-ahmedabad</loc>
               <lastmod>2025-04-17T02:07:33.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2866-ahd-2009-14-the-acit-osd-circle-10-ahmedabad-m-s-tecee-investments-ahmedabad</loc>
               <lastmod>2025-04-17T02:07:34.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1490-ahd-2007-14-shri-lalchand-b-vasvani-ahmedabad-the-acit-circle-12-ahmedabad</loc>
               <lastmod>2025-04-15T12:49:14.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1284-ahd-2008-14-the-ddit-exemption-bhavnagar-agricultural-produce-market-committee-dist-bhavnagar</loc>
               <lastmod>2025-04-18T00:29:15.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3056-ahd-2009-14-the-dcit-circle-1-surat-m-s-ganesh-laxmi-processors-p-ltd-surat</loc>
               <lastmod>2025-04-17T02:07:34.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1989-ahd-2003-14-the-ito-ahmedabad-ward-1-2-ankush-finstock-ltd</loc>
               <lastmod>2025-04-16T06:14:35.515Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-agr-2011-14-asstt-c-i-t-circle-3-gwalior-smt-rajesh-gupta-gwalior</loc>
               <lastmod>2025-04-16T22:49:34.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-agr-2010-14-d-c-i-t-4-1-agra-sh-mukesh-kumar-agarwal-agra</loc>
               <lastmod>2025-04-20T16:01:19.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-agr-2011-14-sh-govind-singh-mathura-i-t-o-3-2-mathura</loc>
               <lastmod>2025-04-16T22:49:34.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-agr-2011-14-a-c-i-t-3-mathura-m-s-s-d-cold-storage-pvt-ltd-mathura</loc>
               <lastmod>2025-04-20T16:01:19.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4192-ahd-2007-14-m-s-rajwani-synthetics-pvt-ltd-surat-the-income-tax-officer-ward-4-1-surat</loc>
               <lastmod>2025-04-12T01:28:00.333Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1694-del-2011-14-acit-new-delhi-sh-narinder-gulati-new-delhi</loc>
               <lastmod>2025-04-18T08:56:46.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3336-del-2010-14-nagal-jewellers-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T09:14:49.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4843-del-2011-14-ito-new-delhi-m-s-shiva-telecom-new-delhi</loc>
               <lastmod>2025-04-16T15:56:30.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1495-del-2011-14-m-s-gugan-solanki-memorial-educational-society-adit-e</loc>
               <lastmod>2025-04-16T14:07:26.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1972-del-2008-14-dewan-sugar-mills-ltd-dcit-circle-10-1</loc>
               <lastmod>2025-04-16T14:07:27.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-del-2012-14-ito-new-delhi-m-s-shitiz-metal-ltd-new-delhi</loc>
               <lastmod>2025-04-18T19:35:59.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-632-bang-2011-14-v-munikrishnappa-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-21T02:08:29.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1129-chandi-2011-14-sh-sanjeev-kumar-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-04-21T01:43:35.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-chandi-2012-14-oswal-woollen-mills-ltd-ludhiana-addl-cit-ludhiana</loc>
               <lastmod>2025-04-17T21:28:42.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1043-chandi-2011-14-smt-sarita-zakhmi-patiala-ito-patiala</loc>
               <lastmod>2025-04-17T20:14:44.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-459-ctk-2011-14-shiva-chrome-chemicals-p-ltd-jajpur-acit-cuttack</loc>
               <lastmod>2025-04-16T09:28:29.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2691-mum-2010-14-pashmiina-holdings-ltd-mumbai-acit-osd-cir-2-2-mumbai</loc>
               <lastmod>2025-04-19T22:36:09.146Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-223-ahd-2004-23-m-s-span-diagnostics-ltd-surat-the-acit-circle-4-surat</loc>
               <lastmod>2025-04-12T01:28:01.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4359-ahd-2007-14-parshwanath-farma-ahmedabad-the-acit-circle-7-ahmedabad</loc>
               <lastmod>2025-04-12T01:28:02.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1460-ahd-2008-14-the-ito-ward-5-3-ahmedabad-r-l-kalathia-engineering-amp-automobiles-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T01:28:03.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-ahd-2008-14-the-acit-circle-4-ahmedabad-gujarat-gas-company-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T01:28:00.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2898-ahd-2006-14-gomti-silk-mills-ltd-surat-the-income-tax-officer-ward-1-2-surat</loc>
               <lastmod>2025-04-12T01:28:01.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2306-ahd-2009-14-the-ito-ward-5-4-baroda-shri-chirag-parshottambhai-patni-baroda</loc>
               <lastmod>2025-04-12T01:21:01.528Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-353-ahd-2009-14-the-acit-circle-8-ahmedabad-unifrax-india-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T01:21:01.864Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-846-mum-2009-14-mukund-engineers-ltd-mumbai-ito-3-20-2-mumbai</loc>
               <lastmod>2025-04-20T00:50:22.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-pun-2010-14-deendaya-alpasankhya-samaj-shikshan-prasarak-mamndal-solapur-cit-iv-pune-pune</loc>
               <lastmod>2025-04-14T16:35:04.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1071-pun-2010-14-dcit-pune-seven-star-electropode-pvt-ltd-pune</loc>
               <lastmod>2025-04-14T16:35:04.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4501-mum-2006-14-m-s-universal-capsules-p-ltd-mumbai-dcit-cent-cir-43-mumbai</loc>
               <lastmod>2025-04-22T02:08:35.972Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3617-mum-2011-14-james-mackintosh-amp-co-p-ltd-mumbai-dcit-cen-cir-23-mumbai</loc>
               <lastmod>2025-04-21T00:15:53.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-agr-2010-14-i-t-o-5-1-firozabad-smt-shashi9-parolia-firozabad</loc>
               <lastmod>2025-04-20T16:22:16.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3439-mum-2011-14-acit-cir-9-3-mumbai-m-s-travelorg-holidays-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-19T19:15:11.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4275-mum-2011-14-acit-8-1-mumbai-enercon-windfarms-jaisalmer-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T19:08:10.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4331-mum-2006-14-dcit-rg-3-3-mumbai-m-s-reliance-capital-ltd-mumbai</loc>
               <lastmod>2025-04-19T21:00:59.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1111-bang-2011-14-ito-bangalore-smt-sarala-subramaniam-bangalore</loc>
               <lastmod>2025-04-21T17:15:34.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-ahd-2012-14-m-s-kadmawala-dyeing-amp-printing-pvt-ltd-surat-the-income-tax-officer-ward-1-3-surat</loc>
               <lastmod>2025-04-15T15:42:16.386Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-rjt-2012-14-smt-gracy-kuthumkal-thomas-veraval-the-deputy-commissioner-of-income-tax-circle-1-junagadh</loc>
               <lastmod>2022-04-18T18:14:59.046Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-rjt-2012-14-smt-gracy-kuthumkal-thomas-veraval-the-deputy-commissioner-of-income-tax-circle-1-junagadh</loc>
               <lastmod>2022-04-18T18:15:16.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1214-rjt-2010-14-the-rajkot-district-cooperative-bank-ltd-rajkot-gujarat-the-assistant-commissioner-of-income-tax-circle-ii-rajkot-gujarat</loc>
               <lastmod>2022-04-18T18:16:36.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1263-rjt-2010-14-the-acit-circle-2-rajkot-gujarat-smt-illaben-jayantkumar-doshi-rajkot-gujarat</loc>
               <lastmod>2022-04-18T18:15:56.681Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-232-rjt-2011-14-the-ito-ward-1-1-junagadh-shri-pravinkumar-kantilal-davda-junagadh</loc>
               <lastmod>2022-04-18T18:16:38.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-764-chandi-2011-14-shakti-rice-amp-gen-mills-kurukshetra-ito-kurukshetra</loc>
               <lastmod>2022-04-17T15:20:52.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6356-mum-2008-14-m-s-atlas-tours-amp-travels-mumbai-acit-central-circle-45-mumbai</loc>
               <lastmod>2025-04-19T22:01:11.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4027-mum-2011-14-akbarallys-departments-stores-mumbai-ito-12-3-3-mumbai</loc>
               <lastmod>2025-04-19T22:01:11.314Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1490-bang-2010-14-allergan-india-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-21T02:08:29.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7019-mum-2006-14-m-s-uniflex-cables-ltd-mumbai-dcit-cent-cir-9-mumbai</loc>
               <lastmod>2025-04-21T00:22:55.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1198-mum-2007-14-dcit-cent-cir-9-mumbai-m-s-uniflex-cables-ltd-mumbai</loc>
               <lastmod>2025-04-21T00:22:55.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-105-chandi-2007-24-ito-ludhiana-m-s-pardeep-traders-ludhiana</loc>
               <lastmod>2025-04-21T01:36:34.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1407-kol-2011-14-smt-uttara-ghosh-kolkata-dcit-circle-22-kolkata-kolkata</loc>
               <lastmod>2025-04-16T08:42:28.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1041-ahd-2010-14-the-ito-vapi-ward-4-nani-daman-m-s-lucky-star-international-nani-daman</loc>
               <lastmod>2025-04-17T10:00:37.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-ahd-2006-14-m-s-g-n-ship-breakers-bhavnagar-the-acit-circle-2-bhavnagar</loc>
               <lastmod>2025-04-17T10:00:36.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-660-del-2010-14-shri-vinod-garg-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T11:28:49.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-bang-2011-14-m-s-karnataka-forest-development-corporation-limited-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-20T17:36:15.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-ind-2011-14-shri-anil-mahajan-indore-the-acit-1-2-indore</loc>
               <lastmod>2025-04-16T18:07:53.520Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2193-del-2011-14-seema-gupta-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T13:22:14.082Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1360-mum-2009-14-prithvi-praksihan-p-ltd-mumbai-acit-cen-cir-47-mumbai</loc>
               <lastmod>2025-04-17T18:01:39.931Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-84-mum-2009-16-prithvi-prakashan-p-ltd-mumbai-dcit-cen-cir-47-mumbai</loc>
               <lastmod>2025-04-17T18:01:40.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5769-mum-2009-14-american-school-of-bombay-education-trust-mumbai-ddit-e-ii-2-mumbai</loc>
               <lastmod>2025-04-16T11:28:28.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2194-mum-2009-14-edelweiss-securities-ltd-formerly-known-as-edelweiss-securities-p-ltd-formerly-known-as-rooshnil-securities-p-ltd-mumbai-addl-cit-rg-4-1-mumbai</loc>
               <lastmod>2025-04-13T21:56:00.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3643-mum-2010-14-acit-cir-13-3-mumbai-moin-yusuf-khan-mumbai</loc>
               <lastmod>2025-04-20T21:36:21.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6640-mum-2010-14-brand-wagon-mumbai-dcit-cir-15-2-mumbai</loc>
               <lastmod>2025-04-20T21:36:21.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-ahd-2009-14-the-dcit-baroda-circle-4-baroda-tyco-valves-amp-controls-india-pvt-ltd-baroda</loc>
               <lastmod>2025-04-18T00:29:18.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3465-ahd-2002-14-the-acit-baroda-circle-4-baroda-m-s-synbiotics-ltd-baroda</loc>
               <lastmod>2025-04-18T00:29:15.782Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-agr-2011-14-a-c-i-t-circle-2-gwalior-shri-tilak-raj-jain-alias-gwalior</loc>
               <lastmod>2025-04-20T16:01:19.334Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-agr-2011-14-a-c-i-t-circle-2-gwalior-shri-tilak-raj-jain-alias-gwalior</loc>
               <lastmod>2025-04-20T16:01:19.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-agr-2011-14-mr-yogesh-kumar-jain-delhi-dy-c-i-t-circle-4-1-agra</loc>
               <lastmod>2025-04-20T16:01:19.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-agr-2011-24-swami-narottam-das-educational-welfare-society-agra-c-i-t-ii-agra</loc>
               <lastmod>2025-04-20T16:08:12.962Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-32-agr-2011-24-addl-c-i-t-range-4-agra-m-s-shasya-manglam-krishi-farms-agra</loc>
               <lastmod>2025-04-20T16:08:13.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-56-agr-2010-23-sh-mukesh-kumar-jain-gwalior-asstt-c-i-t-circle-1-agra</loc>
               <lastmod>2025-04-20T16:01:18.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-47-agr-2010-23-sh-tej-singh-agra-a-c-i-t-1-agra</loc>
               <lastmod>2025-04-20T16:01:19.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-444-agr-2011-14-hardayal-charitabal-and-educational-trust-agra-c-i-t-ii-agra</loc>
               <lastmod>2025-04-20T16:08:12.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-ctk-2012-14-binodini-pradhan-khurda-ito-khurda</loc>
               <lastmod>2025-04-16T09:21:30.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-160-ind-2011-16-smt-meena-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4435-del-2007-14-british-airways-ddit-circle-2-1</loc>
               <lastmod>2025-04-18T08:56:47.055Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1768-del-2005-14-british-airways-plc-ddit-circle-1-1</loc>
               <lastmod>2025-04-18T08:56:47.090Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3571-mum-2011-14-dcit-1-1-osd-mumbai-weizmann-forex-ltd-mumbai</loc>
               <lastmod>2025-04-22T07:08:53.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-chandi-2012-14-ashok-mittal-panchkula-ito-panchkula</loc>
               <lastmod>2025-04-15T14:35:22.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2841-ahd-2011-14-shri-ashokbhai-karshanbhai-patel-ahmedabad-the-income-tax-officer-ward-6-2-ahmedabad</loc>
               <lastmod>2025-04-17T02:07:34.061Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2948-ahd-2011-14-the-ito-ward-2-3-baroda-m-s-gokul-developers-baroda</loc>
               <lastmod>2025-04-17T02:07:34.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-570-ahd-2011-16-the-acit-cent-circle-1-1-ahmedabad-meghmani-industries-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T02:07:32.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2906-ahd-2011-14-rajka-estate-developers-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-3-ahmedabad</loc>
               <lastmod>2025-04-17T02:00:34.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3044-ahd-2011-14-the-ito-ward-1-anand-m-s-chitrakut-corporation-anand</loc>
               <lastmod>2025-04-17T02:00:34.347Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-164-ind-2011-16-shri-keshav-prasad-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-159-ind-2011-16-smt-meena-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-177-ind-2011-16-shri-rajesh-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-hyd-2008-14-m-s-koya-amp-company-consturction-p-ltd-hyderabad-dcit-hyderabad</loc>
               <lastmod>2022-04-17T17:25:38.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-hyd-2008-14-m-s-koya-amp-company-consturction-p-ltd-hyderabad-dcit-hyderabad</loc>
               <lastmod>2022-04-17T17:25:52.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1512-hyd-2008-14-dcit-hyderabad-m-s-coromandel-bio-tech-industries-india-ltd-hyderabad</loc>
               <lastmod>2022-04-17T17:31:10.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-961-hyd-2011-14-dcit-circle-15-2-hyderabad-m-s-sriram-chit-p-ltd-hyderabad</loc>
               <lastmod>2022-04-17T17:32:07.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2041-hyd-2011-14-ito-suryapet-sri-vanama-bhaskar-nalgonda</loc>
               <lastmod>2022-04-17T17:27:13.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1659-hyd-2008-14-gvk-industries-ltd-secunderabad-acit-hyderabad</loc>
               <lastmod>2022-04-17T17:31:50.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-ind-2011-14-the-acit-indore-m-s-panjwani-packaging-p-ltd-indore</loc>
               <lastmod>2022-04-17T17:43:17.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-ind-2011-14-the-acit-indore-m-s-panjwani-packaging-p-ltd-indore</loc>
               <lastmod>2022-04-17T17:43:17.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-ind-2011-14-m-s-narmada-malwa-gramin-bank-indore-the-acit-2-1-indore</loc>
               <lastmod>2022-04-17T17:42:41.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-324-ind-2011-14-the-acit-indore-m-s-panjwani-packaging-p-ltd-indore</loc>
               <lastmod>2022-04-17T17:42:57.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-319-ind-2011-14-the-acit-indore-m-s-panjwani-packaging-p-ltd-indore</loc>
               <lastmod>2022-04-17T17:43:37.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-ind-2010-14-the-acit-3-1-indore-shri-phoolchand-agrawal-indore</loc>
               <lastmod>2022-04-17T17:43:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-ahd-2012-14-m-s-borana-filaments-pvt-ltd-surat-the-income-tax-officer-ward-1-1-ahmedabad</loc>
               <lastmod>2022-04-17T14:34:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3156-ahd-2010-14-the-acit-central-circle-4-surat-shri-manojkumar-govindprasad-sarawagi-huf-surat</loc>
               <lastmod>2022-04-17T14:35:44.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4551-ahd-2007-14-the-acit-circle-1-1-baroda-diamond-cables-ltd-baroda</loc>
               <lastmod>2022-04-17T14:40:05.817Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-ahd-2009-14-the-dcit-circle-1-surat-m-s-alpha-packaging-pvt-ltd-surat</loc>
               <lastmod>2022-04-17T14:39:59.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6839-mum-2011-14-a-c-i-t-10-1-mumbai-stratadigm-education-and-training-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-16T13:00:30.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8159-mum-2010-14-sanjay-sarees-p-ltd-mumbai-ito-wd-4-3-4-mumbai</loc>
               <lastmod>2025-04-16T13:00:30.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-928-chny-2010-14-dr-aruna-viswanathan-chennai-dcit-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-693-chny-2010-14-ito-kancheepuram-shri-j-raman-sriperambudur</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2148-chny-2011-14-shantilal-surana-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1985-chny-2010-14-shree-aradhana-bhawan-trust-madurai-cit-madurai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1988-chny-2010-14-shree-aradhana-bhawan-trust-madurai-cit-madurai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1418-chny-2003-14-shri-raghunandan-prabhakar-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1421-chny-2003-14-shri-raghunandan-prabhakar-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1419-chny-2003-14-shri-raghunandan-prabhakar-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1328-chny-2010-14-dcit-coimbatore-smt-v-muthulakshmi-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2083-chny-2011-14-m-s-lakshmi-ring-travellers-chennai-acit-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1260-chny-2011-14-acit-chennai-m-s-orchid-chemicals-and-pharmaceuticals-limited-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2074-chny-2011-14-m-s-southern-petrochemical-industries-corporation-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-399-chny-2012-14-farida-holdings-pvt-ltd-chennai-ito-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-632-chny-2010-14-m-s-anandu-brandy-shop-pondicherry-ito-pondicherry</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-29-chny-2012-23-the-society-of-mother-of-sorrows-servant-of-mary-maria-natchathira-province-tuticorin-ito-tuticorin</loc>
               <lastmod>2025-07-07T14:10:02.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2086-chny-2011-14-m-s-mrf-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2084-chny-2011-14-dr-punithavathy-kannan-l-h-of-late-r-kannan-chennai-dcit-trichy</loc>
               <lastmod>2025-07-07T14:10:02.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-289-chny-2011-14-professional-education-and-research-foundation-chennai-dit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-668-bang-2011-14-dcit-bangalore-m-s-natsem-indis-designs-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-596-bang-2011-14-dcit-bangalore-sri-srinivasa-ramachandran-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1486-bang-2010-14-late-sri-ajayraj-shah-tumkur-dcit-tumkur</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-738-bang-2011-14-m-s-bharat-fashions-amp-apparels-bangalore-acit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1200-bang-2010-14-m-s-maratt-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-421-bang-2011-14-m-s-kochi-property-developers-p-ltd-bangalore-acit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1726-mum-2010-14-ito-21-3-4-mumbai-odyssey-chs-ltd-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3291-mum-2010-14-piyush-kishanlal-meghani-mumbai-ito-wd-16-2-3-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-216-coch-2005-16-acit-calicut-arunkumar-haridas-dattani-kannur</loc>
               <lastmod>2025-07-22T10:42:20.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-217-coch-2005-16-acit-calicut-real-forts-amp-resorts-p-ltd-kannur</loc>
               <lastmod>2025-07-22T10:42:20.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-42-coch-2006-16-dcit-calicut-shri-sathish-chandra-dattani-kannur</loc>
               <lastmod>2025-07-22T10:42:20.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-coch-2010-16-jaya-g-kollam-dcit-kollam</loc>
               <lastmod>2025-07-22T10:42:20.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-59-coch-2008-16-m-s-safa-wood-industries-kannur-dcit-kannur</loc>
               <lastmod>2025-07-22T10:42:20.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-147-coch-2009-24-ito-kannur-smt-c-k-ashalatha-kannur</loc>
               <lastmod>2025-07-22T10:42:20.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-coch-2012-24-sri-m-abdul-gadhafi-kannur-dcit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-coch-2010-23-kerala-infrastructure-investment-fund-board-trivandrum-acit-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-4-coch-2010-23-kuttukkaran-foundation-cochin-dcit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-21-chny-2012-24-ddit-chennai-tamil-nadu-text-book-corporation-chennai</loc>
               <lastmod>2025-07-29T13:51:18.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-894-hyd-2011-14-acit-circle-2-2-hyderabad-m-s-hyderabad-race-club-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-hyd-2011-14-hyderabad-race-club-hyderabad-dcit-cir-2-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1446-hyd-2011-14-assistant-commissioner-of-income-tax-hyderabad-st-martin-apos-s-educational-society-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1701-hyd-2008-14-ushodaya-enterprises-pvt-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1700-hyd-2008-14-ushodaya-enterprises-pvt-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1707-hyd-2008-14-acit-hyderabad-m-s-ushodaya-enterprises-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-809-hyd-2011-14-m-s-kanchenjunga-greelands-pvt-ltd-hyd-hyderabad-ito-osd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1639-hyd-2010-14-m-s-gomati-agro-farms-pvt-ltd-hyderabad-ito-osd-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1641-hyd-2010-14-m-s-vamsadhara-agro-pvt-ltd-hyderabad-ito-osd-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1113-hyd-2011-14-dcit-central-circle-4-hyderabad-shri-shadan-educationa-society-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-884-hyd-2006-14-kernex-micro-systems-india-limited-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-hyd-2007-14-hetro-labs-limited-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2050-hyd-2011-14-asst-director-of-income-tax-exemption_-iii-hyderabad-camel-educational-society-adilabad</loc>
               <lastmod>2025-07-10T07:45:16.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-hyd-2012-14-shri-k-rajesham-hyderabad-ito-ward-10-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-53-hyd-2009-23-b-seenaiah-amp-co-projects-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-hyd-2012-24-sri-deepak-rupani-hyderabad-ito-ward-4-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-hyd-2012-24-m-s-brahmaputra-greenlands-p-ltd-hyderabad-ito-osd-2-central-range-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-hyd-2012-24-m-s-bhima-agro-farms-p-ltd-hyderabad-ito-osd-2-central-range-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-32-hyd-2012-24-g-k-properties-p-ltd-hyderabad-ito-ward-2-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-227-hyd-2011-24-ito-ward-16-2-hyderabad-m-s-matrix-power-p-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-hyd-2012-24-m-s-bhavani-automotives-karimnagar-warangal-ito-ward-4-karimnagar</loc>
               <lastmod>2025-07-10T07:45:16.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-15-hyd-2010-16-dcit-anantapur-sri-mallikarjuna-anantapur</loc>
               <lastmod>2025-07-10T07:45:16.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-94-hyd-2004-16-acit-hyderabad-nagarjuna-construction-company-limited-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-hyd-2010-14-kmc-constructions-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1079-hyd-2003-14-m-s-kmc-constructions-ltd-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1290-hyd-2011-14-acit-circle-1-2-hyderabad-m-s-dharti-dredging-amp-infrastructure-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1204-hyd-2010-14-dcit-hyderabad-m-s-north-east-broking-services-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1522-hyd-2011-14-sri-potla-nishanth-bangalore-dcit-central-circle-4-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1523-hyd-2011-14-sri-potla-shanthi-bangalore-dcit-central-circle-4-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1521-hyd-2011-14-sri-potla-nageswara-rao-bangalore-dcit-central-circle-4-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1445-hyd-2011-14-assistant-commissioner-of-income-tax-hyderabad-st-martin-apos-s-educational-society-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4225-del-2011-14-karol-bagh-bangiya-samsad-new-delhi-dit-exemptions-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3898-del-2011-14-jai-surgical-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1337-del-2011-14-m-s-k-g-global-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6065-del-2010-14-acit-new-delhi-m-s-khemka-ispat-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4098-del-2009-14-dcit-new-delhi-m-s-pee-dee-kapur-stock-amp-securities-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1209-del-2010-14-sh-rajneesh-chanana-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1595-del-2011-14-acit-new-delhi-shri-manish-agarwal-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-del-2012-14-ito-new-delhi-m-s-chrysalis-plasso-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-148-del-2002-16-a-c-gulati-dcit-coy-26-3</loc>
               <lastmod>2025-07-10T12:35:27.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-986-coch-2008-14-carmalagiri-church-kollam-cit-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-coch-2010-14-m-s-parisons-roller-flour-mills-p-ltd-calicut-acit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-125-coch-2010-14-m-s-parisons-roller-flour-mills-p-ltd-calicut-acit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-coch-2010-14-m-s-southern-holidays-trivandrum-the-ito-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-coch-2009-14-travancore-sugars-amp-chemicals-ltd-pathanamthitta-deputy-commissioner-of-income-tax-pathanamthitta</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-coch-2011-14-ito-calicut-nobert-house-calicut</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-coch-2010-14-ito-calicut-darul-falahil-islamiya-wynad</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-165-coch-2007-14-pratap-cashew-co-ltd-kollam-dcit-kollam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-400-coch-2010-14-ito-calicut-samastha-kerala-sunni-yuva-jana-sangham-calicut</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-coch-2010-14-sri-v-p-nandakumar-trichur-acit-trichur</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-coch-2010-14-m-s-ernakulam-medical-centre-p-ltd-cochin-acit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-540-coch-2010-14-dr-abraham-thomas-bangalore-dcit-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-585-coch-2010-14-muthoot-finance-company-kollam-ito-kollam</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-coch-2010-14-kasargod-institute-of-medical-sciences-kasargode-acit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-387-coch-2010-14-kasargod-institute-of-medical-sciences-kasargode-acit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1203-coch-2004-14-acit-ernakulam-the-thirumbadi-rubber-co-ltd-coimbatore</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-385-coch-2010-14-kasargod-institute-of-medical-sciences-kasargode-acit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-395-coch-2009-14-acit-trivandrum-m-s-sbt-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/n-a-devasthanam-6967</loc>
               <lastmod>2025-09-18T07:04:45.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ssp-aviation-ltd-deputy-commissioner-of-income-tax-309-2011</loc>
               <lastmod>2025-09-18T07:01:28.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/i-m-constructions-pvt-ltd-commissioner-of-income-tax-8068-2011</loc>
               <lastmod>2025-09-18T07:01:28.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tibetan-children-s-village-dharamshala-cantt-district-kangra-u2013-176-216-h-p-through-its-president-mr-tsewang-yeshi-and-h-p-state-pollution-control-board-him-parivesh-phase-iii-bcs-new-shimla-district-shimla-through-its-member-secretary-income-tax-officer-dharamshala-district-kangra-himachal-pradesh-and-chief-commissioner-of-income-tax-railway-board-building-shimla-district-shimla-himachal-pradesh-and-union-of-india-through-secretary-finance-to-the-government-of-india-ministry-of-finance-government-of-india-north-block-new-delhi-and-central-board-of-direct-taxes-north-block-new-delhi-u2013-110021-through-its-chairman-and-commissioner-of-income-tax-railway-board-building-the-mall-shimla-himachal-pradesh-and-the-assistant-commissioner-of-income-tax-circle-railway-board-building-the-mall-shimla-himachal-pradesh-11200-2011-j-11288-2011-i-5117-2010-5118-2010</loc>
               <lastmod>2025-09-18T07:00:55.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tibetan-children-s-village-dharamshala-cantt-district-kangra-u2013-176-216-h-p-through-its-president-mr-tsewang-yeshi-and-h-p-state-pollution-control-board-him-parivesh-phase-iii-bcs-new-shimla-district-shimla-through-its-member-secretary-income-tax-officer-dharamshala-district-kangra-himachal-pradesh-and-chief-commissioner-of-income-tax-railway-board-building-shimla-district-shimla-himachal-pradesh-and-union-of-india-through-secretary-finance-to-the-government-of-india-ministry-of-finance-government-of-india-north-block-new-delhi-and-central-board-of-direct-taxes-north-block-new-delhi-u2013-110021-through-its-chairman-and-commissioner-of-income-tax-railway-board-building-the-mall-shimla-himachal-pradesh-and-the-assistant-commissioner-of-income-tax-circle-railway-board-building-the-mall-shimla-himachal-pradesh-11200-2011-11288-2011-5117-2010-5118-2010</loc>
               <lastmod>2025-09-18T07:00:55.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-chny-2010-14-dr-k-senthilnathan-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.378Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2156-chny-2010-14-scm-microsystems-india-pvt-limited-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1741-chny-2011-14-acit-ooty-m-s-mithun-hotels-pvt-ltd-ootacamund</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-364-chny-2011-14-t-v-magaadevan-thanjavur-dcit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-272-chny-2011-24-mr-p-k-muyeenuddin-chennai-ito-osd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-chny-2012-24-shri-k-kumaravelu-coimbatore-acit-coimbatore</loc>
               <lastmod>2025-09-17T13:00:40.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-chny-2012-24-m-s-sical-logistics-limited-chennai-adit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-chny-2012-24-smt-v-visalakshi-achi-kottaiyur-ito-karaikudi</loc>
               <lastmod>2025-09-17T13:00:40.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1125-chny-2003-14-shri-p-chellappan-and-others-legal-heirs-of-late-shri-s-m-palaniappa-chettiar-chennai-acit-trichy</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1502-chny-2010-14-andipatti-melapettai-hindu-nadar-uravinmurai-angilapalli-sangam-andipatti-cit-i-madurai</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2281-chny-1995-14-dcit-salem-m-s-the-dharmapuri-district-co-op-sugar-mills-limited-dharmapuri</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1341-chny-2011-14-acit-chennai-shri-s-ashok-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-chny-2012-14-r-ravichandran-kancheepuram-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-58-chny-2011-23-m-s-ravikumar-distilleries-ltd-pondicherry-acit-pondicherry</loc>
               <lastmod>2025-09-17T13:00:40.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-124-chny-2011-23-a-jagadeeswari-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-81-chny-2008-16-acit-trichy-shri-p-selvaraj-trichy</loc>
               <lastmod>2025-09-17T13:00:40.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-116-chny-2001-16-dcit-chennai-smt-sancy-devi-amp-others-chennai</loc>
               <lastmod>2025-09-17T13:00:40.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pal-enterprises-cit-1191-2011</loc>
               <lastmod>2025-09-18T06:53:07.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/comm-of-income-tax-krishna-cold-storage-61-2000</loc>
               <lastmod>2025-09-18T07:08:01.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4115-mum-2011-14-rpg-enterprises-ltd-mumbai-cit-7-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6388-mum-2010-14-acit-11-1-mumbai-hema-malini-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4707-mum-2010-14-bimal-v-shah-mumbai-jcit-25-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-27-mum-2012-23-sameer-r-karwa-mumbai-acit-16-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3632-mum-2011-14-dr-balkrishna-r-naik-mumbai-ito-11-2-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4149-mum-2011-14-talwalkars-fitness-solutions-mumbai-ito-wd-18-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3724-mum-2011-14-shabbir-motiwala-mumbai-ito-11-1-4-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-471-mum-2011-24-deepak-dadlani-ito-wd-1-1</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-431-mum-2011-24-steranco-health-care-p-ltd-ito-5-1-4</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2014-hyd-2011-14-ito-ward-1-nalgonda-g-sriramulu-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.986Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2005-hyd-2011-14-ito-ward-1-nalgonda-kondal-reddy-prop-m-s-supreme-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:31.017Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2009-hyd-2011-14-ito-ward-1-nalgonda-balaraju-palakurthy-prop-m-s-mayuri-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:31.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2004-hyd-2011-14-ito-ward-1-nalgonda-ramakrishna-ale-prop-m-s-sai-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:31.058Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1413-hyd-2010-14-sri-anil-reddy-linga-reddy-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-05-02T18:08:31.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1150-pun-2010-14-mr-devram-genbhautattu-pune-ito-pune</loc>
               <lastmod>2025-05-02T18:08:36.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2022-hyd-2011-14-ito-ward-1-nalgonda-srinivas-reddy-jakka-prop-vijay-wines-nalgonda-district</loc>
               <lastmod>2025-05-02T18:08:30.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2011-hyd-2011-14-ito-ward-1-nalgonda-ashok-reddy-mudireddy-prop-m-s-mayuri-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/flytech-aviation-limited-and-capt-k-mamatha-union-of-india-and-asst-commissioner-of-income-tax-circle-1-3-26777</loc>
               <lastmod>2025-12-25T10:15:28.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prs-hospital-the-assistant-commissioner-of-income-tax-circle-1-2-trivandrum-and-the-commissioner-of-income-tax-appeals-1-trivandrum-and-the-commissioner-of-income-tax-trivandrum-circle-7195</loc>
               <lastmod>2025-12-25T10:00:25.983Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-abdul-khalam-the-inspecting-assistant-commissioner-office-of-the-inspecting-assistant-commissioner-civil-station-kottayam-and-the-deputy-commissioner-of-commercial-taxes-office-of-the-deputy-commissioner-of-commercial-taxes-civil-station-kottayam-and-the-deputy-tahasildar-revenue-recovery-taluk-office-chirayankeekzhu-6635</loc>
               <lastmod>2025-12-25T10:00:26.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-kol-2012-24-m-s-suraksha-diagnostic-amp-eye-centre-pvt-ltd-kolkata-ito-ward-59-2-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3849-del-2009-14-m-s-salwan-developers-amp-promoters-p-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4086-del-2011-14-ito-new-delhi-sh-narender-kumar-budhiraja-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5338-del-2010-14-dcit-new-delhi-m-s-excel-pack-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5337-del-2010-14-dcit-new-delhi-m-s-estel-communication-p-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-del-2011-14-dcit-new-delhi-m-s-neha-jewellers-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-del-2011-14-man-diesel-india-ltd-aurangabad-addl-cit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2790-del-2011-14-m-s-shubham-chemicals-amp-solvent-ltd-new-delhi-jcit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3853-del-2009-14-ito-new-delhi-m-s-sinhal-products-p-ltd-delhi</loc>
               <lastmod>2026-01-09T08:57:34.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2034-del-2010-14-ito-bulandshahr-sri-suresh-chand-mittal-bulandshahr</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-kol-2012-14-new-hotel-samrat-kolkata-ito-ward-1-3-durgapur-durgapur</loc>
               <lastmod>2026-01-13T08:54:38.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1478-kol-2011-14-m-s-b-d-singh-burdwan-acit-circle-3-asansol-asansol</loc>
               <lastmod>2026-01-13T08:54:38.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-47-hyd-2012-23-i-t-o-ward-1-nalgonda-sri-pragnapuram-ramakrishna-hyderabad</loc>
               <lastmod>2025-04-19T00:43:11.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-26-hyd-2012-23-i-t-o-ward-1-nalgonda-m-s-sri-siva-ramakrishna-wines-hyderabad</loc>
               <lastmod>2025-04-19T00:43:11.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tibetan-children-s-village-dharamshala-cantt-district-kangra-u2013-176-216-h-p-through-its-president-mr-tsewang-yeshi-and-h-p-state-pollution-control-board-him-parivesh-phase-iii-bcs-new-shimla-district-shimla-through-its-member-secretary-income-tax-officer-dharamshala-district-kangra-himachal-pradesh-and-chief-commissioner-of-income-tax-railway-board-building-shimla-district-shimla-himachal-pradesh-and-union-of-india-through-secretary-finance-to-the-government-of-india-ministry-of-finance-government-of-india-north-block-new-delhi-and-central-board-of-direct-taxes-north-block-new-delhi-u2013-110021-through-its-chairman-and-commissioner-of-income-tax-railway-board-building-the-mall-shimla-himachal-pradesh-and-the-assistant-commissioner-of-income-tax-circle-railway-board-building-the-mall-shimla-himachal-pradesh-11200-2011-j-11288-2011-i-5117-2010-5118-2010</loc>
               <lastmod>2025-12-25T09:25:22.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-hyd-2009-14-ito-hyderabad-m-s-a-p-state-agro-industries-development-corporation-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-hyd-2009-14-ito-hyderabad-m-s-a-p-state-agro-industries-development-corpn-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-del-2012-23-smt-hamida-bano-muzaffarnagar-acit-muzaffarnagar</loc>
               <lastmod>2025-04-14T09:00:06.314Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-136-del-2011-24-acit-new-delhi-chander-kant-patel-new-delhi</loc>
               <lastmod>2025-04-16T15:21:31.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1293-del-2009-14-m-s-telecommunications-consultants-india-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T14:56:31.017Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1294-del-2009-14-m-s-telecommunication-consultants-india-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T14:56:31.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2003-del-2009-14-hcl-corporation-limited-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T19:43:05.633Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4183-del-2011-14-natural-fragrances-bhimtal-dcit-nainital</loc>
               <lastmod>2025-04-16T15:00:31.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-del-2012-14-anytax-pvt-ltd-faridabad-ito-new-delhi</loc>
               <lastmod>2025-04-14T08:49:04.061Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4455-del-2011-14-acit-new-delhi-m-s-urban-improvement-co-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T16:14:31.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-177-mum-2010-23-dayaben-l-rathod-mumbai-acit-25-3-mumbai</loc>
               <lastmod>2025-04-19T18:29:21.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2502-mum-2011-14-junnar-farms-p-ltd-mumbai-ito-5-2-2-mumbai</loc>
               <lastmod>2025-05-02T18:08:35.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4284-mum-2011-14-j-b-mangharam-foods-p-ltd-mumbai-acit-cir-4-2-mumbai</loc>
               <lastmod>2025-05-02T18:08:35.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-521-mum-2011-24-clsa-india-ltd-addl-cit-rg-4-1</loc>
               <lastmod>2025-04-19T18:36:07.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-del-2012-14-sharat-kumar-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-04-18T20:07:58.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3266-del-2011-14-ito-hisar-m-s-sanathan-dharam-shiksha-samiti-haryana</loc>
               <lastmod>2025-04-18T20:07:58.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4609-del-2011-14-ito-new-delhi-sh-sanjay-sadh-new-delhi</loc>
               <lastmod>2025-04-18T20:07:58.610Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5482-del-2010-14-shri-sanjay-srivastava-ghaziabad-ito-new-delhi</loc>
               <lastmod>2025-04-18T20:07:58.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5775-del-2011-14-tidewater-marine-international-inc-new-delhi-addl-dit-dehradun</loc>
               <lastmod>2025-05-02T18:08:25.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-del-2012-14-rakesh-vaid-new-delhi-jcit-new-delhi</loc>
               <lastmod>2025-05-02T18:08:25.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3913-del-2011-14-mr-varun-arora-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-02T18:08:26.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4361-del-2011-14-acit-new-delhi-sh-vinit-beriwala-new-delhi</loc>
               <lastmod>2025-05-02T18:08:26.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3122-del-2010-14-smt-usha-sharma-haridwar-ito-haridwar</loc>
               <lastmod>2025-05-02T18:08:26.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1669-del-2010-14-shri-kamal-pat-surana-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-02T18:08:26.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2276-del-2010-14-rahul-chaudhry-ghaziabad-ito-ghaziabad</loc>
               <lastmod>2025-05-02T18:08:27.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-asr-2011-14-the-income-tax-officer-amritsar-smt-baljinder-kaur-amritsar</loc>
               <lastmod>2025-04-17T06:35:45.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-110-asr-2011-14-sh-pajkaj-kumar-jain-jammu-the-asstt-commissioner-of-income-tax-jammu</loc>
               <lastmod>2025-04-17T06:21:50.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-pun-2011-14-dy-cit-cir-1-nashik-nashik-klasspack-private-ltd-nashik</loc>
               <lastmod>2025-04-20T07:15:17.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4064-mum-2011-14-lakshmans-premier-international-mumbai-acit-12-3-mumbai</loc>
               <lastmod>2025-04-19T22:01:11.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3275-ahd-2011-14-m-s-atul-cattle-feed-industries-anand-the-income-tax-officer-ward-2-anand</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-973-ahd-2011-14-ambika-r-kushwaha-ahmedabad-the-income-tax-officer-ward-2-4-baroda</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1097-ahd-2009-14-the-ito-ward-2-4-baroda-m-s-dhara-developers-abhishek-baroda</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-ahd-2012-14-the-acit-osd-circle-10-ahmedabad-shri-uday-hasmukhlal-vora-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-859-jpr-2011-14-acit-jaipur-m-s-bundi-chittorgarh-kshetriya-bundi</loc>
               <lastmod>2025-05-02T18:08:32.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-833-jpr-2011-14-m-s-swarnganga-jewellers-jaipur-acit-jaipur</loc>
               <lastmod>2025-05-02T18:08:32.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-jodh-2010-14-tikam-chand-lahoti-makrana-ito-makrana</loc>
               <lastmod>2025-05-02T18:08:32.524Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-217-jodh-2011-14-ganpat-lal-s-o-nemichand-ji-balotra-ito-balotra</loc>
               <lastmod>2025-05-02T18:08:32.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5314-del-2010-14-british-gas-india-pvt-ltd-new-delhi-acit-gurgaon</loc>
               <lastmod>2025-05-21T09:58:40.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-del-2012-14-mr-tahir-khan-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4312-del-2011-14-dcit-hisar-the-hisar-district-primary-co-op-agri-rural-dev-bank-ltd-hisar</loc>
               <lastmod>2025-05-21T09:58:40.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-325-asr-2011-14-the-income-tax-officer-amritsar-sh-maninder-singh-s-o-sh-dasondha-singh-amritsar</loc>
               <lastmod>2025-04-21T11:57:35.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-146-mum-2010-23-virchand-narshi-sone-since-decd-through-shri-jay-virchand-soni-son-legal-heir-mumbai-ito-13-3-1-mumbai</loc>
               <lastmod>2025-04-21T12:50:56.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-pun-2011-14-smt-usha-gurumukh-sukhwani-pune-dcit-cent-cir-1-pune</loc>
               <lastmod>2025-04-20T09:15:06.989Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-pun-2011-14-mr-narayan-ramchandra-shende-pune-acit-circle-3-pune</loc>
               <lastmod>2025-04-20T09:15:08.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-43-asr-2010-24-the-acit-amritsar-the-improvement-trust-bathinda</loc>
               <lastmod>2025-04-15T14:21:20.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-548-bang-2011-14-sri-h-d-shiva-kumar-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-16T19:35:35.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3586-del-2005-14-parivar-seva-sansthan-adit-inv-circle-ii</loc>
               <lastmod>2022-04-07T06:19:45.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2874-del-2009-14-parivar-seva-sanstha-new-delhi-addll-dit-e-new-delhi</loc>
               <lastmod>2022-04-07T06:19:45.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-asr-2011-14-the-dy-commissioner-of-income-tax-jammu-m-s-vaishno-metral-amp-allied-industries-jammu</loc>
               <lastmod>2025-04-17T06:35:43.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-asr-2011-14-the-income-tax-officer-jammu-m-s-celestial-polymers-jammu</loc>
               <lastmod>2025-04-17T06:35:41.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-asr-2011-23-m-s-dashmesh-rice-mills-hoshiarpur-the-income-tax-officer-dasuya</loc>
               <lastmod>2025-04-17T06:28:41.979Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1399-bang-2010-14-m-s-insilica-semiconductors-india-pvt-ltd-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-17T09:00:36.077Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-757-del-2010-14-m-s-asia-investment-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-19T11:00:53.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4377-del-2011-14-acit-new-delhi-smt-ashi-agarwal-new-delhi</loc>
               <lastmod>2025-04-16T13:35:28.198Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-asr-2012-14-the-income-tax-oficer-jammu-m-s-soma-trg-joint-venture-jammu</loc>
               <lastmod>2025-04-17T06:21:48.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-303-asr-2011-14-the-income-tax-officer-kathua-m-s-chintpurni-engineering-works-kathua</loc>
               <lastmod>2025-04-17T07:00:45.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-asr-2011-14-sh-gurmeet-singh-sehmbay-huf-goraya-the-income-tax-officer-phagwara</loc>
               <lastmod>2025-04-17T06:56:41.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-asr-2011-14-sh-maninder-singh-s-o-sh-dasondha-singh-amritsar-the-income-tax-officer-amritsar</loc>
               <lastmod>2025-04-17T06:49:39.611Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-asr-2011-14-sh-mohinder-kaur-josh-amritsar-the-income-tax-officer-amritsar</loc>
               <lastmod>2025-04-17T06:49:39.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-153-del-2010-23-parkash-industries-ltd-hisar-dcit-hisar</loc>
               <lastmod>2025-04-14T09:28:04.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-46-kol-2011-24-smt-bimala-devi-poddar-acit-circle-7-kolkata-kolkata</loc>
               <lastmod>2025-04-12T23:42:07.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5859-del-2011-14-acit-new-delhi-m-s-gail-india-ltd-new-delhi</loc>
               <lastmod>2025-04-19T12:01:35.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6657-mum-2010-14-addl-cit-rg-2-2-mumbai-meditab-sepecialities-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T17:36:04.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-rjt-2011-14-the-dcit-circle-1-junagadh-shri-lakhambhai-damjibhai-bhensala-veraval</loc>
               <lastmod>2025-04-20T10:29:11.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-ahd-2012-24-m-s-sun-enterprises-baroda-the-acit-circle-5-baroda</loc>
               <lastmod>2025-04-20T17:22:23.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-234-ahd-2008-23-gujarat-paguthan-energy-corpn-ltd-ahmedabad-the-income-tax-officer-ward-4-1-ahmedabad</loc>
               <lastmod>2025-04-20T15:57:13.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-196-ind-2011-16-m-s-shivshakti-land-amp-finance-dewas-the-acit-1-1-ujjain</loc>
               <lastmod>2025-04-15T21:21:26.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2887-ahd-2011-14-guruji-shree-sandipani-education-foundation-baroda-the-acit-circle-5-baroda</loc>
               <lastmod>2025-04-17T07:35:38.971Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-680-ahd-2010-14-manilal-akhavchand-kothari-charirable-trust-navsari-the-cit-valsad</loc>
               <lastmod>2025-04-17T01:07:29.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1322-ahd-2011-14-the-dirctor-of-income-tax-exemption-ahmedabad-sardar-patel-institure-of-public-administration-ahmedabad</loc>
               <lastmod>2025-04-17T02:07:32.915Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1331-ahd-2011-14-the-ito-ward-9-2-ahmedabad-m-s-aditya-corporation-ahmedabad</loc>
               <lastmod>2025-04-17T02:07:32.964Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1345-ahd-2011-14-ashok-jyot-oxygen-pvt-ltd-baroda-the-income-tax-officer-ward-1-1-baroda</loc>
               <lastmod>2025-04-17T02:07:32.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-bang-2009-14-acit-bangalore-m-s-transpac-asia-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-17T12:14:58.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1517-bang-2010-14-sankalp-trust-mysore-dcit-mysore</loc>
               <lastmod>2025-04-17T12:21:42.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-ahd-2011-14-shri-jitendrabhai-revabhai-chaudhari-ahmedabad-the-income-tax-officer-ward-7-3-ahmedabad</loc>
               <lastmod>2025-04-17T16:56:42.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-ahd-2007-14-the-ito-ward-4-1-ahmedabad-explora-infotech-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T16:56:42.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4534-del-2004-14-seagram-india-pvt-ltd-addl-cit-range-8</loc>
               <lastmod>2025-04-18T08:42:50.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-ahd-2009-23-m-s-jindal-filaments-pvt-ltd-surat-the-income-tax-officer-ward-1-3-surat</loc>
               <lastmod>2025-04-20T18:57:18.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3692-mum-2011-14-ito-25-3-4-mumbai-tanvi-construciton-amp-realtors-mumbai</loc>
               <lastmod>2025-04-21T06:43:40.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-agr-2011-14-d-c-t-i-4-1-agra-smt-maya-mittal-agra</loc>
               <lastmod>2025-04-16T22:56:33.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-agr-2010-14-asstt-c-i-t-gwalior-sh-mukesh-kumar-jain-gwalior</loc>
               <lastmod>2025-04-16T22:56:34.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-agr-2011-14-agra-development-authority-agra-c-i-t-i-agra</loc>
               <lastmod>2025-04-16T22:56:32.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-467-agr-2011-14-jhansi-development-authority-jhansi-c-i-t-2-agra</loc>
               <lastmod>2025-04-16T22:56:32.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-ahd-2011-24-yadunandan-corporation-surat-the-dy-cit-circle-3-surat</loc>
               <lastmod>2025-04-18T00:29:17.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-ahd-2009-14-m-s-motorol-technologies-ltd-baroda-the-income-tax-officer-ward-4-1-baroda</loc>
               <lastmod>2025-04-18T00:29:18.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-ahd-2012-24-jay-jalaram-quarry-works-pvt-ltd-baroda-the-acit-circle-1-2-baroda</loc>
               <lastmod>2025-04-18T00:29:18.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-755-chandi-2011-14-mega-packages-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-21T01:43:35.740Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2500-ahd-2009-14-the-ito-ward-9-2-ahmedabad-m-s-amar-corporation-ahmedabad</loc>
               <lastmod>2025-04-12T02:28:00.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-del-2008-14-dcit-co-circle-5-1-kalindi-rai-nirman-engg-ltd</loc>
               <lastmod>2025-04-16T14:28:30.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4542-del-2010-14-ishpal-bhardwaj-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T14:07:28.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4972-del-2011-14-m-s-harbans-singh-amp-co-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T14:07:28.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3934-mum-2011-14-v-3-desingns-p-ltd-mumbai-ito-5-3-3-mumbai</loc>
               <lastmod>2025-04-18T23:00:55.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3015-mum-2010-14-acit-cen-cir-34-mumbai-frankin-templeton-asset-management-i-p-ltd-mumbai</loc>
               <lastmod>2025-04-18T23:00:55.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5976-mum-2010-14-lalit-kumar-mumbai-dcit-10-1-mumbai</loc>
               <lastmod>2025-04-19T00:08:27.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-ind-2012-23-m-s-amaltas-hotels-pvt-ltd-indore-the-acit-3-1-indore</loc>
               <lastmod>2025-04-15T17:56:19.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-ind-2012-14-the-ito-burhanpur-smt-ruquiya-bano-pathan-burhanpur</loc>
               <lastmod>2025-04-15T18:07:30.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1100-bang-2011-14-acit-bangalore-brig-edamund-krishnamurthy-bangalore</loc>
               <lastmod>2025-04-21T17:15:34.083Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1112-bang-2011-14-ito-bangalore-sri-ashok-tripathy-bangalore</loc>
               <lastmod>2025-04-21T17:15:34.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4171-mum-2005-14-dcit-cir-6-2-mumbai-m-s-century-textiles-amp-industries-ltd-mumbai</loc>
               <lastmod>2025-04-19T20:36:03.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1780-mum-2009-14-ivan-leslie-pinto-mumbai-ito-17-3-2-mumbai</loc>
               <lastmod>2025-04-19T20:43:03.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2884-mum-2010-14-citurgia-biochemicals-ltd-m-s-jasper-investment-sltd-merged-with-govind-singh-mumbai-dcit-2-2-mumbai</loc>
               <lastmod>2025-04-19T22:36:09.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5361-mum-2009-14-acit-19-3-mumbai-s-r-brothers-mumbai</loc>
               <lastmod>2025-04-19T21:15:09.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1586-kol-2011-14-ito-ward-34-3-kolkata-kolkata-shri-dipak-kumar-yaduka-kolkata</loc>
               <lastmod>2025-04-12T05:14:06.176Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-239-kol-2011-14-binani-cement-ltd-kolkata-cit-central-i-kolkata-kolkata</loc>
               <lastmod>2025-04-16T08:28:30.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-del-2011-14-moving-picture-company-india-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T08:56:47.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-del-2012-14-bharat-sanchar-nigam-ltd-rewari-ito-tds-rohtak</loc>
               <lastmod>2025-04-19T10:21:51.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-774-del-2011-14-acit-new-delhi-m-s-global-one-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:28:55.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-309-del-2012-14-m-s-gill-power-generation-co-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T14:07:26.979Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-del-2011-14-oriental-bank-of-commerce-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T09:14:49.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2866-del-2010-14-dcit-new-delhi-m-s-granada-services-p-ltd-new-delhi</loc>
               <lastmod>2025-04-16T14:07:26.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2493-chny-2007-14-tamil-nadu-text-book-corporation-chennai-dit-chennai</loc>
               <lastmod>2025-04-14T20:28:03.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-ind-2006-14-m-s-maral-overseas-ltd-the-acit-cir-5</loc>
               <lastmod>2025-04-15T17:42:18.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-390-del-2012-14-ht-media-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T14:07:27.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2687-del-2011-14-m-s-gulati-sales-corporation-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T14:07:27.565Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5215-del-2011-14-m-s-globerian-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T14:07:27.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-221-ahd-2004-23-m-s-span-diagnostics-ltd-surat-the-acit-circle-4-surat</loc>
               <lastmod>2025-04-12T01:28:01.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2018-ahd-2008-14-the-acit-circle-2-surat-m-s-kothi-ship-breaking-industries-surat</loc>
               <lastmod>2025-04-12T01:28:01.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2102-ahd-2001-14-m-s-rich-paints-ltd-baroda-the-dycit-co-cir-1-2-baroda</loc>
               <lastmod>2025-04-12T01:28:02.216Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1053-ahd-2008-14-shri-dhirejlal-v-karadia-surat-the-income-tax-officer-ward-8-1-surat</loc>
               <lastmod>2025-04-12T01:28:03.098Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-802-ahd-2004-14-the-acit-circle-8-ahmedabad-pearl-energy-amp-infrastructure-ltd-now-known-as-sambhav-media-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T01:28:00.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1065-ahd-2009-14-m-s-sunshrey-associates-ahmedabad-the-dy-cit-osd-circle-10-ahmedabad</loc>
               <lastmod>2025-04-12T01:21:01.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2627-ahd-2009-14-m-s-chemfilt-anand-the-acit-cent-circle-i-baroda</loc>
               <lastmod>2025-04-12T01:21:01.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3317-ahd-2011-14-the-acit-osd-circle-5-ahmedabad-parry-enginnering-amp-electronics-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T01:21:01.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-44-ahd-2012-23-parry-enginnering-amp-electronics-pvt-ltd-ahmedabad-the-acit-osd-circle-5-ahmedabad</loc>
               <lastmod>2025-04-12T01:21:01.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3425-ahd-2009-14-the-ito-ward-11-3-ahmedabad-m-s-goodluck-plastic-industries-ahmedabad</loc>
               <lastmod>2025-04-12T03:00:04.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-280-ahd-2012-14-m-s-purvi-vipul-agrawal-ahmedabad-the-income-tax-officer-ward-12-3-ahmedabad</loc>
               <lastmod>2025-04-12T03:00:10.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-bang-2011-14-bangalore-electricity-supply-company-ltd-bangalore-cit-bangalore</loc>
               <lastmod>2025-04-17T12:21:42.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-670-del-2010-14-acit-new-delhi-m-s-shruti-fastners-ltd-new-delhi</loc>
               <lastmod>2025-04-18T19:36:00.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-752-del-2005-14-hughes-escorts-communication-ltd-ddit-circle-2-2</loc>
               <lastmod>2025-04-18T19:15:04.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2193-mum-2009-14-edelweiss-securities-ltd-formerly-known-as-edelweiss-securities-p-ltd-formerly-known-as-rooshnil-securities-p-ltd-mumbai-addl-cit-rg-4-1-mumbai</loc>
               <lastmod>2025-04-13T21:56:00.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2452-mum-2009-14-dcit-4-1-mumbai-edelweiss-securities-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T21:56:00.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3226-ahd-2011-14-shri-aspi-ginwala-baroda-the-acit-circle-5-baroda</loc>
               <lastmod>2025-04-15T12:42:18.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-633-ahd-2008-14-muni-seva-ashram-the-income-tax-officer-ward-5-1-baroda</loc>
               <lastmod>2025-04-15T12:42:16.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-ahd-2012-14-m-s-borana-filaments-pvt-ltd-surat-the-income-tax-officer-ward-1-1-ahmedabad</loc>
               <lastmod>2025-04-15T12:42:17.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-483-ahd-2007-14-the-acit-circle-1-1-baroda-ge-plastics-india-ltd-amalgamated-with-ge-india-ind-pvt-ltd-baroda</loc>
               <lastmod>2025-04-15T12:49:14.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1160-pun-2010-14-m-s-manish-prabhakar-ladkat-pune-ito-central-1-pune</loc>
               <lastmod>2025-04-14T16:35:05.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1263-pun-2010-14-acit-central-cir-1-2-pune-m-s-supreme-builders-pune</loc>
               <lastmod>2025-04-14T16:35:05.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1237-bang-2010-14-m-s-intellinet-technologies-india-pvt-ltd-bangalore-the-income-tax-officer-bangalore</loc>
               <lastmod>2025-04-21T02:08:29.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1160-chandi-2011-14-market-committee-pipli-acit-kurukshetra</loc>
               <lastmod>2025-04-17T21:00:38.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-chandi-2011-14-m-s-zeus-pharmaceuticals-solan-ito-baddi</loc>
               <lastmod>2025-04-17T19:56:43.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1144-chandi-2010-14-sh-sunil-kumar-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-04-17T21:42:38.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1272-mum-2011-14-deloite-consulting-india-p-ltd-formerly-knowan-as-mastek-dc-offshore-development-co-p-ltd-mumbai-ito-cir-2-2-4-mumbai</loc>
               <lastmod>2025-04-19T15:22:04.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2662-mum-2006-14-jt-cit-10-3-mumbai-m-s-aarti-indsutries-ltd-mumbai</loc>
               <lastmod>2025-04-20T00:57:32.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-144-mum-2011-23-mediorals-laboratories-p-ltd-mumbai-dcit-cen-cir-2-mumbai</loc>
               <lastmod>2025-04-20T00:50:22.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5430-mum-2009-14-merck-ltd-formerly-e-merck-india-ltd-mumbai-acit-cir-6-3-mumbai</loc>
               <lastmod>2025-04-20T00:50:22.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9042-mum-2004-14-m-s-uni-design-jewellery-p-ltd-mumbai-the-ito-8-3-4-mumbai</loc>
               <lastmod>2025-04-20T00:50:22.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-kol-2012-24-shri-himadri-paul-l-h-of-late-n-c-pal-kolkata-ito-ward-31-1-kolkata-kolkata</loc>
               <lastmod>2025-04-12T05:14:05.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-15-kol-2011-23-pdp-international-limited-kolkata-acit-circle-9-kolkata-kolkata</loc>
               <lastmod>2025-04-12T05:14:05.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-kol-2012-24-m-s-survottam-enterprises-ltd-kolkata-ito-ward-8-4-kolkata-kolkata</loc>
               <lastmod>2025-04-12T05:07:06.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-53-kol-2011-23-r-s-ispat-ltd-kolkata-acit-central-circle-xxiv-kolkata-kolkata</loc>
               <lastmod>2025-04-12T05:07:03.968Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5393-mum-2010-14-shram-resources-p-ltd-mumbai-ito-9-3-1-mumbai</loc>
               <lastmod>2025-04-22T00:36:56.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-369-agr-2010-14-d-c-i-t-4-1-agra-m-s-adarsh-milk-amp-food-india-pvt-ltd-agra</loc>
               <lastmod>2025-04-16T22:49:38.342Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2344-ahd-2009-14-shri-mahendra-ramlabhaya-verma-ahmedabad-the-income-tax-officer-ward-10-3-ahmedabad</loc>
               <lastmod>2025-04-16T20:49:37.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-158-ahd-2008-24-m-s-m-m-patel-amp-sons-pvt-ltd-anand-the-acit-osd-anand-circle-anand</loc>
               <lastmod>2025-04-16T20:49:37.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-180-ind-2011-16-shri-sukhdeen-raikwar-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:18.931Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-175-ind-2011-16-shri-rajesh-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-166-ind-2011-16-shri-keshav-prasad-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-156-ind-2011-16-smt-meena-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-del-2012-14-bharat-sanchar-nigam-ltd-rewari-ito-tds-rohtak</loc>
               <lastmod>2025-04-19T10:21:51.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-13-ahd-2010-16-m-s-manorath-hotels-pvt-ltd-ahmedabad-the-acit-cent-circle-1-4-ahmedabad</loc>
               <lastmod>2024-10-09T23:11:28.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-215-mum-2011-24-chemspec-chemicals-p-ltd-asst-cit</loc>
               <lastmod>2024-10-09T22:34:58.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-205-ahd-2011-24-shri-anand-kantilal-chokshi-huf-surat-the-income-tax-officer-ward-9-1-surat</loc>
               <lastmod>2024-10-09T22:34:58.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-201-ahd-2011-24-shri-kamlesh-rajnikant-chokshi-huf-surat-the-income-tax-officer-ward-8-4-surat</loc>
               <lastmod>2024-10-09T22:34:58.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-202-ahd-2011-24-shri-kantilal-vrajlal-chokshi-huf-surat-the-income-tax-officer-ward-9-2-surat</loc>
               <lastmod>2024-10-09T22:34:58.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-chandi-2012-14-m-s-ram-kumar-kurukshetra-ito-kurukshetra</loc>
               <lastmod>2025-04-17T19:00:46.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-chandi-2011-14-haryana-state-cooperative-supply-amp-marketing-federation-ltd-panchkula-dcit-panchkula</loc>
               <lastmod>2025-04-17T19:00:46.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-chandi-2012-14-ito-ludhiana-m-s-arora-alloys-ltd-ludhiana</loc>
               <lastmod>2025-04-17T21:28:43.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1191-chandi-2011-14-dcit-mohali-m-s-cbsl-cable-networks-ltd-mohali</loc>
               <lastmod>2025-04-17T21:28:42.034Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1090-chandi-2008-14-dcit-ludhiana-m-s-d-s-builders-dhuri</loc>
               <lastmod>2025-04-17T19:21:42.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-chandi-2012-14-sh-sanjay-bansal-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-17T19:21:42.774Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-chandi-2012-14-m-s-greatway-pvt-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-17T21:14:41.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1163-chandi-2011-14-m-s-eastman-impex-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-17T20:49:39.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-214-mum-2011-24-core-drivelines-i-p-ltd-ito-10-3-11</loc>
               <lastmod>2025-04-20T22:15:21.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-jodh-2010-14-rehati-devi-jiyalal-jain-charitable-trust-jodhpur-cit-1-jodhpur</loc>
               <lastmod>2022-04-17T17:59:17.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-jodh-2009-14-ranmal-bhansali-jodhpur-acit-jodhpur</loc>
               <lastmod>2022-04-17T17:58:37.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1059-jpr-2011-14-sh-mahendra-gora-jaipur-ito-jaipur</loc>
               <lastmod>2022-04-17T17:53:57.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-508-kol-2011-14-m-s-srk-tea-processing-indistries-ltd-jalpaiguri-acit-circle-2-jalpaiguri-jalpaiguri</loc>
               <lastmod>2022-04-17T18:15:01.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-884-kol-2010-14-dcit-circle-34-kolkata-kolkata-ghanshyam-das-mohta-kolkata</loc>
               <lastmod>2022-04-17T18:15:18.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-509-kol-2011-14-m-s-gurjanjhora-tea-amp-industries-ltd-jalpaiguri-acit-circle-1-jalpaiguri-jalpaiguri</loc>
               <lastmod>2022-04-17T18:14:58.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1597-kol-2011-14-ito-ward-40-4-kolkata-kolkata-shri-sachitanand-sharma-kolkata</loc>
               <lastmod>2022-04-17T18:14:18.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1243-kol-2008-14-ito-ward-14-2-kolkata-kolkata-m-s-mukti-properties-p-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:17:41.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-790-kol-2010-14-ito-ward-53-4-kolkata-kolkata-shri-ajay-kumar-jain-kolkata</loc>
               <lastmod>2022-04-17T18:15:38.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-892-kol-2010-14-samir-das-durgapur-ito-ward-1-3-durgapur-durgapur</loc>
               <lastmod>2022-04-17T18:18:18.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2054-kol-2009-14-acit-circle-28-kolkata-kolkata-shri-vinay-chugh-kolkata</loc>
               <lastmod>2022-04-17T18:19:38.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-728-kol-2010-14-dcit-circle-9-kolkata-kolkata-m-s-pdp-international-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:20:01.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-776-kol-2011-14-manisha-khemka-howrah-cit-kol-xvi-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:20:18.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2270-kol-2010-14-dcit-circle-4-kolkata-kolkata-m-s-the-ashoka-trading-co-pvt-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:18:58.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-718-kol-2010-14-ito-ward-8-3-kolkata-kolkata-m-s-kansan-technosystems-pvt-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:21:18.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-kol-2010-14-acit-c-c-iv-kolkata-kolkata-m-s-s-p-jaiswal-estate-pvt-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:18:38.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1363-hyd-2010-14-ito-hyderabad-m-s-sai-apos-s-white-house-bar-and-restaurant-secunderabad</loc>
               <lastmod>2022-04-17T17:30:00.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-289-hyd-2007-14-dict-hyderabad-m-s-coromandel-bio-tech-industries-india-ltd-hyderabad</loc>
               <lastmod>2022-04-17T17:30:33.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3426-ahd-2009-14-the-ito-ward-11-3-ahmedabad-m-s-shree-rang-packaging-ahmedabad</loc>
               <lastmod>2022-04-17T14:35:41.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-ahd-2012-14-m-s-borana-filaments-pvt-ltd-surat-the-income-tax-officer-ward-1-1-ahmedabad</loc>
               <lastmod>2022-04-17T14:34:28.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1780-ahd-2001-14-m-s-ramdev-masala-ahmedabad-the-acit-cen-cir-2-1-ahmedabad</loc>
               <lastmod>2022-04-17T14:44:19.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-765-ahd-2007-14-madhusudan-industries-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
               <lastmod>2022-04-17T14:44:19.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1603-ahd-2001-14-m-s-ramdev-food-products-p-ltd-ahmedabad-the-asstt-cit-cent-cir-2-1-ahmedabad</loc>
               <lastmod>2022-04-17T14:44:19.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2688-ahd-2005-14-the-dcit-osd-range-1-ahmedabad-m-s-ankush-finstock-limited-ahmedabad</loc>
               <lastmod>2022-04-17T14:44:19.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-501-ahd-2008-14-the-acit-bharuch-circle-bharuch-gujarat-insecticides-limited-ankleshwar</loc>
               <lastmod>2022-04-17T14:45:19.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2647-ahd-2008-14-the-dcitbharuch-circle-bharuch-gujarat-insecticides-limited-bharuch</loc>
               <lastmod>2022-04-17T14:45:01.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-asr-2011-14-the-dy-commissioner-of-income-tax-jalandhar-m-s-aggarwal-amp-co-jalandhar</loc>
               <lastmod>2022-04-17T14:47:50.591Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2566-ahd-2008-14-gujarat-insecticides-limited-ankleshwar-the-acit-bharuch-circle-bharuch</loc>
               <lastmod>2022-04-17T14:45:23.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-651-bang-2011-14-ito-bangalore-m-s-rambus-chip-technologies-pvt-ltd-bangalore</loc>
               <lastmod>2022-04-17T14:58:00.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1198-chandi-2010-14-dcit-chandigarh-m-s-chandigarh-housing-board-chandigarh</loc>
               <lastmod>2022-04-17T15:12:59.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-348-chandi-2011-14-vishal-paper-industries-patiala-jcit-patiala</loc>
               <lastmod>2022-04-17T15:17:03.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1764-del-2005-14-british-airways-plc-ddit-circle-1-1</loc>
               <lastmod>2025-04-18T08:56:47.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3511-mum-2011-14-pradeepkumar-b-solanki-mumbai-ito-25-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:33:55.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2782-mum-2003-14-m-s-cyber-tech-systems-amp-software-ltd-mumbai-dcit-cir-5-2-mumbai</loc>
               <lastmod>2022-04-18T17:33:55.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3784-mum-2011-14-chandrakant-m-bhansali-navi-mumbai-dcit-22-3-mumbai</loc>
               <lastmod>2022-04-18T17:35:15.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6675-mum-2010-14-conmix-inida-p-ltd-now-known-as-depr-refractores-india-ltd-mumbai-acit-9-1-mumbai</loc>
               <lastmod>2022-04-18T17:32:55.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6929-mum-2008-14-television-news-amp-entertainment-i-ltd-mumbai-acit-11-1-mumbai</loc>
               <lastmod>2022-04-18T17:34:55.931Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4105-mum-2010-14-runwal-capitaland-i-p-ltd-mumbai-ito-wd-10-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:34:35.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3319-mum-2011-14-dcit-cen-cir-23-mumbai-rasila-mehta-mumbai</loc>
               <lastmod>2022-04-18T17:34:15.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3478-mum-2011-14-manohar-shetty-acit-cent-cir-34-mumbai</loc>
               <lastmod>2022-04-18T17:33:15.931Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3034-mum-2010-14-shakuntala-r-lahoti-mumbai-ito-20-3-3-mumbai</loc>
               <lastmod>2022-04-18T17:36:59.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3516-mum-2011-14-ito-16-1-2-mumbai-new-gulistan-chs-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:35:15.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7166-mum-2011-14-furtados-music-indi-p-ltd-mumbai-dcit-opsd-cir-8-1-mumbai</loc>
               <lastmod>2022-04-18T17:35:15.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-752-mum-2010-14-j-m-baxi-amp-co-mumbai-dcit-cen-cir-39-mumbai</loc>
               <lastmod>2022-04-18T17:36:55.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3980-mum-2010-14-litloier-properties-p-ltd-formally-known-as-m-s-litolier-properties-pvt-ltd-mumbai-ito-wd-5-2-3-mumbai</loc>
               <lastmod>2022-04-18T17:37:15.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3297-mum-2011-14-the-sindhi-immigrants-co-op-hsg-society-ltd-mumbai-ito-wd-22-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:35:55.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6073-mum-2010-14-ddit-it-1-2-mumbai-daimler-chrysler-ag-now-known-as-daimler-ag-mumbai</loc>
               <lastmod>2022-04-18T17:36:15.931Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3899-mum-2011-14-dcit-9-2-mumbai-property-ventures-india-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:37:55.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6868-mum-2010-14-priyamvada-holdings-ltd-mumbai-acit-cir-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:35:35.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-750-mum-2010-14-j-m-baxi-amp-co-mumbai-dcit-cen-cir-39-mumbai</loc>
               <lastmod>2022-04-18T17:37:55.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5875-mum-2010-14-pundalik-l-dhond-mumbai-dcit-18-1-mumbai</loc>
               <lastmod>2022-04-18T17:39:55.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2832-mum-2009-14-ito-10-3-4-mumbai-caliber-pointbusiness-solutions-ltd-navi-mumbai</loc>
               <lastmod>2022-04-18T17:41:15.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4127-mum-2009-14-dcit-8-3-mumbai-roche-dignostics-india-p-ltd-formerly-known-as-m-s-biomedical-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:41:15.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4306-mum-2010-14-ito-10-3-4-mumbai-calibar-point-business-solutions-ltd-navi-mumbai</loc>
               <lastmod>2022-04-18T17:40:38.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3595-mum-2011-14-ito-2-3-3-mumbai-travels-amp-shippiong-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:39:35.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1214-mum-2010-14-adit-it-2-2-mumbai-wns-north-america-inc-mumbai</loc>
               <lastmod>2022-04-18T17:40:55.932Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3558-mum-2011-14-arrow-coatel-products-ltd-mumbai-acit-8-1-mumbai</loc>
               <lastmod>2022-04-18T17:39:35.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5363-mum-2009-14-nishant-k-gupta-mumbai-acit-20-2-mumbai</loc>
               <lastmod>2022-04-18T17:38:18.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6976-mum-2008-14-satuma-exports-mumbai-acit-20-3-mumbai</loc>
               <lastmod>2022-04-18T17:38:58.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5962-mum-2010-14-technimont-icb-p-ltd-successors-to-icb-contractors-p-ltd-mumbai-acit-cir-9-3-mumbai</loc>
               <lastmod>2022-04-18T17:43:15.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6982-mum-2010-14-windsor-machines-ltd-mumbai-dcit-cir-3-thane</loc>
               <lastmod>2022-04-18T17:42:35.971Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5911-mum-2010-14-esjay-internaitonal-p-ltd-mumbai-dcit-6-2-mumbai</loc>
               <lastmod>2022-04-18T17:43:19.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3868-mum-2011-14-acit-cir-16-1-mumbai-hosang-k-vajifdar-mumbai</loc>
               <lastmod>2022-04-18T17:41:55.971Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3404-mum-2011-14-dcit-cent-cir-2-mumbai-okasa-pvt-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:42:19.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3137-mum-2011-14-sudesh-kapoor-mumbai-dcit-cen-cir-30-mumbai</loc>
               <lastmod>2022-04-18T17:42:35.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6136-mum-2010-14-rakesh-nath-mumbai-asst-cit-rg-11-1-mumbai</loc>
               <lastmod>2022-04-18T17:45:16.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1053-mum-2010-14-ito-20-2-1-mumbai-devendra-mhatre-mumbai</loc>
               <lastmod>2022-04-18T17:45:16.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7353-mum-2011-14-the-prudential-assurance-company-ltd-mumbai-asst-dit-it-rg-4-2-mumbai</loc>
               <lastmod>2022-04-18T17:45:01.763Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6222-mum-2006-14-m-s-asian-paints-ltd-mumbai-acit-cent-cir-32-mumbai</loc>
               <lastmod>2022-04-18T17:46:56.086Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8462-mum-2011-14-axa-world-funds-a-c-axa-world-funds-talents-brick-mumbai-ddit-it-1-1-mumbai</loc>
               <lastmod>2022-04-18T17:47:16.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3398-mum-2011-14-the-new-india-assurance-company-ltd-mumbai-dy-cit-cir-1-1-osd-mumbai</loc>
               <lastmod>2022-04-18T17:47:56.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6556-mum-2006-14-dcit-cent-cir-32-mumbai-m-s-asian-paints-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:46:39.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6224-mum-2006-14-m-s-asian-paints-ltd-mumbai-acit-cent-cir-32-mumbai</loc>
               <lastmod>2022-04-18T17:46:56.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4411-mum-2010-14-rotary-club-of-mumbi-adgreen-city-charitable-trust-mumbai-cit-e-rg-1-mumbai</loc>
               <lastmod>2022-04-18T17:50:36.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4055-mum-2011-14-dcit-9-2-mumbai-premier-poticals-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:51:36.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3731-mum-2011-14-madhu-gupta-mumbai-dcit-cc-3-mumbai</loc>
               <lastmod>2022-04-18T17:51:36.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6248-mum-2010-14-acit-11-1-mumbai-quality-cine-labs-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:48:21.314Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4247-mum-2011-14-acit-8-1-mumbai-goldiam-international-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:49:36.126Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6846-mum-2010-14-dcit-9-2-mumbai-lokhandwala-estate-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:48:38.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4065-mum-2009-14-addl-cit-rg-15-1-mumbai-meru-impex-mumbai</loc>
               <lastmod>2022-04-18T17:52:59.477Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4458-mum-2010-14-royal-western-india-club-ltd-mumbai-acit-rg-7-1-mumbai</loc>
               <lastmod>2022-04-18T17:53:19.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4304-mum-2011-14-ampacet-thailand-co-india-branch-office-mumbai-ddit-it-1-1-mumbai</loc>
               <lastmod>2022-04-18T17:53:36.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5861-mum-2010-14-asst-cit-mumbai-amity-leather-internaitoal-mumbai</loc>
               <lastmod>2022-04-18T17:51:59.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3685-mum-2011-14-bharat-c-gandhi-mumbai-addl-cit-rg-13-1-mumbai</loc>
               <lastmod>2022-04-18T17:51:36.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5148-mum-2010-14-orxy-fisheries-p-ltd-mumbai-ito-7-1-1-mumbai</loc>
               <lastmod>2022-04-18T17:52:39.378Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6604-mum-2009-14-satischandra-s-doshi-mumbai-addl-cit-21-3-mumbai</loc>
               <lastmod>2022-04-18T17:57:19.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5093-mum-2010-14-ito-13-3-2-mumbai-hanuman-bansal-huf-mumbai</loc>
               <lastmod>2022-04-18T17:55:59.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3133-mum-2008-14-a-c-i-t-3-2-mumbai-m-s-lafarge-india-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:57:56.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-pan-2012-14-dy-cit-cc-panaji-m-s-jayalakshmi-mahila-vividodeshagala-souharda-sahakari-ltd-karwar</loc>
               <lastmod>2022-04-18T17:58:39.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1579-hyd-2008-14-dcit-hyderabad-m-s-gvk-industries-ltd-secunderabad</loc>
               <lastmod>2022-04-17T17:31:14.017Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-304-ind-2011-14-the-ito-5-1-indore-shri-kulwant-singh-rakhra-indore</loc>
               <lastmod>2022-04-17T17:42:37.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-306-ind-2011-14-the-acit-3-1-indore-m-s-amaltas-hotels-pvt-ltd-indore</loc>
               <lastmod>2022-04-17T17:43:17.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-626-ind-2010-14-shri-sunil-kumar-jain-bagod-the-assistant-commissioner-of-income-tax-5-1-indore</loc>
               <lastmod>2022-04-17T17:41:21.086Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-ind-2011-14-m-s-harmendra-singh-bagga-bhopal-the-acit-1-1-bhopal</loc>
               <lastmod>2022-04-17T17:42:41.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-ind-2011-14-the-acit-3-1-indore-m-s-sanghvi-foods-pvt-ltd-indore</loc>
               <lastmod>2022-04-17T17:43:37.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-ind-2011-14-the-acit-3-1-indore-m-s-sanghvi-foods-pvt-ltd-indore</loc>
               <lastmod>2022-04-17T17:43:37.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-401-ind-2011-14-shri-santosh-kumar-jhanwar-sehore-the-ito-2-3-bhopal</loc>
               <lastmod>2022-04-17T17:43:57.561Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-ind-2011-14-the-acit-3-1-indore-m-s-mahakal-traders-indore</loc>
               <lastmod>2022-04-17T17:44:17.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1086-jpr-2011-14-m-s-garment-craft-jaipur-add-cit-jaipur</loc>
               <lastmod>2022-04-17T17:52:37.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1062-jpr-2011-14-global-institute-of-technology-society-jaipur-ito-jaipur</loc>
               <lastmod>2022-04-17T17:52:57.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1029-jpr-2011-14-acit-jaipur-m-s-navsoft-training-and-development-jaipur</loc>
               <lastmod>2022-04-17T17:54:37.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1185-jpr-2010-14-ito-jaipur-m-s-golden-collection-india-pvt-ltd-jaipur</loc>
               <lastmod>2022-04-17T17:53:37.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-706-jpr-2011-14-ito-ajmer-shri-kailash-swaroop-agarwal-ajmer</loc>
               <lastmod>2022-04-17T17:52:37.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1441-del-2010-14-dcit-new-delhi-shri-om-prakash-sangwan-new-delhi</loc>
               <lastmod>2025-04-18T09:14:49.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4893-del-2011-14-jcit-osd-new-delhi-m-s-super-cassettes-industries-ltd-noida</loc>
               <lastmod>2025-04-18T11:14:48.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-119-ahd-2010-23-m-s-pyramid-plastics-daman-the-acit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-228-ahd-2009-23-smt-nirmaladevi-m-agrawal-ahmedabad-the-income-tax-officer-ward-7-1-ahmedabad</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-285-ahd-2009-23-shri-dinesh-harshadbhai-patel-nadiad-the-income-tax-officer-ward-1-nadiad</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-25-ahd-2010-23-m-s-goodluck-plastic-industries-ahmedabad-the-income-tax-officer-ward-11-3-ahmedabad</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-71-ahd-2012-23-shri-uday-hasmukhlal-vora-ahmedabad-the-acit-osd-circle-10-ahmedabad</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-9-rjt-2011-23-smt-illben-jayantkumar-doshi-rajkot-gujarat-the-assistant-commissioner-of-income-tax-circle-2-rajkot-gujarat</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2070-chny-2011-14-acit-chennai-m-s-shriram-properties-ltd-chennai</loc>
               <lastmod>2022-04-17T15:39:30.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-rjt-2011-14-the-ito-ward-1-2-rajkot-gujarat-shri-siddharth-m-udeshi-gondal</loc>
               <lastmod>2022-04-18T18:15:39.025Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1004-chandi-2010-14-sh-ravinder-gupta-patiala-jcit-patiala</loc>
               <lastmod>2025-04-17T20:14:47.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-chandi-2012-14-ashok-mittal-panchkula-ito-panchkula</loc>
               <lastmod>2025-04-15T14:35:22.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1096-chandi-2011-14-m-s-crown-milk-specialties-pvt-ltd-mohali-dcit-mohali</loc>
               <lastmod>2025-04-17T19:00:45.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-690-chandi-2010-14-sh-jaswinder-singh-prop-chandigarh-cit-ii-chandigarh</loc>
               <lastmod>2025-04-17T20:14:47.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1127-chandi-2010-14-acit-ludhiana-m-s-kissan-enclave-malerkotla</loc>
               <lastmod>2025-04-17T19:00:45.895Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1162-chandi-2011-14-m-s-eastman-impex-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-17T20:49:39.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-818-chandi-2011-14-sh-h-s-chawla-mohali-ito-mohali</loc>
               <lastmod>2025-04-17T21:49:39.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-chandi-2012-14-baljeet-agro-foods-ambala-ito-tds-panchkula</loc>
               <lastmod>2025-04-17T20:14:45.775Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-chandi-2012-14-bharat-amp-co-ambala-city-ito-tds-panchkula</loc>
               <lastmod>2025-04-17T20:14:45.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-ctk-2011-14-gramya-vikash-parisad-boudh-ito</loc>
               <lastmod>2025-04-16T09:21:30.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-ctk-2012-14-patnaik-minerals-pvt-ltd-keonjhar-jcit-sambalpur</loc>
               <lastmod>2025-04-20T18:36:23.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-bang-2010-14-bangalore-electricity-supply-company-limited-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-17T12:21:42.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1457-bang-2010-14-lenovo-india-private-limited-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-20T17:29:21.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3312-ahd-2011-14-the-acit-circle-10-ahmedabad-m-s-jushioka-corporation-ahmedabad</loc>
               <lastmod>2025-04-17T02:07:34.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2822-ahd-2011-14-the-ito-ward-9-1-ahmedabad-m-s-nayan-c-shah-ahmedabad</loc>
               <lastmod>2025-04-17T02:07:33.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3252-ahd-2008-14-gomti-silk-mills-ltd-surat-the-income-tax-officer-ward-1-2-surat</loc>
               <lastmod>2025-04-12T01:28:01.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-ahd-2012-14-shri-nanubhai-s-patel-baroda-the-acit-circle-iii-baroda</loc>
               <lastmod>2025-04-20T18:29:27.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2855-ahd-2011-14-the-ito-ward-9-2-ahmedabad-shri-mantrabhai-revabhai-bharwad-ahmedabad</loc>
               <lastmod>2025-04-17T02:07:34.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2838-ahd-2011-14-vedanta-copper-extrusion-pvt-ltd-baroda-the-income-tax-officer-ward-4-4-baroda</loc>
               <lastmod>2025-04-14T18:56:00.518Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2305-ahd-2011-14-gujarat-ecology-commission-gandhinagar-the-income-tax-officer-tds-gandhinagar</loc>
               <lastmod>2025-04-17T02:07:33.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2839-ahd-2008-14-the-ito-ward-4-1-ahmedabad-gujarat-paguthan-energy-corpn-ltd-ahmedabad</loc>
               <lastmod>2025-04-20T15:57:13.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-454-agr-2009-14-smt-suman-gupta-prop-m-s-roop-ram-khyali-ram-enterprises-aligarh-ito-aligarh</loc>
               <lastmod>2025-04-20T16:08:12.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-agr-2011-14-i-t-o-ward-2-1-gwalior-m-s-bhatnagar-opticals-gwalior</loc>
               <lastmod>2025-04-20T16:01:19.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-agr-2011-14-addl-c-i-t-range-1-aligarh-shashi-bala-sharma-aligarh</loc>
               <lastmod>2025-04-16T22:56:33.562Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-agr-2010-14-asstt-c-i-t-gwalior-sh-mukesh-kumar-jain-gwalior</loc>
               <lastmod>2025-04-16T22:56:34.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-agr-2010-14-ajay-kumar-jain-gwalior-a-c-i-t-circle-1-gwalior</loc>
               <lastmod>2025-04-20T16:01:19.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-406-agr-2009-14-ito-gwalior-sh-charanjeet-singh-sethi-gwalior</loc>
               <lastmod>2025-04-16T22:56:32.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3233-mum-2011-14-meheru-mehta-mumbai-acit-12-1-mumbai</loc>
               <lastmod>2025-04-20T00:50:22.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6674-mum-2010-14-batliboi-eviormental-engineering-ltd-mumbai-ito-10-2-1-mumbai</loc>
               <lastmod>2025-04-19T17:36:04.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2521-mum-2008-14-the-ddit-it-2-1-mumbai-m-s-star-cruises-management-ltd-mumbai</loc>
               <lastmod>2025-04-21T00:22:55.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2634-mum-2011-14-india-tube-mills-amp-metal-industries-p-ltd-mumbai-acit-10-3-mumbai</loc>
               <lastmod>2025-04-19T20:43:03.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6491-mum-2008-14-m-s-tulip-hotels-pvt-ltd-mumbai-dy-c-i-t-central-circle-3-3-mumbai</loc>
               <lastmod>2025-04-20T01:50:20.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1432-pun-2010-14-m-s-sanjivani-hospital-ahmednagar-ito-ward-2-ahmednagar-ahmednagar</loc>
               <lastmod>2025-04-14T16:35:05.342Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-982-mum-2009-14-parvez-abdulkadar-khatri-mumbai-addl-cit-rg-13-1-mumbai</loc>
               <lastmod>2025-04-19T22:36:09.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-ctk-2012-14-jitendra-nath-patnaik-keonjhar-jcit-sambalpur</loc>
               <lastmod>2025-04-20T18:36:24.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-ctk-2012-14-ito-cuttack-akshya-kumar-patra-jajpur</loc>
               <lastmod>2025-04-20T18:36:24.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-agr-2011-14-acit-ao-circle-3-1-etah-m-s-j-c-enterprises-pvt-ltd-etah</loc>
               <lastmod>2025-04-20T16:08:12.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-4-agr-2011-23-m-s-ajay-prakash-huf-agra-i-t-o-1-3-agra</loc>
               <lastmod>2025-04-20T16:08:12.611Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-agr-2012-24-i-t-o-1-1-agra-agra-public-educational-society-agra</loc>
               <lastmod>2025-04-20T16:08:12.740Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-agr-2011-24-madhavrao-scindia-enclave-resident-welfare-society-gwalior-c-i-t-gwalior</loc>
               <lastmod>2025-04-20T16:08:12.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1308-chny-2011-14-sagotharar-marumalarchi-nala-sangam-chennai-dit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-chny-2011-14-elnet-technologies-limited-chennai-cit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1653-chny-2009-14-acit-chennai-m-s-mangal-tirth-estates-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2553-chny-1996-14-ito-chennai-shri-t-t-marthandam-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-chny-2011-14-acit-chennai-m-s-balaji-distilleries-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-chny-2011-14-acit-chennai-m-s-balaji-distilleries-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-184-chny-2011-14-ito-osd-kumbakonam-shri-raya-r-govindarajan-kumbakonam</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-999-chny-2011-14-acit-chennai-m-s-sri-lakshmi-saraswathi-textiles-arni-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-982-chny-2011-14-sai-subramanya-charitable-trust-madurai-cit-madurai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-chny-2012-14-madhubala-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-182-chny-2012-14-living-spring-chennai-ito-nagercoil</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-910-chny-2011-14-m-s-star-music-chennai-dcit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-134-chny-2005-16-acit-salem-shri-r-rajendran-tiruchengode</loc>
               <lastmod>2025-06-05T13:57:13.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-20-chny-2010-16-shri-surendra-dadha-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-194-chny-2011-24-mrs-b-jayalakshmi-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-73-chny-2008-23-shri-r-rajendran-l-r-of-late-n-a-rengasamy-tiruchengode-acit-salem</loc>
               <lastmod>2025-06-05T13:57:13.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-67-chny-2010-23-m-s-yesvee-spinning-mills-chennai-acit-salem</loc>
               <lastmod>2025-06-05T13:57:13.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-41-chny-2012-23-m-s-hanil-lear-india-private-ltd-sriperambudur-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-38-chny-2012-23-m-s-may-india-laboratories-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5513-mum-2009-14-addl-cit-20-3-mumbai-texpport-clothing-industries-mumbai</loc>
               <lastmod>2025-04-20T23:50:30.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5576-mum-2009-14-emc-mumbai-addl-cit-tds-rg-1-mumbai</loc>
               <lastmod>2025-04-20T23:50:30.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1109-mum-2010-14-jewellery-solutions-iternational-p-ltd-now-kknown-as-firestone-international-p-ltd-mumbai-ito-wd-5-2-2-mumbai</loc>
               <lastmod>2025-04-20T23:50:30.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-agr-2011-14-a-c-i-t-circle-2-gwalior-shri-tilak-raj-jain-alias-gwalior</loc>
               <lastmod>2025-04-20T16:01:19.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-agr-2011-14-a-c-i-t-circle-2-gwalior-shri-tilak-raj-jain-alias-gwalior</loc>
               <lastmod>2025-04-20T16:01:19.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-171-agr-2011-14-i-t-o-ward-2-1-gwalior-m-s-bhatnagar-opticals-gwalior</loc>
               <lastmod>2025-04-20T16:01:19.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-agr-2002-14-dcit-gwalior-m-s-kaushlak-packagings-pvt-ltd-gwalior</loc>
               <lastmod>2025-04-20T16:01:19.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-agr-2011-14-mr-naveen-kumar-jain-agra-dy-c-i-t-circle-4-1-agra</loc>
               <lastmod>2025-04-20T16:01:19.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-agr-2011-24-i-t-o-ward-1-2-gwalior-shri-palvinder-singh-sandhu-gwalior</loc>
               <lastmod>2025-04-20T16:08:13.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-agr-2011-14-d-c-i-t-4-1-agra-m-s-rastogi-ice-amp-cold-storage-agra</loc>
               <lastmod>2025-04-20T16:01:18.647Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1267-ahd-2007-14-m-s-vallabhnagar-cement-products-ahmedabad-the-income-tax-officer-ward-3-3-ahmedabad</loc>
               <lastmod>2025-04-20T18:22:28.852Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4240-mum-2011-14-ness-nusli-wadia-mumbai-acit-cir-2-1-mumbai</loc>
               <lastmod>2025-04-20T21:50:25.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2015-kol-2010-14-acit-circle-32-kolkata-kolkata-m-s-lovey-apos-s-confectioneries-kolkata</loc>
               <lastmod>2025-04-13T07:14:04.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4991-del-2010-14-dcit-new-delhi-m-s-amira-foods-india-ltd-new-delhi</loc>
               <lastmod>2025-04-18T05:35:45.251Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1117-chandi-2008-14-m-s-noble-share-trading-pvt-ltd-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-14T06:49:00.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-42-ind-2011-23-m-s-indus-global-educational-amp-welfare-society-indore-the-acit-3-1-indore</loc>
               <lastmod>2025-04-16T17:56:32.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-4-ind-2012-23-m-s-panjwani-packaging-p-ltd-indore-the-acit-3-1-indore</loc>
               <lastmod>2025-04-16T18:00:59.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2051-mum-2011-14-ito-4-1-2-mumbai-hts-securities-p-ltd-mumbai</loc>
               <lastmod>2025-04-21T11:15:33.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-ind-2011-14-m-s-surabhi-homes-pvt-ltd-bhopal-the-assistant-commissioner-of-income-tax-3-1-bhopal</loc>
               <lastmod>2025-04-16T18:01:03.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2998-del-2011-14-jcit-osd-new-delhi-sh-j-r-d-arora-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1335-del-2011-14-m-s-k-g-global-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1396-del-2010-14-ito-rohtak-shri-jashwant-singh-deshwal-jhajjar</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4039-del-2010-14-ito-new-delhi-sh-ram-avtar-gupta-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-del-2011-14-acit-new-delhi-puneet-mercantiles-amp-credits-p-ltd-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-del-2012-14-shri-jai-prakash-aggarwal-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4409-del-2011-14-jain-exports-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-120-del-2011-23-shri-manish-agarwal-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-28-chny-2012-23-the-society-of-mother-of-sorrows-servant-of-mary-maria-natchathira-province-tuticorin-ito-tuticorin</loc>
               <lastmod>2025-07-07T14:10:02.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-28-bang-2011-23-sri-kalki-kodandarami-reddy-bangalore-ito-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2131-chny-2011-14-m-s-narayan-industries-chennai-ito-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1888-chny-2010-14-dcit-chennai-m-s-object-frontier-software-p-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1489-chny-2011-14-the-coimbatore-cosmopolitan-club-coimbatore-acit-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-855-chny-2011-14-acit-coimbatore-m-s-kavikumar-spinning-mills-p-limited-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1684-chny-2011-14-dr-john-arthur-chennai-acit-tambaram</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-chny-2012-14-ito-tuticorin-the-society-of-mother-of-sorrows-servants-of-mary-tuticorin</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-chny-2012-14-m-s-society-of-apostles-of-mary-tuticorin-cit-madurai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2147-chny-2011-14-k-seshu-jaggaiah-chennai-ito-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1417-chny-2003-14-shri-raghunandan-prabhakar-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1420-chny-2003-14-shri-raghunandan-prabhakar-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-899-chny-2009-14-dcit-trichy-m-s-sree-complex-trichy</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1289-chny-2009-14-sri-g-s-pillay-nagapattinam-ito-nagapattinam</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1295-chny-2011-14-acit-chennai-m-s-shriram-insight-share-brokers-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-400-chny-2012-14-farida-holdings-pvt-ltd-chennai-ito-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-300-bang-2011-14-samsung-electronics-company-limited-india-software-operations-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-970-bang-2011-14-kodiak-networks-india-private-limited-bangalore-acit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-966-bang-2010-14-m-s-karnataka-instrade-corporation-ltd-bangalore-acit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-bang-2011-14-m-s-janani-tours-amp-resorts-pvt-ltd-bangalore-acit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2079-chny-2011-14-acit-chennai-m-s-mahindra-world-city-developers-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2081-chny-2011-14-acit-chennai-m-s-rane-engine-valves-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2080-chny-2011-14-jcit-chennai-m-s-sas-hotels-and-enterprises-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-291-chny-2011-14-professional-education-and-research-foundation-chennai-dit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-44-mum-2009-16-m-s-v-c-metals-mumbai-dcit-16-3-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2999-mum-2011-14-celina-jaitly-mumbai-acit-11-1-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2257-mum-2007-14-m-s-tara-jewels-exports-pvt-ltd-mumbai-the-jt-cit-osd-rg-8-3-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2129-mum-2011-14-m-s-polychem-ltd-mumbai-acit-cir-1-2-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1165-hyd-2009-14-sushee-hi-tech-constructions-pvt-ltd-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-813-hyd-2011-14-aaroyasri-health-care-trust-hyd-hyderabad-ito-ward-14-2-tds-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-950-hyd-2010-14-acit-hyderabad-m-s-sampre-nutritions-limited-secunderabad</loc>
               <lastmod>2025-07-10T07:45:16.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1616-hyd-2011-14-adit-exemptions-iii-hyderabad-islamic-educational-society-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1530-hyd-2011-14-dcit-central-circle-4-hyderabad-kum-potla-shanthi-khammam</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1443-hyd-2011-14-assistant-commissioner-of-income-tax-hyderabad-st-martin-apos-s-educational-society-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1126-hyd-2011-14-m-s-nizamabad-district-cooperative-central-bank-ltd-nizamabad-ito-ward-no-2-nizamabad</loc>
               <lastmod>2025-07-10T07:45:16.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-617-hyd-2003-14-dcit-hyderabad-kmc-constructions-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-885-hyd-2006-14-kernex-micro-systems-india-limited-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1430-hyd-2010-14-m-s-conexant-systems-private-limited-hyderabad-ito-ward-1-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1447-hyd-2011-14-assistant-commissioner-of-income-tax-hyderabad-st-martin-apos-s-educational-society-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-76-hyd-2011-23-dcit-central-circle-4-hyderabad-potla-shanthi-khammam-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1425-hyd-2011-14-hyderabad-race-club-hyderabad-addl-cit-range-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1059-hyd-2011-14-hyderabad-race-club-hyderabad-dcit-circle-2-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3728-mum-2011-14-ito-18-2-3-mumbai-father-joseph-philips-periera-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2316-mum-2011-14-harding-loevner-funds-inc-mumbai-adit-it-3-1-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-59-lkw-2011-24-m-s-awadh-wood-products-kanpur-the-acit-cent-circle-3-kanpur</loc>
               <lastmod>2025-04-22T07:15:55.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-25-hyd-2007-16-n-andalamma-l-r-n-rarsimha-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-hyd-2012-24-smt-m-indira-hyderabad-acit-circle-4-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-21-hyd-2012-24-m-s-revathi-agrotech-p-ltd-hyderabad-ito-osd-2-central-range-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-34-hyd-2012-24-m-s-qualcore-logic-ltd-hyderabad-dcit-circle-16-3-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-coch-2011-24-malayala-manorama-co-ltd-kottayam-acit-kottayam</loc>
               <lastmod>2025-07-22T10:42:20.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-coch-2010-24-dcit-alappuzha-n-c-john-amp-sons-p-ltd-alappuzha</loc>
               <lastmod>2025-07-22T10:42:20.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-coch-2012-24-sri-m-abdul-gadhafi-kannur-dcit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-53-coch-2006-16-k-v-kader-haji-late-l-h-k-p-muhammed-saleem-kannur-acit-kannur</loc>
               <lastmod>2025-07-22T10:42:20.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-145-coch-2004-16-dcit-ernakulam-m-s-cosmo-pharama-thrissur</loc>
               <lastmod>2025-07-22T10:42:20.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-18-coch-2008-16-acit-ernakulam-m-s-rathi-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-coch-2010-14-m-s-parisons-roller-flour-mills-p-ltd-calicut-acit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1015-coch-2008-14-acit-ernakulam-popular-vehicles-amp-services-ltd-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-319-coch-2010-14-m-s-j-amp-j-timbers-chalakkudy-ito-trichur</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-539-coch-2010-14-m-s-fashion-textiles-kollam-the-acit-kollam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-533-coch-2010-14-smt-shammy-muheyiddin-paravur-acit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-531-coch-2010-14-smt-shammy-muheyiddin-paravur-acit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-601-coch-2010-14-acit-trivandrum-kerala-hitech-industries-ltd-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-584-coch-2010-14-muthoot-bankers-kollam-acit-kollam</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-coch-2010-14-m-s-amalgam-foods-ltd-cochin-dcit-alappuzha</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-coch-2010-14-acit-calicut-kasargode-institute-of-medical-sciences-kasargode</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-coch-2010-14-sunil-d-trivandrum-ito-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-coch-2010-14-ddit-exemption-ernakulam-m-s-kuttukaran-foundation-cochin</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-483-coch-2010-14-shri-avara-haji-cochin-ito-palakkad</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-coch-2009-14-acit-trivandrum-m-s-sbt-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-571-coch-2009-14-smt-mangalam-chandra-gupthan-trivandrum-acit-h-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-coch-2010-14-skyline-systems-amp-services-cochin-acit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-coch-2010-14-ito-calicut-wayanad-muslim-orphanage-committee-wynad</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-coch-2007-14-dcit-kollam-pratap-cashew-co-ltd-kollam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-coch-2010-14-ito-calicut-wayanad-muslim-orphanage-committee-wynad</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-384-coch-2010-14-v-u-siddique-muvattupuzha-acit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1731-chny-2011-14-acit-tiruppur-m-s-dollar-apparels-tiruppur</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-chny-2012-14-t-v-senthil-coimbatore-ito-coimbatore</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1779-chny-2011-14-dr-r-rangarajan-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1484-chny-2011-14-m-s-veena-fabrics-chennai-ito-madurai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1788-chny-2011-14-ppn-power-generting-company-private-limited-chennai-cit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-825-chny-2011-14-southern-alloy-foundries-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-445-chny-2011-14-dcit-chennai-m-s-rajeswari-infrastructure-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-365-chny-2011-14-t-v-magaadevan-thanjavur-dcit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-chny-2012-14-dcit-pondicherry-m-s-3-m-electro-amp-communication-pondicherry</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2280-chny-1995-14-dcit-salem-m-s-the-dharmapuri-district-co-op-sugar-mills-limited-dharmapuri</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-chny-2012-14-acit-chennai-m-s-concord-agencies-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-98-chny-2001-16-smt-sancy-devi-amp-others-chennai-dcit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-chny-2012-24-ito-tuticorin-shri-p-hariharan-udangudi</loc>
               <lastmod>2025-09-17T13:00:40.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-chny-2011-14-acit-chennai-m-s-bharat-scans-pvt-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-ranchhod-jivabhai-nakhava-50-2011</loc>
               <lastmod>2025-09-18T06:50:41.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pasumarthi-ranganayakulu-the-government-of-a-p-rep-by-its-principal-secretary-department-of-higher-education-secretariat-hyderabad-and-others-3018-2011</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/diocesan-educational-trust-pastoral-centre-kanjirappally-kottayam-district-686-507-union-of-india-represented-by-its-secretary-department-of-revenue-ministry-of-finance-north-block-new-delhi-110-004-and-commissioner-of-income-tax-appeals-iv-6th-and-7th-floor-kera-bhavan-srvhs-road-kochi-682011-and-commissioner-of-income-tax-is-press-road-c-r-building-kochi-682018-and-income-tax-officer-ward-1-kottayam-686-001-5928</loc>
               <lastmod>2025-09-18T06:56:30.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/fatima-w-o-nasiruddin-bagawan-and-nasiruddin-sb-paplusab-bagawan-and-raheesahmed-s-o-nasiruddin-bagawan-the-additional-commissioner-for-income-tax-circle-i-navanagar-and-the-joint-commissioner-of-income-tax-range-i-navanagar-and-the-deputy-commissioner-appeals-of-income-tax-and-commissioner-of-income-tax-appeals-navanagar-and-the-income-tax-officer-ward-i-i-navanagar-66754-66756-2011</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-usha-murugan-legal-heir-of-late-t-murugan-the-deputy-commissioner-of-income-tax-circle-1-kottayam-and-the-commissioner-of-income-tax-appeals-iv-and-indus-ind-bank-ltd-kottayam-branch-and-axis-bank-and-punjab-national-bank-and-tamil-nadu-mercantile-bank-ltd-and-corporation-bank-kottayam-branch-and-the-assistant-commissioner-of-income-tax-circle-1-491-2012</loc>
               <lastmod>2025-09-18T07:06:35.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-perumannaklari-service-co-operative-bank-ltd-no-f-770-the-income-tax-officer-tds-and-the-commissioner-of-income-tax-cib-and-the-registrar-of-co-operative-societies-and-the-state-of-kerala-6019-2012</loc>
               <lastmod>2025-09-18T07:06:35.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hindustan-live-stock-agency-deputy-commissioner-of-income-tax-central-circle-1-609-2008</loc>
               <lastmod>2025-09-18T07:02:49.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hindustan-live-stock-agency-deputy-commissioner-of-income-tax-central-circle-1-609-2008</loc>
               <lastmod>2025-09-18T07:02:49.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hindustan-live-stock-agency-deputy-commissioner-of-income-tax-central-circle-1-609-2008</loc>
               <lastmod>2025-09-18T07:02:49.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/broadway-overseas-ltd-commissioner-of-income-tax-i-jalandhar-401-of-2011</loc>
               <lastmod>2025-09-18T07:04:45.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-central-gurgaon-sheena-exports-382</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raj-kumar-gupta-cit-224-2012-225-2012-226-2012</loc>
               <lastmod>2025-09-18T06:53:07.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pine-packaging-private-limited-commissioner-of-income-tax-656-2011</loc>
               <lastmod>2025-09-18T06:53:07.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4288-mum-2010-14-state-bank-of-india-mumbai-dcit-cen-cir-2-2</loc>
               <lastmod>2025-12-23T08:22:15.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6496-mum-2009-14-satishchandra-s-doshi-mumbai-jcit-21-3-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/greater-ludhiana-area-development-authority-commissioner-of-income-tax-iii-ludhiana-and-addl-commissioner-of-income-tax-ludhiana-5607</loc>
               <lastmod>2025-12-25T08:50:18.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-535-mum-2011-24-the-samarth-nagar-lokhandwla-complex-chs-association-ltd-ito-20-3-3</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4124-mum-2011-14-hcc-l-amp-t-purulia-joint-venture-mumbai-jcit-23-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3913-mum-2011-14-dcit-8-3-mumbai-sunbright-cement-agencies-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4164-mum-2011-14-singhi-foundation-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1763-mum-2010-14-dcit-cen-cir-1-thane-neel-sidhi-enterprises-navi-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1482-mum-2006-14-sri-sanjay-kumar-agarwal-mumbai-ito-wd-13-1-4-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6084-mum-2011-14-nalanda-entertainment-amp-resorts-p-ltd-mumbai-ito-wd-2-2-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ketan-b-mehta-assistant-commissioner-of-income-tax-circle-4-4549-2002</loc>
               <lastmod>2025-12-25T10:06:33.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hyderabad-metropolitan-water-supply-sewerage-board-the-assistant-commissioner-of-income-tax-hyderabad-27783</loc>
               <lastmod>2025-12-25T10:15:28.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3347-del-2011-14-ito-rohtak-smt-chanchal-rani-rohtak</loc>
               <lastmod>2026-01-09T08:57:34.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5875-del-2011-14-dcit-new-delhi-m-s-indraprastha-gas-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6005-del-2010-14-acit-new-delhi-m-s-shashi-malhotra-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4744-del-2011-14-delhi-yarn-merchant-charitable-trust-new-delhi-dit-exemptions-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3976-del-2011-14-smt-neelam-gupta-sonepat-ito-sonepat</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1667-del-2011-14-ito-new-delhi-shri-mahesh-kumar-pahuja-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-del-2011-14-dcit-new-delhi-m-s-mansrover-investments-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3896-del-2010-14-dcit-new-delhi-m-s-emmanuele-agencies-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-del-2012-14-m-s-man-diesel-amp-trubo-india-ltd-aurangabad-addl-cit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1824-kol-2010-14-ito-ward-29-4-kolkata-kolkata-shanti-bhartia-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1574-kol-2011-14-ratannagar-pinjrapole-samity-kolkata-dit-exemption-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-kol-2012-14-bachu-patra-burdwan-ito-ward-2-3-durgapur-durgapur</loc>
               <lastmod>2026-01-13T08:54:38.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1562-kol-2011-14-debashis-bhadra-kolkata-dcit-circle-1-midnapore-midnapore</loc>
               <lastmod>2026-01-13T08:54:38.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-998-kol-2011-14-shahjahan-s-shawkat-kolkata-ito-ward-31-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1960-kol-2008-14-sen-brothers-enterprises-pvt-ltd-durgapur-acit-cir-2-durgapur-durgapur</loc>
               <lastmod>2026-01-13T08:54:38.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-kol-2012-24-m-s-nopany-investments-pvt-ltd-kolkata-acit-cc-xi-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-824-hyd-2010-14-m-s-semantic-space-technologies-ltd-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-915-hyd-2010-14-acit-hyderabad-m-s-semantic-space-technologies-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1693-hyd-2008-14-g-vikram-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1789-hyd-2008-14-a-p-state-agro-industries-development-corpn-ltd-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-156-hyd-2005-16-m-brahma-reddy-hyderabad-jct-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-71-hyd-2012-23-income-tax-officer-ward-1-nalgonda-m-s-new-nataraj-wines-nalgonda-hyderabad</loc>
               <lastmod>2025-04-19T00:43:11.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-72-hyd-2012-23-income-tax-officer-ward-1-nalgonda-m-s-sri-satyanarayana-reddy-sama-nalgonda-hyderabad</loc>
               <lastmod>2025-04-19T00:43:11.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-48-hyd-2012-23-i-t-o-ward-1-nalgonda-sri-venkat-reddy-ganta-hyderabad</loc>
               <lastmod>2025-04-19T00:43:11.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-31-hyd-2012-24-the-a-p-mineral-development-corporation-ltd-hyderabad-acit-circle-2-3-hyderabad</loc>
               <lastmod>2025-04-19T03:21:54.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2019-hyd-2011-14-ito-ward-1-nalgonda-new-nataraj-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2008-hyd-2011-14-ito-ward-1-nalgonda-venkat-reddy-ganta-prop-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-510-hyd-2005-14-m-s-hyderabad-plywood-industries-privated-limited-secunderabad-ito-hyderabad</loc>
               <lastmod>2025-05-02T18:08:30.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2044-hyd-2011-14-ito-suryapet-sri-merugu-yathinandam-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.775Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2028-hyd-2011-14-ito-ward-1-nalgonda-m-s-sai-sri-wines-nalgonda-district</loc>
               <lastmod>2025-05-02T18:08:30.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2031-hyd-2011-14-ito-ward-1-nalgonda-achalu-p-prop-maathyagiri-wines-nalgonda-district</loc>
               <lastmod>2025-05-02T18:08:30.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2025-hyd-2011-14-ito-ward-1-nalgonda-yanala-sekhar-reddy-nalgonda-district</loc>
               <lastmod>2025-05-02T18:08:30.901Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-42-mum-2009-23-virchand-narshi-sone-since-decd-through-shri-jay-virchand-sone-son-amp-legal-heir-thane-ito-13-3-1-mumbai</loc>
               <lastmod>2025-04-21T12:50:56.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4199-mum-2011-14-united-sales-corporation-mumbai-ito-wd-19-3-4-mumbai</loc>
               <lastmod>2025-04-21T12:29:42.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-del-2012-14-dcit-new-delhi-m-s-ubs-publishers-distributors-p-ltd-new-delhi</loc>
               <lastmod>2025-05-10T16:33:26.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-jodh-2010-14-ito-sriganganagar-krishi-upaj-mandi-samittee-srikaranpur</loc>
               <lastmod>2025-05-02T18:08:32.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-jodh-2007-14-acit-udaipur-m-s-shree-rajasthan-syntex-ltd-udaipur</loc>
               <lastmod>2025-05-02T18:08:32.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-asr-2010-24-sh-gurmeet-singh-contractor-the-income-tax-officer</loc>
               <lastmod>2025-04-17T06:56:42.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-7-asr-2011-23-m-s-aggarwal-amp-co-jalandhar-the-addl-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T07:00:45.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-304-asr-2011-14-the-income-tax-officer-kathua-m-s-metal-inc-kathua</loc>
               <lastmod>2025-04-17T07:00:45.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-5-jodh-2010-16-shri-badri-ram-choudhary-jodhpur-dcit-jodhpur</loc>
               <lastmod>2025-04-16T04:14:24.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-750-ahd-2010-14-shako-flexipack-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-3-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2275-ahd-2009-14-the-acit-central-circle-2-baroda-dr-yashesh-dalal-baroda</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6711-mum-2010-14-asst-cit-25-3-mumbai-uday-g-gadgil-mumbai</loc>
               <lastmod>2025-04-20T23:15:24.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5956-del-2010-14-m-s-garuda-imaging-amp-diagnostics-p-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T16:21:27.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-asr-2011-14-sh-des-raj-institute-of-management-ferozepur-the-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-04-15T14:21:20.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3638-del-2011-14-iilm-foundation-new-delhi-dit-exemption-new-delhi</loc>
               <lastmod>2025-04-18T03:21:45.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-asr-2011-14-the-income-tax-officer-delhi-m-s-dashmesh-rice-mills-hoshiarpur</loc>
               <lastmod>2025-04-17T06:28:41.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-245-mum-2008-14-the-ito-9-2-1-mumbai-m-s-handy-tells-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-19T00:08:26.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-pun-2011-14-smt-usha-gurumukh-sukhwani-pune-dcit-cent-cir-1-1-pune</loc>
               <lastmod>2025-04-20T09:15:06.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1366-del-2011-14-satish-kumar-dhiman-lic-agent-new-delhi-ito-panipat</loc>
               <lastmod>2025-04-18T19:36:00.176Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3362-del-2011-14-acit-faridabad-m-s-laksons-footwear-p-ltd-faridabad</loc>
               <lastmod>2025-04-18T13:15:07.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-del-2012-14-jcit-muzaffarnagar-m-s-n-s-committee-muzaffarnagar</loc>
               <lastmod>2025-04-18T13:15:10.974Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3571-del-2011-14-acit-new-delhi-m-s-mohan-exports-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T08:56:47.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3497-del-2010-14-canon-india-private-limited-gurgaon-dcit-new-delhi</loc>
               <lastmod>2025-04-18T08:07:47.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3374-del-2010-14-dcit-new-delhi-m-s-canon-india-p-ltd-gurgaon</loc>
               <lastmod>2025-04-18T08:07:47.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-311-asr-2011-14-the-income-tax-officer-moga-m-s-shree-krishan-enterprises-moga</loc>
               <lastmod>2025-04-17T06:15:03.712Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-asr-2011-14-smt-monica-malhotra-jalandhar-the-asstt-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T06:21:50.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-385-asr-2011-14-the-income-tax-officer-jalandhar-sh-charanjit-singh-kanwar-kartarpur</loc>
               <lastmod>2025-04-17T06:49:39.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-del-2012-14-acit-new-delhi-smt-sapna-dimri-new-delhi</loc>
               <lastmod>2025-04-18T20:07:58.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2756-del-2010-14-shagun-impex-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T20:07:58.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6445-mum-2010-14-pragat-pratishthan-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-04-17T18:42:41.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-809-del-2010-14-subham-jain-minor-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-14T09:35:04.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-35-ahd-2008-16-the-acit-circle-3-surat-shri-bharatkumar-nanubhai-patel-surat</loc>
               <lastmod>2025-04-12T02:56:05.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4378-del-2011-14-acit-new-delhi-smt-ashi-aggarwal-new-delhi</loc>
               <lastmod>2025-04-16T13:35:28.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-594-del-2010-14-navin-kumar-chaudhary-rewari-ito-gurgaon</loc>
               <lastmod>2025-04-16T15:28:29.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3252-del-2011-14-ito-new-delhi-smt-renu-sharma-new-delhi</loc>
               <lastmod>2025-04-16T15:28:30.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4366-del-2011-14-m-s-ram-kunwar-contractor-rohtak-ito-sonepat</loc>
               <lastmod>2025-04-16T15:28:30.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-495-pun-2010-14-the-sathe-biscuit-amp-chocolate-co-ltd-pune-dcit-cir-7-pune</loc>
               <lastmod>2025-04-20T07:29:13.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-rjt-2011-24-the-acit-rajkot-gujarat-shri-jayant-m-doshi-rajkot-gujarat</loc>
               <lastmod>2025-04-20T10:29:11.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-17-asr-2011-23-m-s-saint-kabir-educational-trust-fazilka-the-asstt-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-04-17T06:35:42.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-asr-2011-14-the-income-tax-officer-jammu-sh-kedar-sharma-prop-jammu</loc>
               <lastmod>2025-04-17T06:35:43.497Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-339-asr-2011-14-the-dy-commissioner-of-income-tax-jammu-m-s-kashmir-udyog-jammu</loc>
               <lastmod>2025-04-17T06:35:41.000Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-324-asr-2011-14-the-income-tax-officer-amritsar-sh-maninder-singh-s-o-sh-dasondha-singh-amritsar</loc>
               <lastmod>2025-04-17T06:28:49.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4326-del-2010-14-preet-builders-pvt-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-02T18:08:25.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-del-2012-14-u-v-business-centre-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-02T18:08:26.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5197-del-2011-14-shri-lalit-kumar-poddar-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-02T18:08:26.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-del-2012-14-acit-new-delhi-m-s-vohra-builders-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-02T18:08:26.525Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1695-del-2011-14-acit-new-delhi-mr-m-inove-new-delhi</loc>
               <lastmod>2025-05-02T18:08:26.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4019-del-2011-14-acit-new-delhi-sh-uma-beriwala-new-delhi</loc>
               <lastmod>2025-05-02T18:08:26.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4036-del-2009-14-acit-new-delhi-m-s-premier-book-co-new-delhi</loc>
               <lastmod>2025-05-02T18:08:26.902Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4257-del-2009-14-tristar-realtors-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-02T18:08:24.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-del-2012-14-acit-new-delhi-shri-v-k-pardesi-new-delhi</loc>
               <lastmod>2025-05-02T18:08:24.895Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-del-2012-14-acit-new-delhi-shri-v-k-pardesi-new-delhi</loc>
               <lastmod>2025-05-02T18:08:24.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-45-del-2012-23-m-s-vohra-builders-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T16:56:30.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5290-mum-2009-14-roselin-mercantile-ltd-mumbai-ito-4-3-2-mumbai</loc>
               <lastmod>2025-04-19T18:29:20.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-726-mum-2010-24-shantidevi-bihani-acit-cir-14-1</loc>
               <lastmod>2025-04-19T20:29:02.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8865-mum-2010-14-lucas-industries-ltd-mumbai-ddit-it-4-1-mumbai</loc>
               <lastmod>2025-04-16T22:28:34.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-410-del-2012-14-process-cum-product-development-centre-meerut-cit-meerut</loc>
               <lastmod>2025-04-21T04:08:16.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5475-del-2011-14-acit-muzaffarnagar-smt-hamida-bano-muzaffarnagar</loc>
               <lastmod>2025-04-14T09:00:06.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-pun-2011-14-smt-usha-gurumukh-sukhwani-pune-dcit-cent-cir-1-1-pune</loc>
               <lastmod>2025-04-20T09:15:06.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-462-rjt-2011-14-m-s-keshodwala-foods-veraval-the-deputy-commissioner-of-income-tax-circle-1-junagadh</loc>
               <lastmod>2025-04-20T10:29:11.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3260-del-2011-14-dcit-new-delhi-m-s-surya-finvest-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T20:07:58.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-del-2012-14-jcit-osd-new-delhi-m-s-surya-food-amp-agro-p-ltd-new-delhi</loc>
               <lastmod>2025-04-18T20:07:58.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4062-del-2010-14-global-media-services-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T14:07:28.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3582-del-2011-14-hindustan-vacuum-glass-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-14T09:00:06.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-861-del-2011-14-acit-new-delhi-m-s-dsl-software-ltd-new-delhi</loc>
               <lastmod>2025-04-18T02:28:56.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-del-2012-14-adit-dehradun-m-s-oil-amp-natural-gas-corporation-ltd-as-representative-assessee-of-m-s-gaffney-cline-amp-associates-uk-dehradun</loc>
               <lastmod>2025-04-14T09:21:05.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-379-asr-2011-14-the-income-tax-officer-jammu-m-s-shree-guru-kirpa-cement-p-ltd-jammu</loc>
               <lastmod>2025-04-17T06:35:43.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-asr-2011-14-the-income-tax-officer-pathankot-m-s-t-k-paper-mills-pathankot</loc>
               <lastmod>2025-04-17T06:49:39.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-asr-2011-14-the-income-tax-officer-jammu-sh-kedar-sharma-prop-jammu</loc>
               <lastmod>2025-04-17T06:35:43.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-486-mum-2011-24-americorp-capital-p-ltd-dcit-3-1</loc>
               <lastmod>2025-04-19T23:01:04.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-198-mum-2011-23-koch-chemical-technology-group-i-p-ltd-formerly-known-asm-s-glitsch-india-p-ltd-mumbai-asst-cit-10-2-mumbai</loc>
               <lastmod>2025-04-20T00:50:20.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-900-ind-2004-14-the-dcit-cir-5-1-m-s-maral-overseas-ltd</loc>
               <lastmod>2025-04-15T17:42:18.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-176-ind-2011-16-shri-rajesh-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-170-ind-2011-16-smt-asha-devi-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-165-ind-2011-16-shri-keshav-prasad-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-155-ind-2011-16-smt-mamta-shivhare-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-ind-2012-16-the-acit-1-1-bhopal-smt-indiradevi-sudhir-kumar-gothi-itarsi</loc>
               <lastmod>2025-04-15T17:49:18.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-179-ind-2011-16-smt-sudha-kesharwani-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:18.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-169-ind-2011-16-shri-keshav-prasad-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.059Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-173-ind-2011-16-smt-asha-devi-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-167-ind-2011-16-shri-keshav-prasad-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-168-ind-2011-16-shri-keshav-prasad-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-157-ind-2011-16-smt-meena-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-43-kol-2011-24-shri-suresh-kumar-neotia-acit-circle-7-kolkata-kolkata</loc>
               <lastmod>2025-04-12T23:42:06.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3926-mum-2005-14-m-s-century-textiles-amp-industries-ltd-mumbai-dcit-rg-6-2-mumbai</loc>
               <lastmod>2025-04-19T20:36:03.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-491-ahd-2010-14-the-acit-circle-9-ahmedabad-shri-pannalal-dahyalal-shah-ahmedabad</loc>
               <lastmod>2025-04-17T02:28:34.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2826-ahd-2011-14-the-ito-ward-9-4-ahmedabad-shri-sanjay-gandalal-patel-ahmedabad</loc>
               <lastmod>2025-04-17T02:07:33.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3324-ahd-2009-14-gujarat-state-investments-ltd-ahmedabad-the-income-tax-officer-wd-4-1-ahmedabad</loc>
               <lastmod>2025-04-17T02:07:34.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-179-ahd-2011-24-gmm-pfaulder-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2025-04-12T02:42:02.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-206-ahd-2011-24-smt-ansuyaben-g-kachhadia-vapi-the-acit-vapi-circle-vapi</loc>
               <lastmod>2025-04-12T02:42:03.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1175-chandi-2011-14-sh-sandeep-goyal-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-17T19:21:42.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-chandi-2012-14-bhag-singh-mohali-ito-mohali</loc>
               <lastmod>2025-04-17T19:21:42.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-488-chandi-2011-14-ito-chandigarh-m-s-state-urban-development-authority-chandigarh</loc>
               <lastmod>2025-04-17T20:14:46.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-715-kol-2010-14-dcit-cc-vi-kolkata-kolkata-m-s-magma-fincorp-ltd-kolkata</loc>
               <lastmod>2025-04-12T23:42:08.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-pun-2009-14-asstt-cit-cir-4-pune-persistant-systems-pvt-ltd</loc>
               <lastmod>2025-04-14T17:49:01.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-ahd-2012-14-alekhan-offset-pvt-ltd-surat-the-income-tax-officer-ward-1-1-surat</loc>
               <lastmod>2025-04-12T01:21:01.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1172-ahd-2009-14-leelaben-labhubhai-lakhani-surat-the-ito-ward-9-2-surat</loc>
               <lastmod>2025-04-12T01:21:01.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2101-ahd-2001-14-m-s-rich-paints-ltd-baroda-the-dycit-co-cir-1-2-baroda</loc>
               <lastmod>2025-04-12T01:28:01.931Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-186-ahd-2009-16-shri-upendra-ramjibhai-rai-vapi-the-acit-circle-1-surat</loc>
               <lastmod>2025-04-12T01:28:02.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1370-ahd-2008-14-the-ito-ward-2-3-bhavnagar-shri-savjibhai-vashrambhai-patel-bhavnagar</loc>
               <lastmod>2025-04-12T01:28:01.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-611-chandi-2009-14-m-s-kandi-friends-educational-trust-mohali-ito-mohali</loc>
               <lastmod>2022-04-17T15:12:54.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1135-chandi-2011-14-sh-manoj-kumar-s-o-dharampal-kaithal-income-tax-officer-kaithal</loc>
               <lastmod>2022-04-17T15:19:00.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1485-chny-2011-14-the-coimbatore-cosmopolitan-club-coimbatore-acit-coimbatore</loc>
               <lastmod>2022-04-17T15:49:59.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1660-hyd-2008-14-gvk-industries-ltd-secunderabad-acit-hyderabad</loc>
               <lastmod>2022-04-17T17:31:47.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-hyd-2007-14-hetro-labs-limited-hyderabad-acit-hyderabad</loc>
               <lastmod>2022-04-17T17:31:27.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-254-hyd-2009-14-g-vikaram-hyderabad-acit-hyderabad</loc>
               <lastmod>2022-04-17T17:31:50.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-ind-2010-14-smt-renu-bhatia-s-o-shri-murlidhar-bhatia-indore-the-income-tax-officer-3-1-indore</loc>
               <lastmod>2022-04-17T17:41:47.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-165-ind-2011-14-shri-salim-khan-burhanpur-the-ito-burhanpur</loc>
               <lastmod>2022-04-17T17:44:37.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-ind-2010-14-m-s-saaj-plasitic-industries-pvt-ltd-indore-the-acit-4-1-indore</loc>
               <lastmod>2022-04-17T17:44:37.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-ind-2011-14-the-ito-ward-3-1-indore-m-s-maa-narmada-enterprises-indore</loc>
               <lastmod>2022-04-17T17:44:17.565Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-ind-2011-14-m-s-m-p-text-book-corporation-bhopal-the-addl-cit-tds-bhopal</loc>
               <lastmod>2022-04-17T17:43:37.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-ind-2011-14-the-acit-indore-m-s-panjwani-packaging-p-ltd-indore</loc>
               <lastmod>2022-04-17T17:43:00.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-601-ahd-2006-14-the-acit-circle-2-bhavnagar-m-s-g-n-ship-breakers-bhavnagar</loc>
               <lastmod>2022-04-17T14:29:27.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-634-ahd-2010-14-the-acit-vapi-circle-vapi-m-s-pyramid-plastics-daman</loc>
               <lastmod>2022-04-17T14:39:07.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3227-ahd-2011-14-shri-rustom-ginwala-baroda-the-acit-circle-5-baroda</loc>
               <lastmod>2022-04-17T14:41:08.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-504-ahd-2009-14-akash-fashion-prints-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-1-ahmedabad</loc>
               <lastmod>2022-04-17T14:43:49.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1637-ahd-2001-14-shri-devendra-haribhai-patel-ahmedabad-the-acit-cent-cir-2-1-ahmedabad</loc>
               <lastmod>2022-04-17T14:44:39.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1922-ahd-2007-14-the-dcit-circle-12-ahmedabad-shri-lalchand-b-vasvani-ahmedabad</loc>
               <lastmod>2022-04-17T14:39:45.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-502-ahd-2008-14-the-acit-bharuch-circle-bharuch-gujarat-insecticides-limited-ankleshwar</loc>
               <lastmod>2022-04-17T14:45:39.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-ahd-2009-14-gujarat-insecticides-limited-ankleshwar-the-acit-bharuch-circle-bharuch</loc>
               <lastmod>2022-04-17T14:45:01.586Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-ahd-2009-14-the-acit-bharuch-circle-bharuch-m-s-gujarat-insecticides-limited-ankleshwar</loc>
               <lastmod>2022-04-17T14:45:01.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2131-ahd-2009-14-gujarat-insecticides-limited-ankleshwar-the-acit-bharuch-circle-bharuch</loc>
               <lastmod>2022-04-17T14:45:23.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-hyd-2006-14-koya-amp-co-construction-pvt-ltd-hyderabad-dcit-hyderabad</loc>
               <lastmod>2022-04-17T17:25:15.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1398-hyd-2010-14-m-s-sai-apos-s-white-house-bar-amp-restaurant-hyderabad-the-ito-ward-11-1-hyderabad</loc>
               <lastmod>2022-04-17T17:30:33.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6608-mum-2010-14-uma-uday-sule-mumbai-ito-wd-26-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:36:40.531Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3965-mum-2011-14-acit-rg-4-1-mumbai-dc-agarwal-share-amp-stock-brokers-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:39:15.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3299-mum-2011-14-the-sindhi-immigrants-co-op-hsg-society-ltd-mumbai-ito-wd-22-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:35:35.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3957-mum-2011-14-ito-1-3-1-mumbai-royal-business-centre-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:38:58.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7179-mum-2008-14-g-c-daxini-acit-20-3-mumbai-satuma-exports-mumbai</loc>
               <lastmod>2022-04-18T17:38:35.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3020-mum-2010-14-ellora-investment-co-p-ltd-mumbai-ito-2-1-3-mumbai</loc>
               <lastmod>2022-04-18T17:36:37.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2495-mum-2010-14-sonal-y-kakodkar-mumbai-ito-cir-21-2-4-mumbai</loc>
               <lastmod>2022-04-18T17:37:35.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3538-mum-2011-14-tripti-sharma-mumbai-asst-cit-cir-28-2-mumbai</loc>
               <lastmod>2022-04-18T17:35:35.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1124-mum-2010-14-deepal-corporation-mumbai-ito-20-2-1-mumbai</loc>
               <lastmod>2022-04-18T17:34:35.915Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3900-mum-2011-14-chamanlal-v-awtaney-mumbai-dcit-15-3-mumbai</loc>
               <lastmod>2022-04-18T17:38:18.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3533-mum-2011-14-addl-cit-10-3-mumbai-aura-personal-products-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:39:35.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3547-mum-2011-14-lok-beta-pharmaceuticals-i-p-ltd-mumbai-acit-5-2-mumbai</loc>
               <lastmod>2022-04-18T17:39:35.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3938-mum-2011-14-parashwanath-express-mumbai-ito-16-2-3-mumbai</loc>
               <lastmod>2022-04-18T17:39:15.932Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3669-mum-2011-14-acit-15-2-mumbai-stonewall-developers-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:39:15.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1215-mum-2010-14-adit-it-2-2-mumbai-wns-global-services-uk-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:40:55.953Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2657-mum-2011-14-yogesh-b-dharnidharka-mumbai-asst-cit-cir-4-2-mumbai</loc>
               <lastmod>2022-04-18T17:39:55.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3821-mum-2011-14-ito-wd-21-1-1-mumbai-ambalal-h-pumbhadia-mumbai</loc>
               <lastmod>2022-04-18T17:42:15.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3654-mum-2011-14-ito-18-1-2-mumbai-poonam-p-bhandari-mumbai</loc>
               <lastmod>2022-04-18T17:42:35.961Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5181-mum-2010-14-ashok-bhawarilal-jain-mumbai-dcit-14-1-mumbai</loc>
               <lastmod>2022-04-18T17:40:39.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4235-mum-2011-14-shilpa-pharma-p-ltd-mumbai-ito-8-3-1-mumbai</loc>
               <lastmod>2022-04-18T17:45:01.772Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4112-mum-2011-14-lotus-pond-charitable-trust-mumbai-dit-e-mumbai</loc>
               <lastmod>2022-04-18T17:45:01.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4082-mum-2011-14-park-light-investments-p-ltd-mumbai-ito-4-2-1-mumbai</loc>
               <lastmod>2022-04-18T17:45:16.079Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5946-mum-2010-14-atlas-machine-tools-mumbai-ito-12-10-3-mumbai</loc>
               <lastmod>2022-04-18T17:45:36.086Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2505-mum-2011-14-junnar-farms-p-ltd-mumbai-ito-5-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:47:36.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3399-mum-2011-14-the-new-india-assurance-company-ltd-mumbai-dy-cit-cir-1-1-osd-mumbai</loc>
               <lastmod>2022-04-18T17:47:36.106Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2882-mum-2010-14-citurgia-biochemicals-ltd-m-s-jasper-investment-sltd-merged-with-govind-singh-mumbai-dcit-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:50:22.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4338-mum-2010-14-datamatics-ltd-now-known-as-global-services-ltd-mumbai-acit-8-1-mumbai</loc>
               <lastmod>2022-04-18T17:46:16.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-915-mum-2009-14-deogiri-chemical-industries-ltd-mumbai-ito-1-1-2-mumbai</loc>
               <lastmod>2022-04-18T17:46:36.082Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5018-mum-2009-14-acit-6-3-mumbai-gates-computing-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:47:16.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4407-mum-2010-14-ramesh-d-haria-mumbai-ito-wd-19-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:46:56.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4156-mum-2011-14-union-bank-of-india-mumbai-acit-ltu-mumbai</loc>
               <lastmod>2022-04-18T17:50:22.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4155-mum-2011-14-union-bank-of-india-mumbai-acit-ltu-mumbai</loc>
               <lastmod>2022-04-18T17:49:36.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6010-mum-2011-14-r-shroff-consultants-p-ltd-mumbai-ito-wd-7-2-1-mumbai</loc>
               <lastmod>2022-04-18T17:51:56.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3962-mum-2008-14-the-acit-rg-10-1-mumbai-m-s-master-clock-amp-watchworks-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:50:39.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-542-mum-2009-14-ito-3-2-2-mumbai-mukund-engineers-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:50:39.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5933-mum-2006-14-m-s-maanraj-trading-p-ltd-mumbai-dcit-cir-6-3-mumbai</loc>
               <lastmod>2022-04-18T17:51:02.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5932-mum-2006-14-m-s-maanraj-trading-p-ltd-mumbai-dcit-cir-6-3-mumbai</loc>
               <lastmod>2022-04-18T17:51:19.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3249-mum-2011-14-dy-dit-e-ii-2-mumbai-najam-baug-trust-mumbai</loc>
               <lastmod>2022-04-18T17:52:16.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1451-mum-2008-14-m-s-maanraj-trading-pvt-ltd-under-liquidation-mumbai-the-acit-cir-6-3-mumbai</loc>
               <lastmod>2022-04-18T17:51:02.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-431-mum-2012-14-sambhaji-nagar-co-operative-hsg-socity-ltd-mumbai-ito-18-1-4-mumbai</loc>
               <lastmod>2022-04-18T17:53:36.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5140-mum-2011-14-nowshir-j-setna-mumbai-ito-16-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:51:19.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6490-mum-2008-14-m-s-tulip-hotels-pvt-ltd-mumbai-dy-c-i-t-central-circle-36-mumbai</loc>
               <lastmod>2022-04-18T17:57:56.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4265-mum-2011-14-dcit-8-3-mumbai-synfab-sales-amp-industries-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:53:36.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2205-mum-2011-14-subir-jitendranath-banerjee-mumbai-ito-20-3-2-mumbai</loc>
               <lastmod>2022-04-18T17:54:48.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-kol-2009-14-dcit-circle-11-kolkata-kolkata-m-s-abc-india-pvt-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:12:18.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-539-kol-2011-14-dcit-circle-8-kolkata-kolkata-m-s-hospitality-resorts-pvt-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:21:03.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7050-mum-2010-14-ito-12-1-2-mumbai-harsh-construction-mumbai</loc>
               <lastmod>2022-04-18T17:34:55.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5260-mum-2010-14-dcit-1-1-mumbai-cricket-club-of-india-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:35:15.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2863-mum-2003-14-m-s-cybertech-system-amp-software-ltd-mumbai-dcit-8-1-mumbai</loc>
               <lastmod>2022-04-18T17:33:15.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3671-mum-2003-14-acit-cir-8-1-mumbai-m-s-cybrer-tech-systems-amp-software-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:33:35.907Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6425-mum-2010-14-ito-9-2-1-mumbai-jas-trading-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:32:35.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6847-mum-2010-14-ito-24-3-4-mumbai-purushotta-p-mehta-huf-mumbai</loc>
               <lastmod>2022-04-18T17:32:35.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2620-mum-2011-14-acit-10-2-mumbai-chemical-terminal-trombay-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:33:15.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3464-mum-2011-14-search-enviro-limited-mumbai-acit-cir-9-3-mumbai</loc>
               <lastmod>2022-04-18T17:32:55.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5005-mum-2010-14-palm-spring-resorts-ltd-mumbai-ito-5-2-4-mumbai</loc>
               <lastmod>2022-04-18T17:34:15.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-jodh-2011-14-dcit-udaipur-shri-anant-kumar-agarwal-udaipur</loc>
               <lastmod>2022-04-17T17:58:57.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1036-jpr-2011-14-acit-alwar-m-s-gillete-india-ltd-alwar</loc>
               <lastmod>2022-04-17T17:54:37.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-jodh-2010-14-ram-petrol-service-jodhpur-dcit-jodhpur</loc>
               <lastmod>2022-04-17T17:59:17.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-501-jodh-2009-14-bhagwan-chand-kawd-pali-ito-pali</loc>
               <lastmod>2022-04-17T17:57:57.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-kol-2011-14-m-s-vikram-india-limited-kolkata-dcit-central-circle-vii-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:14:38.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1502-kol-2008-14-ito-ward-9-2-kolkata-shreyashi-ganguly-kolkata</loc>
               <lastmod>2022-04-17T18:14:38.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1517-kol-2011-14-ito-ward-8-2-kolkata-kolkata-conveyor-amp-ropeway-services-pvt-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:14:18.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-686-kol-2010-14-smt-vanita-chamria-kolkata-cit-central-i-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:15:01.046Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-817-jpr-2011-14-acit-jaipur-m-s-jaipur-central-co-operative-bank-ltd-jaipur</loc>
               <lastmod>2022-04-17T17:54:37.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-916-jpr-2011-14-acit-kota-shri-rajeev-mishra-kota</loc>
               <lastmod>2022-04-17T17:53:57.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-jodh-2011-14-m-s-jain-gota-store-sriganganagar-acit-sriganganagar</loc>
               <lastmod>2022-04-17T17:59:37.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-574-jodh-2009-14-m-s-vimal-chand-gautam-chand-sumerpur-ito-sumerpur</loc>
               <lastmod>2022-04-17T17:59:37.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1473-kol-2011-14-ito-ward-1-2-asansol-asansol-m-s-b-d-singh-burdwan</loc>
               <lastmod>2022-04-17T18:17:58.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1444-kol-2011-14-west-bengal-state-electricity-distribution-co-ltd-formerly-west-bengal-state-electricity-board-kolkata-dcit-circle-2-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:18:41.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-kol-2011-14-dcit-central-circle-vii-kolkata-kolkata-m-s-glamour-vanijya-pvt-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:16:01.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-292-kol-2012-14-shri-subir-kumar-sinha-durgapur-addl-cit-range-2-durgapur-durgapur</loc>
               <lastmod>2022-04-17T18:18:58.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1073-kol-2011-14-acit-cc-xxiv-kolkata-kolkata-m-s-r-s-ispat-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:15:58.198Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2059-kol-2010-14-pinaki-saha-kolkata-ito-ward-50-4-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:18:18.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-pun-2011-14-dy-cit-cir-1-nashik-nashik-klasspack-private-ltd-nashik</loc>
               <lastmod>2022-04-18T18:07:16.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-rjt-2012-14-smt-gracy-kuthumkal-thomas-veraval-the-deputy-commissioner-of-income-tax-circle-1-junagadh</loc>
               <lastmod>2022-04-18T18:14:59.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-rjt-2012-14-shri-ramji-chunilal-pithar-veraval-the-assistant-commissioner-of-income-tax-circle-1-junagadh</loc>
               <lastmod>2022-04-18T18:15:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-rjt-2012-14-shri-ramji-chunilal-pithar-veraval-the-assistant-commissioner-of-income-tax-circle-1-junagadh</loc>
               <lastmod>2022-04-18T18:15:16.681Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-rjt-2011-14-parivartan-trust-amreli-the-commissioner-of-income-tax-iii-rajkot-gujarat</loc>
               <lastmod>2022-04-18T18:15:56.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-58-ind-2011-24-m-s-m-p-state-coop-marketing-federation-limited-bhopal-the-ito-1-2-bhopal</loc>
               <lastmod>2025-04-15T18:14:30.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3440-mum-2011-14-acit-cir-9-3-mumbai-m-s-teletronics-dealing-systems-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-21T14:01:41.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-agr-2010-14-asstt-c-i-t-cir-1-gwalior-m-s-haryana-bedi-udyog-gwalior</loc>
               <lastmod>2025-04-16T22:56:32.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1584-kol-2011-14-ito-ward-30-3-kolkata-kolkata-shri-sandeep-ray-kolkata</loc>
               <lastmod>2025-04-12T05:14:04.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-kol-2012-24-shri-madhu-sudan-paul-kolkata-ito-ward-31-1-kolkata-kolkata</loc>
               <lastmod>2025-04-12T05:14:05.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-97-ind-2004-16-smt-bhagwati-devi-khare-the-acit-1-2</loc>
               <lastmod>2025-04-16T18:14:41.058Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-95-ind-2004-16-the-dcit-3-1-smt-bhagwati-devi-khore</loc>
               <lastmod>2025-04-16T18:14:41.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3214-del-2010-14-solae-company-india-company-limited-gurgaon-acit-new-delhi</loc>
               <lastmod>2025-04-18T11:14:52.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3608-del-2011-14-sat-pal-karta-karnal-ito-karnal</loc>
               <lastmod>2025-04-18T11:14:52.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-del-2012-14-shri-sultan-bharti-uttrakhand-ito-kashipur</loc>
               <lastmod>2025-04-18T11:14:53.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3306-del-2009-14-adit-new-delhi-british-airways-plc-gurgaon</loc>
               <lastmod>2025-04-18T08:56:46.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1765-del-2005-14-british-airways-plc-ddit-cricle-1-1</loc>
               <lastmod>2025-04-18T08:56:47.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5698-del-2011-14-acit-new-delhi-m-s-neolite-zkw-lightings-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T08:56:47.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3028-del-2010-14-acit-new-delhi-m-s-senior-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T11:14:48.524Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-33-del-2011-24-kuldeep-singh-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T10:14:48.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-57-ind-2011-24-shri-anil-agarwal-itarsi-the-acit1-1-bhopal</loc>
               <lastmod>2025-04-16T05:00:26.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-241-ahd-2012-14-m-s-kitchen-express-overseas-ahmedabad-the-dy-cit-circle-7-ahmedabad</loc>
               <lastmod>2025-04-17T01:07:29.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-212-ahd-2011-24-shri-dipak-jashvantlal-panchal-ahmedabad-the-income-tax-officer-ward-2-3-ahmedabad</loc>
               <lastmod>2025-04-17T01:14:33.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-ahd-2012-24-mrs-pushpaben-d-patel-surat-the-income-tax-officer-ward-6-3-surat</loc>
               <lastmod>2025-04-17T01:14:33.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4722-mum-2007-14-the-dcit-cc-47-mumbai-shri-sudheer-bahl-mumbai</loc>
               <lastmod>2025-04-21T00:09:17.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-825-pun-2007-14-ito-nashik-shri-devendrasingh-avtar-singh-sethi-nashik</loc>
               <lastmod>2025-04-14T16:35:04.774Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3606-mum-2011-14-saraswat-infotech-ltd-navi-mumbai-acit-10-c-mumbai</loc>
               <lastmod>2025-04-20T22:43:24.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-chandi-2012-14-dcit-ludhiana-m-s-oswal-woollen-mills-ltd-ludhiana</loc>
               <lastmod>2025-04-17T21:28:42.841Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-chandi-2012-14-mahavir-spinning-mills-p-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-17T21:42:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1127-chandi-2011-14-sh-prince-sagar-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-04-21T01:43:35.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1254-chandi-2011-14-sh-baljinder-singh-bhatia-ambala-city-ito-ambala</loc>
               <lastmod>2025-04-21T01:43:36.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-498-ctk-2011-14-m-s-jhalani-steel-tubular-poles-bhubaneswar-ito-bhubaneswar</loc>
               <lastmod>2025-04-20T18:36:24.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4977-mum-2010-14-acit-14-3-mumbai-decitex-decor-export-mumbai</loc>
               <lastmod>2025-04-19T22:56:56.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2752-ahd-2011-14-kisan-discretionary-family-trust-ahmedabad-the-acit-circle-10-ahmedabad</loc>
               <lastmod>2025-04-16T20:49:36.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-agr-2010-14-asstt-c-i-t-gwalior-sh-mukesh-kumar-jain-gwalior</loc>
               <lastmod>2025-04-16T22:56:34.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-agr-2010-14-mukesh-kumar-jain-gwalior-a-c-i-t-circle-1-gwalior</loc>
               <lastmod>2025-04-16T22:56:34.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2232-ahd-2009-14-the-ito-ward-10-2-ahmedabad-m-s-circle-p-ahmedabad</loc>
               <lastmod>2025-04-17T01:28:31.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6958-mum-2010-14-ito-25-3-2-mumbai-kunjan-marketing-mumbai</loc>
               <lastmod>2025-05-02T18:08:35.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4221-mum-2011-14-archna-overseas-p-ltd-mumbai-ito-6-1-3-mumbai</loc>
               <lastmod>2025-05-02T18:08:35.961Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-193-hyd-2011-24-m-s-spectra-shares-amp-scripts-p-ltd-hyderabad-dcit-circle-3-2-hyderabad</loc>
               <lastmod>2025-04-19T02:49:52.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2805-ahd-2009-14-the-ito-ward-9-2-surat-shri-hiteshbhai-motibhai-patel-surat</loc>
               <lastmod>2025-04-20T18:29:25.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3271-del-2011-14-dcit-new-delhi-m-s-spade-financial-services-ltd-new-delhi</loc>
               <lastmod>2025-04-18T19:35:59.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2107-del-2011-14-ito-new-delhi-shri-avdesh-kumar-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5068-del-2011-14-jdit-new-delhi-m-s-virage-logic-international-india-branch-office-noida</loc>
               <lastmod>2025-05-21T09:58:40.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5690-del-2010-14-dcit-new-delhi-m-s-forging-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5689-del-2010-14-dcit-new-delhi-m-s-forging-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-232-del-2012-14-mr-ajay-goel-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-del-2011-14-acit-new-delhi-m-s-bharat-gears-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-191-ind-2011-16-m-s-shri-gangasagar-land-amp-finance-company-dewas-the-acit-1-1-ujjain</loc>
               <lastmod>2025-04-15T21:21:26.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-198-ind-2011-16-shri-anil-kumar-agrawal-dewas-the-acit-1-1-ujjain</loc>
               <lastmod>2025-04-15T21:21:26.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-195-ind-2011-16-m-s-shivshakti-land-amp-finance-dewas-the-acit-1-1-ujjain</loc>
               <lastmod>2025-04-15T21:21:26.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-190-ind-2011-16-m-s-anand-land-amp-finance-company-dewas-the-acit-1-1-ujjain</loc>
               <lastmod>2025-04-15T21:21:26.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-192-ind-2011-16-m-s-shri-gangasagar-land-amp-finance-company-dewas-the-acit-1-1-ujjain</loc>
               <lastmod>2025-04-15T21:21:26.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-188-ind-2011-16-m-s-anand-land-amp-finance-company-dewas-the-acit-1-1-ujjain</loc>
               <lastmod>2025-04-15T21:21:26.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-194-ind-2011-16-m-s-shivshakti-land-amp-finance-dewas-the-acit-1-1-ujjain</loc>
               <lastmod>2025-04-15T21:21:26.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-189-ind-2011-16-m-s-anand-land-amp-finance-company-dewas-the-acit-1-1-ujjain</loc>
               <lastmod>2025-04-15T21:21:26.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1681-mum-2009-14-bhagwan-p-shivlani-mumbai-ito-it-2-2-mumbai</loc>
               <lastmod>2025-04-15T19:49:21.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-agr-2011-14-aqua-plumbing-private-ltd-mathura-the-asstt-c-i-t-3-mathura</loc>
               <lastmod>2025-04-20T16:08:14.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-55-agr-2010-23-sh-mukesh-kumar-jain-gwalior-asstt-c-i-t-circle-1-agra</loc>
               <lastmod>2025-04-20T16:01:18.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-54-agr-2010-23-sh-mukesh-kumar-jain-gwalior-asstt-c-i-t-circle-1-agra</loc>
               <lastmod>2025-04-20T16:01:18.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-agr-2011-14-the-acit-dcit-central-circle-agra-sh-manoj-kumar-goyal-agra</loc>
               <lastmod>2025-04-20T16:01:18.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-agr-2011-14-bhakti-group-of-promoters-and-builders-mathura-c-i-t-i-agra</loc>
               <lastmod>2025-04-20T16:01:18.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-agr-2010-14-dy-c-i-t-circle-1-agra-sh-tej-singh-agra</loc>
               <lastmod>2025-04-20T16:01:18.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-agr-2010-14-m-s-ajay-trade-link-p-ltd-gwalior-c-i-t-gwalior</loc>
               <lastmod>2025-04-20T16:01:19.055Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-32-agr-2011-23-smt-sarita-jain-w-o-shri-sunil-jain-gwalior-a-c-i-t-circle-1-gwalior</loc>
               <lastmod>2025-04-20T16:01:19.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-155-agr-2011-14-a-c-i-t-circle-3-1-gwalior-shri-praveen-gupta-gwalior</loc>
               <lastmod>2025-04-20T16:01:19.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-agr-2011-14-suresh-chand-agrawal-mathura-a-c-i-t-3-mathura</loc>
               <lastmod>2025-04-20T16:08:12.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-agr-2011-14-dy-c-i-t-circle-2-1-farrukhabad-m-s-jahanganj-cold-storage-farrukhabad</loc>
               <lastmod>2025-04-20T16:08:12.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-agr-2011-24-shri-vakeel-singh-kansama-gwalior-i-t-o-range-3-1-gwalior</loc>
               <lastmod>2025-04-20T16:08:12.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-agr-2010-14-ito-1-3-agra-m-s-ajay-prakash-huf-agra</loc>
               <lastmod>2025-04-20T16:08:12.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-ind-2011-14-the-acit-3-1-indore-m-s-mittal-appliances-ltd-indore</loc>
               <lastmod>2025-04-16T17:56:33.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-5-ind-2012-23-m-s-panjwani-packaging-p-ltd-indore-the-acit-3-1-indore</loc>
               <lastmod>2025-04-16T18:00:59.775Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-457-del-2011-14-ito-new-delhi-smt-abha-gupta-new-delhi</loc>
               <lastmod>2025-04-19T11:07:55.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-ahd-2010-24-the-dcit-central-circle-1-1-ahmedabad-m-s-meghmani-organics-ltd-ahmedabad</loc>
               <lastmod>2025-04-20T17:22:22.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-bang-2011-14-c-r-satish-huf-tumkur-acit-tumkur</loc>
               <lastmod>2025-04-20T17:36:11.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2060-mum-2010-14-chitralekha-mumbai-addl-cit-rg-12-1-mumbai</loc>
               <lastmod>2025-04-19T18:08:33.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3397-mum-2011-14-the-new-india-assurance-company-ltd-mumbai-dy-cit-cir-1-1-osd-mumbai</loc>
               <lastmod>2025-04-20T00:50:22.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-chny-2012-14-mahendrakumar-jain-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-chny-2012-14-acit-chennai-m-s-may-india-laboratories-pvt-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1214-chny-2010-14-ito-salem-m-s-india-gospel-fellowship-trust-salem</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1169-chny-2011-14-acit-coimbatore-m-s-kamala-sugar-mills-ltd-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-127-chny-2005-16-sri-r-rajendran-son-of-late-dr-n-a-rangasamy-tiruchengode-dcit-salem</loc>
               <lastmod>2025-06-05T13:57:13.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-chny-2012-24-siemens-building-technologies-pvt-ltd-chennai-cit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1918-chny-2010-14-dcit-chennai-m-s-ashok-leyland-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-chny-2012-14-anil-kumar-ojha-chennai-dcit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-20-chny-2011-23-m-s-sri-balaji-sago-amp-starch-products-namakkal-ito-salem</loc>
               <lastmod>2025-06-05T13:57:13.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-41-chny-2011-23-raya-r-govindarajan-kumbakonam-acit-trichy</loc>
               <lastmod>2025-06-05T13:57:13.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-39-chny-2012-23-m-s-may-india-laboratories-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1942-chny-2009-14-dcit-madurai-m-s-selvaraj-tex-madurai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2554-chny-1996-14-ito-chennai-shri-t-t-marthandam-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1597-chny-2011-14-acit-chennai-m-s-p-orr-amp-sons-p-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1596-chny-2011-14-m-s-medi-nova-generics-chennai-ito-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2314-chny-1997-14-ito-chennai-shri-t-t-marthandan-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1007-chny-2011-14-ito-chennai-m-s-metro-steel-rolling-mills-pvt-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1322-chny-2011-14-acit-chennai-m-s-balaji-distilleries-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1098-chny-2011-14-acit-chennai-m-s-balaji-distilleries-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1472-chny-2011-14-ito-pondicherry-m-s-spatial-info-labs-pondicherry</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-chny-2011-14-acit-chennai-m-s-balaji-distilleries-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2421-chny-2006-14-smt-s-indrani-amp-others-coimbatore-ito-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2035-chny-2011-14-acit-chennai-m-s-tamil-nadu-newsprints-amp-papers-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-chny-2010-14-acit-chennai-shri-v-rajendran-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1245-chny-2011-14-acit-chennai-ramaniyam-homes-p-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-chny-2011-14-indian-islamic-mission-chennai-dit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2469-chny-2006-14-acit-salem-shri-r-rajendiran-l-h-of-late-dr-n-a-rangasamy-tiruchengode</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1194-chny-2011-14-acit-pondicherry-shri-p-rangaraj-pondicherry</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1585-chny-2011-14-g-babu-coimbatore-ito-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-256-ahd-2010-24-het-graphics-ahmedabad-the-income-tax-officer-tds-3-ahmedabad</loc>
               <lastmod>2025-04-15T12:49:14.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1226-chandi-2011-14-the-collector-land-acquisition-chandigarh-addl-cit-tds-chandigarh</loc>
               <lastmod>2025-04-17T21:28:42.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-ahd-2012-14-the-acit-osd-circle-4-ahmedabad-karnavati-club-ltd-ahmedabad</loc>
               <lastmod>2025-04-15T12:42:17.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2118-del-2011-14-acit-faridabad-m-s-laksons-footwear-p-ltd-faridabad</loc>
               <lastmod>2025-04-14T10:00:10.970Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1569-pun-2008-14-alliance-se-formerly-known-as-allianz-ag-pune-asst-dir-of-i-t-international-taxation-pune</loc>
               <lastmod>2025-04-20T04:36:16.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-ctk-2012-14-banspani-iron-ltd-keonjhar-dcit-sambalpur</loc>
               <lastmod>2025-04-16T09:21:31.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-182-ahd-2011-24-tyco-valves-amp-controls-india-pvt-ltd-baroda-the-acit-baroda-cir-4-baroda</loc>
               <lastmod>2025-04-18T00:29:18.946Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5578-mum-2009-14-emc-mumbai-addl-cit-tds-rg-1-mumbai</loc>
               <lastmod>2025-04-20T23:50:30.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1425-mum-2010-14-jet-speed-developers-p-ltd-mumbai-ito-5-2-2-mumbai</loc>
               <lastmod>2025-04-20T23:50:30.532Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-199-ahd-2011-24-shri-anand-kantilal-chokshi-huf-surat-the-income-tax-officer-ward-9-1-surat</loc>
               <lastmod>2024-10-09T22:34:58.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-46-ahd-2008-23-gujarat-gas-company-ltd-ahmedabad-acit-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-24-ahd-2010-23-shree-rang-packaging-ahmedabad-the-income-tax-officer-ward-11-3-ahmedabad</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-40-ahd-2007-16-the-acit-circle-6-ahmedabad-shri-prahladbhai-ramdas-patel-ahmedabad</loc>
               <lastmod>2024-10-09T23:11:28.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2856-ahd-2011-14-the-ito-ward-9-2-ahmedabad-m-s-chitrakut-corporation-ahmedabad</loc>
               <lastmod>2025-04-20T18:29:25.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6247-mum-2009-14-prithvi-prakashan-p-ltd-mumbai-dcit-cen-cir-47-mumbai</loc>
               <lastmod>2025-04-17T18:01:39.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4227-mum-2010-14-chirag-d-tanna-mumbai-acit-cir-25-3-mumbai</loc>
               <lastmod>2025-04-17T18:01:39.968Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-chandi-2012-14-ito-ropar-m-s-anoop-singh-amp-co-ropar</loc>
               <lastmod>2025-04-17T19:00:45.970Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-378-chandi-2010-14-sucha-ram-c-o-sh-m-s-vohra-advocate-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-17T19:00:46.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-90-kol-2011-24-m-s-behera-brothers-kolkata-acit-circle-28-kolkata-kolkata</loc>
               <lastmod>2025-04-12T05:07:00.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-91-kol-2011-24-shri-subhash-chand-jain-kolkata-ito-ward-45-2-kolkata</loc>
               <lastmod>2025-04-12T05:14:00.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3510-mum-2010-14-sakuma-exports-mumbai-acit-rg-18-3-mumbai</loc>
               <lastmod>2025-04-19T21:00:59.215Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3915-del-2011-14-dcit-new-delhi-m-s-i-p-support-services-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T14:07:27.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2686-del-2011-14-m-s-gulati-sales-corporation-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T14:07:27.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-del-2010-14-sant-sujan-singh-ji-keertaniya-welfare-trust-new-delhi-dit-e-new-delhi</loc>
               <lastmod>2025-04-18T11:14:52.782Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1116-kol-2010-14-mr-tara-chand-choraria-l-r-of-late-pana-devi-choraria-kolkata-cit-kol-xvi-kolkata-kolkata</loc>
               <lastmod>2025-04-12T23:42:07.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3842-del-2011-14-dcit-new-delhi-m-s-airport-authority-of-india-new-delhi</loc>
               <lastmod>2025-04-19T10:21:51.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-del-2012-14-m-s-gillette-group-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:28:55.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4977-del-2011-14-sapient-corporation-pvt-ltd-gurgaon-acit-new-delhi</loc>
               <lastmod>2025-04-18T19:36:00.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4809-del-2010-14-m-s-interglobe-enterprises-ltd-gurgaon-cit-new-delhi</loc>
               <lastmod>2025-04-16T14:07:27.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-541-bang-2010-14-ito-bangalore-m-s-bangalore-electricity-supply-company-ltd-bangalore</loc>
               <lastmod>2025-04-17T12:21:43.092Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-675-ahd-2010-14-avdhut-vinayak-vaidya-baroda-the-income-tax-officer-ward-2-1-baroda</loc>
               <lastmod>2025-04-15T12:42:16.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3158-ahd-2007-14-the-ito-ward-4-3-surat-m-s-sushma-synthetics-pvt-ltd-surat</loc>
               <lastmod>2025-04-17T16:56:42.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2886-ahd-2011-14-business-communication-guj-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-2-ahmedabad</loc>
               <lastmod>2025-04-15T12:42:17.000Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-ahd-2009-14-unifrax-india-ltd-formerly-orient-cerlane-ltd-ahmedabad-the-addl-cit-range-8-ahmedabad</loc>
               <lastmod>2025-04-12T01:21:01.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2988-ahd-2011-14-shri-pareshbhai-r-vyas-ahmedabad-the-income-tax-officer-ward-10-4-ahmedabad</loc>
               <lastmod>2025-04-15T12:42:19.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3245-ahd-2008-14-bharuch-eco-aqua-infrastructure-ltd-dist-bharuch-the-dy-cit-bharuch-circle-bharuch</loc>
               <lastmod>2025-04-20T15:57:14.607Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1761-ahd-2010-14-m-s-rasna-pvt-ltd-ahmedabad-the-cit-a-apos-bad-iii-ahmedabad</loc>
               <lastmod>2025-04-15T12:42:16.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3033-ahd-2009-14-the-stock-exchange-of-ahmedabad-ahmedabad-the-ddit-exeption-ahmedabad</loc>
               <lastmod>2025-04-20T18:29:25.900Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-agr-2010-14-asstt-c-i-t-gwalior-m-s-ajay-trade-link-pvt-ltd-gwalior</loc>
               <lastmod>2025-04-20T16:01:19.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-agr-2010-14-m-s-runway-developers-guna-addl-cit-range-3-gwalior</loc>
               <lastmod>2025-04-16T22:56:33.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-380-agr-2009-14-harleen-kaur-anand-new-delhi-the-ito-gwalior</loc>
               <lastmod>2025-04-14T01:21:05.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-270-agr-2010-14-asstt-c-i-t-gwalior-smt-babita-jain-gwalior</loc>
               <lastmod>2025-04-16T22:56:34.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-chandi-2008-14-smt-jawinderwant-kaur-bains-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-04-17T19:21:43.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-rjt-2011-14-the-ito-ward-2-gandhidham-shree-laxmi-salt-amp-alied-ind-gandhidham</loc>
               <lastmod>2025-04-20T10:29:10.977Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-461-rjt-2011-14-m-s-keshodwala-foods-veraval-the-deputy-commissioner-of-income-tax-circle-1-junagadh</loc>
               <lastmod>2025-04-20T10:29:11.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-del-2012-14-acit-new-delhi-m-s-henkel-terson-india-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:22:04.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3912-ahd-2008-14-the-ito-ward-1-3-surat-jindal-filaments-pvt-ltd-surat</loc>
               <lastmod>2025-04-20T18:57:18.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-697-bang-2011-14-ito-bangalore-m-s-sunquest-information-systems-p-ltd-bangalore</loc>
               <lastmod>2025-04-17T12:14:59.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-bang-2010-14-sri-atul-s-kamath-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-17T12:21:42.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-bang-2011-14-dcit-bangalore-shri-syed-tanzeem-aga-bangalore</loc>
               <lastmod>2025-04-17T12:21:42.876Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4233-mum-2011-14-suresh-s-shah-mumbai-ito-24-2-2-mumbai</loc>
               <lastmod>2025-04-19T19:08:10.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1629-del-2011-14-dcit-new-delhi-m-s-icra-ltd-new-delhi</loc>
               <lastmod>2025-04-16T14:07:27.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-354-agr-2010-14-the-dy-c-i-t-central-circle-agra-sh-rajesh-kumar-agarwal-agra</loc>
               <lastmod>2025-04-16T22:49:38.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3815-mum-2011-14-orxy-finance-and-investments-p-ltd-mumbai-ito-8-2-4-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2118-mum-2011-14-m-s-patani-securities-pvt-ltd-mumbai-ito-4-2-2-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1708-hyd-2008-14-acit-hyderabad-m-s-ushodaya-enterprises-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1444-hyd-2011-14-assistant-commissioner-of-income-tax-hyderabad-st-martin-apos-s-educational-society-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1699-hyd-2008-14-ushodaya-enterprises-pvt-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1519-hyd-2011-14-sri-potla-nageswara-rao-bangalore-dcit-central-circle-4-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1896-hyd-2011-14-m-s-prasad-media-corporation-ltd-hyderabad-dcit-circle-13-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-850-hyd-2011-14-the-assistant-commissioner-of-income-tax-hyderabad-shri-vasavi-raju-gutam-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1454-hyd-2011-14-m-s-prasad-media-corporation-ltd-hyderabad-joint-commissioner-of-income-tax-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1010-hyd-2011-14-shadan-educational-society-hyd-hyderabad-dcit-central-circle-4-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-302-hyd-2011-14-r-maheswar-naidu-hyd-hyderabad-addl-cit-range-6-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-75-hyd-2011-23-dcit-central-circle-4-hyderabad-sri-potla-nageswara-rao-khammam-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-78-hyd-2011-23-dcit-central-circle-4-hyderabad-potla-nishanth-khammam-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1244-hyd-2007-14-ito-hyderabad-m-s-anand-food-products-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-hyd-2007-14-hetro-labs-limited-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1245-hyd-2007-14-ito-hyderabad-m-s-anand-food-products-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-33-hyd-2012-24-p-mohana-tirupathi-dcit-central-circle-tirupathi</loc>
               <lastmod>2025-07-10T07:45:16.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-175-hyd-2011-24-dcit-circle-3-2-hyderabad-sitara-technologies-p-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-hyd-2012-24-m-s-bhavani-automotives-karimnagar-warangal-ito-ward-4-karimnagar</loc>
               <lastmod>2025-07-10T07:45:16.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-240-hyd-2011-24-m-s-lumbini-constructions-ltd-secunderabad-dcit-circle-16-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-hyd-2012-24-sri-lakshmirarayan-vyas-hyderabad-ito-ward-7-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-996-hyd-2003-14-m-s-kmc-constructions-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-969-hyd-2002-14-dcit-hyderabad-kmc-constructions-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-hyd-2006-14-kmc-constructions-ltd-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-962-hyd-2009-14-pas-polymer-private-limited-secunderabad-dcit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1982-hyd-2011-14-m-s-tejaswini-engineering-pvt-ltd-hyderabad-income-tax-officer-ward-2-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-399-del-2004-16-atul-guati-dcit-circle-2-1</loc>
               <lastmod>2025-07-10T12:35:27.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-386-del-2009-23-m-s-pee-dee-kapur-stock-amp-securities-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6092-del-2010-14-smt-madhulika-choudhary-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1304-del-2010-14-ito-rohtak-ms-priyanka-singhal-minor-rohtak</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2020-del-2009-14-acit-new-delhi-shri-raj-kumar-aggarwal-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1106-del-2010-14-srp-industriesl-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2999-del-2011-14-jcit-osd-new-delhi-sh-j-r-d-arora-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1336-del-2011-14-m-s-k-g-global-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-298-hyd-2010-14-st-joseph-education-society-hyderabad-dy-dit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1171-hyd-2010-14-sushee-hi-tech-constructions-pvt-ltd-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-700-bang-2011-14-dcit-bangalore-slk-software-services-pvt-limited-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1097-bang-2010-14-m-s-sridevi-dairy-farms-p-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-450-bang-2011-14-ito-bangalore-sri-kalki-kodandarami-reddy-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-303-bang-2011-14-samsung-electronics-company-limited-india-software-operations-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-302-bang-2011-14-samsung-electronics-company-limited-india-software-operations-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-bang-2011-14-vodafone-essar-south-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-218-bang-2011-14-dcit-bangalore-m-s-vodafone-essar-south-ltd-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1510-bang-2010-14-dcit-bangalore-m-s-velankani-information-systems-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-bang-2011-14-u-s-siddalingappa-mysore-acit-mysore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-bang-2011-14-mr-k-shivshankar-mysore-acit-mysore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1056-bang-2010-14-m-s-jaico-automobile-engineering-company-pvt-ltd-bangalore-acit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-149-chny-2011-23-orchid-chemicals-amp-pharmaceuticals-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-chny-2011-14-professional-education-and-research-foundation-chennai-dit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1296-chny-2011-14-acit-chennai-m-s-shriram-properties-amp-construction-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1635-chny-2011-14-dcit-coimbatore-m-s-emerald-jewel-industry-p-ltd-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1632-chny-2011-14-pr-manickam-trichy-ito-trichy</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-727-chny-2011-14-m-s-sri-bhagawan-mahavir-digambara-jain-management-trust-chennai-dit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-chny-2011-14-acit-chennai-m-s-mec-international-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-921-chny-2010-14-ito-osd-chennai-p-v-ravikishore-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-chny-2010-14-compass-shipping-amp-trading-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1660-chny-2011-14-acit-chennai-m-s-shriram-chits-tamilnadu-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2093-chny-2008-14-dcit-chennai-m-s-millennium-alcobev-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1685-chny-2011-14-joyce-john-chennai-acit-tambaram</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-chny-2012-14-ito-tuticorin-the-society-of-mother-of-sorrows-servants-of-mary-tuticorin</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-chny-2012-14-ito-tuticorin-the-society-of-mother-of-sorrows-servants-of-mary-tuticorin</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-chny-2012-14-ito-tuticorin-the-society-of-mother-of-sorrows-servants-of-mary-tuticorin</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-815-chny-2011-14-dcit-chennai-m-s-marine-container-services-south-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2093-chny-2011-14-omne-agate-systems-private-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-chny-2012-24-ddit-chennai-tamil-nadu-text-book-corporation-chennai</loc>
               <lastmod>2025-07-29T13:51:18.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-41-mum-2010-16-p-subramanian-navi-mumbai-asst-cit-cir-23-3-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-58-bang-2011-24-dcit-mysore-m-nagaraj-mysore</loc>
               <lastmod>2025-07-07T14:21:39.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-coch-2012-24-m-s-pharma-kuries-p-ltd-trichur-dcit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-coch-2012-24-acwt-kollam-parameswaran-bharathan-kollam</loc>
               <lastmod>2025-07-22T10:42:20.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1046-coch-2005-14-acit-ernakulam-sri-t-m-kuruvilla-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-coch-2007-14-smt-t-c-usha-kollam-dcit-kollam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-343-coch-2010-14-m-s-five-star-offset-printers-cochin-dcit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-coch-2010-14-ito-calicut-samastha-kerala-sunni-yuva-jana-sangham-calicut</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-coch-2010-14-m-s-parisons-roller-flour-mills-p-ltd-calicut-acit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-coch-2009-14-m-s-pulpel-garments-kottayam-ito-kottayam</loc>
               <lastmod>2025-07-22T10:42:20.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-coch-2010-14-kasargod-institute-of-medical-sciences-kasargode-acit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-coch-2010-14-muslim-education-trust-for-coastal-area-metca-trivandrum-dy-director-of-incometax-exemption-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-554-coch-2010-14-dcit-kollam-the-quilon-co-op-urban-bank-ltd-kollam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-406-coch-2010-14-dcit-ernakulam-peninsular-capital-market-ltd-cochin</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-393-coch-2010-14-m-s-gemco-rubber-p-ltd-trichur-ito-trichur</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-586-coch-2010-14-muthoot-bankers-kottarakkara-ito-kollam</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-coch-2010-14-m-s-amalgam-foods-ltd-cochin-dcit-alappuzha</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-coch-2010-14-kasargode-institute-of-medical-sciences-kasargode-acit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-485-coch-2010-14-m-s-kerala-state-electronics-dev-corporation-ltd-trivandrum-dcit-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-coch-2010-14-acit-calicut-kasargode-institute-of-medical-sciences-kasargode</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-390-coch-2010-14-kasargod-institute-of-medical-sciences-kasargode-acit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-406-coch-2009-14-acit-trivandrum-m-s-sbt-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-lkw-2010-14-m-s-l-kant-paper-mills-ltd-kanpur-dcit-kanpur</loc>
               <lastmod>2025-04-19T16:22:02.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-remani-krishnan-asvini-hospital-union-of-india-represented-by-its-secretary-revenue-department-of-revenue-ministry-of-finance-and-deputy-commissioner-of-income-tax-circle-1-kollam-range-and-commissioner-of-income-tax-aayakar-bhavan-kowdiar-thiruvananthapuram-4062</loc>
               <lastmod>2025-09-18T06:56:30.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1016-chny-2011-14-acit-chennai-m-s-malar-travels-amp-tours-p-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-chny-2011-14-acit-chennai-m-s-bharat-scans-pvt-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1730-chny-2011-14-acit-tiruppur-m-s-dollar-apparels-tiruppur</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1729-chny-2011-14-acit-tuticorin-m-s-pondicherry-chlorate-ltd-kovilpatti</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1181-chny-2011-14-acit-chennai-m-s-nippo-batteries-co-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-chny-2011-14-acit-pondicherry-m-s-ravikumar-distilleries-ltd-pondicherry</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1850-chny-2011-14-m-s-shri-renuga-textiles-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2157-chny-2010-14-ab-mauri-india-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-887-chny-2011-14-acit-chennai-ms-sultana-nazir-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-889-chny-2011-14-acit-chennai-smt-a-jagadeeswari-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anju-mehra-union-of-india-and-others-13510</loc>
               <lastmod>2025-09-18T06:59:50.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indian-overseas-bank-union-of-india-and-tax-recovery-officer-ii-amritsar-9516</loc>
               <lastmod>2025-09-18T06:59:50.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/balbir-singh-banshtu-commissioner-of-income-tax-shimla-range-shimla-34-2007-35-2007</loc>
               <lastmod>2025-09-18T07:05:30.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-a-abdul-kaffar-the-deputy-commissioner-commercial-taxes-kollam-and-the-principal-secretary-to-government-taxes-d-department-government-of-kerala-16922</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/comm-of-income-tax-krishna-cold-storage-61-2000</loc>
               <lastmod>2025-09-18T07:08:01.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-plantation-corporation-of-kerala-ltd-the-assistant-commissioner-of-income-tax-circle-1-kottayam-and-the-commissioner-of-income-tax-appeals-iv-kochi-7765</loc>
               <lastmod>2025-09-18T07:06:35.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-v-joseph-sons-engineering-contractors-deputy-commissioner-of-income-tax-circle-2-1-kochi-and-executive-engineer-public-works-department-roads-division-ernakulam-and-executive-engineer-public-works-department-building-division-ernakulam-and-secretary-pushpagiri-medical-society-and-director-co-op-academy-for-professional-education-and-executive-engineer-public-works-department-buildings-division-thiruvananthapuram-and-cashew-exports-promotion-council-of-india-and-executive-engineer-public-works-department-buildings-division-idukki-and-executive-engineer-public-works-department-roads-division-trichur-and-executive-engineer-public-works-department-buildings-division-kottayam-and-executive-engineer-public-works-department-buildings-division-alappuzha-and-executive-engineer-public-works-department-special-buildings-division-trivandrum-7859-2012</loc>
               <lastmod>2025-09-18T07:06:35.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a2z-sanitary-wares-the-chief-commissioner-of-income-tax-kochi-and-deputy-commissioner-of-income-tax-circle-2-1-ernakulam-and-union-of-india-rep-by-the-secretary-to-government-ministry-of-finance-new-delhi-13363</loc>
               <lastmod>2025-09-18T07:06:35.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishna-processors-union-of-india-sca-1984-2002</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-k-c-p-ltd-433-of-2011</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ketan-b-mehta-assistant-commissioner-of-income-tax-circle-4-4549-2002</loc>
               <lastmod>2025-12-25T08:10:31.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1778-kol-2009-14-m-s-chandra-bhan-agarwal-kolkata-addl-cit-range-31-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-kol-2012-14-sunny-sales-kolkata-ito-ward-36-2-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-251-kol-2012-14-manoj-kumar-umang-kumar-huf-kolkata-ito-ward-35-4-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1545-kol-2011-14-ito-ward-7-1-kolkata-kolkata-happy-home-amp-hotels-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-664-kol-2010-14-itc-limited-kolkata-acit-circle-24-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-90-del-2010-23-m-s-sinhal-products-p-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-89-del-2010-23-m-s-sinhal-products-p-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/b-rajani-kanth-the-income-tax-officer-ward-4-3-hyderabad-4-2012</loc>
               <lastmod>2025-12-25T08:55:17.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-hyd-2007-14-ddit-hyderabad-agarwal-siksha-samithi-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3058-mum-2011-14-homi-k-bhabha-mumbai-ito-int-3-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4043-mum-2011-14-shailesh-c-shah-mumbai-ito-16-2-4-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3662-mum-2011-14-acit-19-3-mumbai-monisha-r-jaising-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4981-mum-2010-14-mazagon-dock-ltd-mumbai-acit-cir-6-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-499-mum-2011-24-prabhudas-lillodher-p-td-dcit</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4067-mum-2010-14-ito-5-2-3-mumbai-litloier-properties-p-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3269-mum-2009-14-dcit-4-2-mumbai-prabhudas-liladhar-p-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yamuna-gases-and-chemicals-ltd-commissioner-of-income-tax-panchkula-and-another-343-2006</loc>
               <lastmod>2025-12-25T08:50:18.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2012-hyd-2011-14-ito-ward-1-nalgonda-shri-eshwaramma-gundagoni-prop-nagadurga-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2021-hyd-2011-14-ito-ward-1-nalgonda-anantha-reddy-s-prop-sri-sai-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1652-hyd-2010-14-dcit-tirupathi-p-hari-babu-udayagiri</loc>
               <lastmod>2025-05-02T18:08:31.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-455-pun-2010-14-akil-gulamali-somji-pune-ito-wd-4-5-pune</loc>
               <lastmod>2025-05-02T18:08:36.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-pun-2010-14-asstt-cit-cir-5-pune-m-s-viraj-properties-pune</loc>
               <lastmod>2025-05-02T18:08:36.931Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-hyd-2011-14-ajay-kumar-kedia-hyderabad-acit-central-circle-4-hyderabad</loc>
               <lastmod>2025-05-02T18:08:30.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-651-hyd-2009-14-dcit-hyderabad-m-s-m-s-rame-diecast-ltd-medak</loc>
               <lastmod>2025-05-02T18:08:30.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2033-hyd-2011-14-ito-ward-1-nalgonda-srinivasulu-pola-prop-m-s-sagar-wines-nalgonda-district</loc>
               <lastmod>2025-05-02T18:08:30.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2043-hyd-2011-14-ito-suryapet-m-s-vijaya-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-45-hyd-2012-23-i-t-o-ward-1-suryapet-sri-vanama-bhaskar-hyderabad</loc>
               <lastmod>2025-04-19T00:43:11.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-49-hyd-2012-23-i-t-o-ward-1-nalgonda-sri-balaraju-palakurthy-hyderabad</loc>
               <lastmod>2025-04-19T00:43:11.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3855-del-2011-14-m-s-doon-valley-special-area-development-authority-dehradun-acit-dehradun</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5657-del-2010-14-fiamm-minda-automotive-limited-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3933-del-2011-14-modi-mundipharma-pvt-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4140-del-2011-14-m-s-mewat-grit-udyog-rewari-acit-faridabad</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4141-del-2011-14-m-s-mewat-grit-udyog-rewari-acit-faridabad</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5236-del-2011-14-maruti-suzuki-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5050-del-2011-14-ito-new-delhi-m-s-ogaan-publication-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4068-del-2011-14-m-s-madan-lal-prop-rohtak-addl-cit-rohtak</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1806-del-2010-14-dcit-new-delhi-m-s-m-s-shoes-east-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3510-del-2010-14-m-s-fortune-polymer-industries-pvt-ltd-new-delhi-jcit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3854-del-2009-14-ito-new-delhi-m-s-sinhal-products-p-ltd-delhi</loc>
               <lastmod>2026-01-09T08:57:34.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-asr-2011-14-sh-dinesh-kumar-prop-m-s-dee-kay-fertilizers-muktsar-the-income-tax-officer-muktsar</loc>
               <lastmod>2025-04-17T06:21:49.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-asr-2011-14-sh-jaswinder-pal-singh-hoshiarpur-the-asstt-commissioner-of-income-tax-hoshiarpur</loc>
               <lastmod>2025-04-17T06:21:50.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4924-del-2010-14-nortel-networks-india-pvt-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-04-13T22:42:02.972Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-305-asr-2011-14-the-dy-commissioner-of-income-tax-jammu-m-s-mengi-hi-tech-ltd-lane-5-jammu</loc>
               <lastmod>2025-04-17T07:00:45.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-asr-2010-24-sh-shital-kumar-vij-jalandhar-the-acit-jalandhar</loc>
               <lastmod>2025-04-17T07:00:42.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-34-mum-2010-16-pushpasen-a-shah-mumbai-dcit-cen-cir-2-thane</loc>
               <lastmod>2025-04-17T18:35:46.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3352-mum-2011-14-powai-lab-technology-pvt-ltd-mumbai-ito-10-3-4-mumbai</loc>
               <lastmod>2025-04-17T18:35:46.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-384-asr-2011-14-the-income-tax-officer-pathankot-m-s-chintpurni-engineering-works-pathankot</loc>
               <lastmod>2025-04-17T06:35:43.746Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-asr-2011-14-the-income-tax-officer-jammu-sh-anil-verma-jammu</loc>
               <lastmod>2025-04-17T06:35:40.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-323-asr-2011-14-the-income-tax-officer-amritsar-sh-maninder-singh-s-o-sh-dasondha-singh-amritsar</loc>
               <lastmod>2025-04-17T06:28:48.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3361-del-2011-14-acit-faridabad-m-s-laksons-footwear-p-ltd-faridabad</loc>
               <lastmod>2025-04-18T13:15:07.605Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4050-del-2011-14-acit-faridabad-m-s-the-palwal-co-op-sugar-mills-ltd-palwal</loc>
               <lastmod>2025-04-18T11:21:49.334Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-39-ahd-2007-16-the-acit-circle-6-ahmedabad-m-s-umiya-investment-ahmedabad</loc>
               <lastmod>2025-04-17T07:28:42.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6781-mum-2010-14-dcit-cen-cir-1-mumbai-virendra-m-shanklesha-mumbai</loc>
               <lastmod>2025-04-21T06:50:44.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-357-asr-2011-14-the-income-tax-officer-amritsar-sh-rajesh-kumar-kalia-amritsar</loc>
               <lastmod>2025-04-21T12:09:26.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-956-chandi-2010-14-acit-patiala-sh-ravinder-gupta-prop-patiala</loc>
               <lastmod>2025-04-17T20:14:47.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-chandi-2012-14-mohinder-pal-ambala-ito-tds-panchkula</loc>
               <lastmod>2025-04-17T20:14:45.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-chandi-2011-14-ito-ludhiana-m-s-t-w-fastener-ludhiana</loc>
               <lastmod>2025-04-17T19:56:47.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-408-chandi-2011-14-ito-ambala-m-s-shree-ram-swarup-memorial-trust-ambala-city</loc>
               <lastmod>2025-04-17T21:00:39.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-del-2012-14-ito-new-delhi-sh-sumant-lal-bhattacharya-new-delhi</loc>
               <lastmod>2025-04-18T19:35:59.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3203-ahd-2011-14-the-jt-cit-osd-circle-5-ahmedabad-rajpath-club-ltd-ahmedabad</loc>
               <lastmod>2025-04-21T01:43:35.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-ahd-2008-14-the-acit-circle-4-ahmedabad-gujarat-gas-company-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T01:28:00.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-ahd-2010-14-the-dcit-circle-1-surat-m-s-jaisal-mechatronics-pvt-ltd-surat</loc>
               <lastmod>2025-04-15T12:42:19.144Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2118-ahd-2000-14-m-s-rich-paints-ltd-baroda-the-dcit-co-cir-1-2-baroda</loc>
               <lastmod>2025-04-12T01:28:02.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1496-ahd-2008-14-swiss-exports-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
               <lastmod>2025-04-20T18:57:19.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2367-ahd-2004-14-the-acit-circle-4-surat-m-s-span-diagnostics-ltd-surat</loc>
               <lastmod>2025-04-12T01:28:01.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2869-ahd-2011-14-m-s-alpha-projects-society-pvt-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-04-17T02:07:34.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2360-ahd-2009-14-the-acit-circle-2-surat-m-s-balaji-corporation-surat</loc>
               <lastmod>2025-04-17T10:00:37.768Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3159-ahd-2011-14-ajay-ispat-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-1-ahmedabad</loc>
               <lastmod>2025-04-12T03:00:10.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4708-mum-2009-14-shriram-chits-maharashtra-ltd-mumbai-jcit-rg-3-3-mumbai</loc>
               <lastmod>2025-04-16T11:00:29.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1236-mum-2006-14-sri-chandrakant-k-shah-mumbai-ito-18-2-4-mumbai</loc>
               <lastmod>2025-04-19T21:00:59.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-653-pun-2010-14-shah-lulla-estate-developers-sangli-dcit-cir-2-sangli</loc>
               <lastmod>2025-04-14T17:49:01.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-del-2012-14-dcit-new-delhi-m-s-indian-vaccines-corporation-ltd-new-delhi</loc>
               <lastmod>2025-04-19T12:01:35.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2194-del-2011-14-seema-gupta-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T13:22:14.043Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-del-2012-14-shri-sultan-bharti-uttrakhand-ito-kashipur</loc>
               <lastmod>2025-04-18T11:14:53.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3558-del-2010-14-dcit-new-delhi-m-s-solae-company-india-p-ltd-gurgaon</loc>
               <lastmod>2025-04-18T11:14:52.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4691-del-2004-14-acit-circle-8-1-seagram-manufacturing-pvt-ltd</loc>
               <lastmod>2025-04-18T08:42:50.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1003-kol-2011-14-shri-probhat-mustafi-dakshin-dinajpur-ito-ward-1-balurghat-dakshin-dinajpur</loc>
               <lastmod>2025-04-13T06:21:06.076Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2023-kol-2010-14-ramgarh-education-trust-new-delhi-dit-exemption-kolkata-kolkata</loc>
               <lastmod>2025-04-13T07:14:04.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-bang-2011-14-dcit-bangalore-shri-syed-mateen-aga-bangalore</loc>
               <lastmod>2025-04-17T12:21:42.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-bang-2011-14-m-s-hcl-eai-services-ltd-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-20T17:29:21.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1072-chandi-2008-14-dcit-sangrur-m-s-moolji-jewellers-sangrur</loc>
               <lastmod>2025-04-17T20:00:47.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-998-chandi-2011-14-spray-engineering-devices-limited-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-04-17T19:21:43.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-chandi-2010-14-ito-malerkotla-m-s-surinder-kumar-nand-kishore-dhuri</loc>
               <lastmod>2025-04-17T20:14:45.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-672-chandi-2011-14-dcit-mohali-m-s-punjab-tool-room-mohali</loc>
               <lastmod>2025-04-17T19:21:43.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-chandi-2012-14-rajinder-kumar-ambala-city-ito-tds-panchkula</loc>
               <lastmod>2025-04-17T20:14:45.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-ctk-2012-14-kona-vinita-rayagada-ito-rayagada</loc>
               <lastmod>2025-04-16T09:21:30.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1026-bang-2009-14-infosys-bpo-ltd-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-20T17:36:15.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-agr-2010-23-jugal-kishor-bhatia-prop-mathura-acit-mathura</loc>
               <lastmod>2025-04-20T16:01:18.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-53-agr-2010-23-sh-mukesh-kumar-jain-gwalior-asstt-c-i-t-circle-1-agra</loc>
               <lastmod>2025-04-20T16:01:18.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-agr-2011-16-shri-rajeev-agarwal-agra-d-c-i-t-central-circle-agra</loc>
               <lastmod>2025-04-20T16:01:18.582Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-agr-2011-14-sh-vinod-sagar-sood-prop-guna-i-t-o-guna</loc>
               <lastmod>2025-04-20T16:01:18.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-49-agr-2010-23-i-t-o-ward-3-1-gwalior-puneet-richhariya-gwalior</loc>
               <lastmod>2025-04-20T16:01:18.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-agr-2010-14-smt-ravi-avunesh-joshi-s-o-shri-avinesh-dattatrya-joshi-gwalior-c-i-t-gwalior</loc>
               <lastmod>2025-04-20T16:01:18.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-agr-2011-24-m-s-farrukhabad-investment-india-ltd-farrukhabad-acit-2-1-farrukhabad</loc>
               <lastmod>2025-04-20T16:08:12.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-agr-2011-24-shri-sanjay-saxena-etawah-i-t-o-etawah</loc>
               <lastmod>2025-04-20T16:08:13.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-agr-2011-24-d-c-i-t-4-1-agra-sh-laxman-singh-agra</loc>
               <lastmod>2025-04-20T16:08:13.034Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-agr-2010-24-c-i-t-aligarh-jami-urdu-aligarh</loc>
               <lastmod>2025-04-20T16:08:13.085Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-agr-2011-14-a-c-i-t-circle-1-gwalior-smt-sarita-jain-w-o-shri-sunil-jain-gwalior</loc>
               <lastmod>2025-04-20T16:01:19.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-agr-2011-14-smt-madhu-rani-agarwal-agra-dy-c-i-t-4-1-agra</loc>
               <lastmod>2025-04-20T16:01:19.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-185-ahd-2011-24-m-s-gaurav-udyog-daman-the-income-tax-officer-vapi-ward-4-vapi</loc>
               <lastmod>2025-04-20T17:22:20.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-ind-2012-24-the-ito-burhanpur-smt-asha-devi-lath-burhanpur</loc>
               <lastmod>2025-04-15T21:42:22.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-45-kol-2011-24-m-s-govind-commercial-co-acit-circle-7-kolkata-kolkata</loc>
               <lastmod>2025-04-12T23:42:06.964Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-51-kol-2011-16-acit-cc-xxiv-kolkata-kolkata-bhagirath-prasad-patwari-kolkata</loc>
               <lastmod>2025-04-12T23:42:07.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1875-kol-2010-14-ito-ward-30-4-kolkata-karnataka-shri-prabir-kumar-mitra-kolkata</loc>
               <lastmod>2025-04-12T23:42:07.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2021-kol-2010-14-shri-manoj-kumar-kakra-kolkata-ito-ward-35-2-kolkata-kolkata</loc>
               <lastmod>2025-04-12T23:42:07.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-chandi-2012-14-m-s-new-age-metal-forming-pvt-ltd-mohali-ito-mohali</loc>
               <lastmod>2025-04-17T20:42:41.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-219-mum-2011-24-aditya-birla-nuvo-ltd-asst-cit-3-2</loc>
               <lastmod>2025-04-20T01:08:27.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2883-mum-2010-14-citurgia-biochemicals-ltd-m-s-jasper-investment-sltd-merged-with-govind-singh-mumbai-dcit-2-2-mumbai</loc>
               <lastmod>2025-04-19T22:36:09.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-961-pun-2002-14-finolex-cables-ltd-pimpri-addl-cit-range-8-pune-pune</loc>
               <lastmod>2025-04-20T04:36:17.331Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-944-pun-2010-14-purshotttam-mukunddas-lohia-pune-dcit-pune</loc>
               <lastmod>2025-04-20T04:36:16.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-chandi-2010-14-income-tax-officer-chandigarh-sh-gurpartap-singh-kairon-chandigarh</loc>
               <lastmod>2022-04-17T15:12:49.028Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-chandi-2011-14-acit-patiala-m-s-vishal-paper-industries-patiala</loc>
               <lastmod>2022-04-17T15:16:38.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-347-chandi-2011-14-vishal-coaters-ltd-patiala-jcit-patiala</loc>
               <lastmod>2022-04-17T15:16:22.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-chandi-2011-14-ito-panchkula-dr-maj-gen-s-s-chauhan-vsm-panchkula</loc>
               <lastmod>2022-04-17T15:19:01.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1085-chandi-2010-14-ito-patiala-smt-ritta-khanna-patiala</loc>
               <lastmod>2022-04-17T15:17:36.902Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4037-ahd-2008-14-m-s-ishwar-arts-mumbai-the-income-tax-officer-circle-2-2-baroda</loc>
               <lastmod>2022-04-17T14:29:05.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-ahd-2008-14-the-acit-circle-4-ahmedabad-gujarat-gas-company-ltd-ahmedabad</loc>
               <lastmod>2022-04-17T14:29:07.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1173-ahd-2009-14-leelaben-labhubhai-patel-surat-the-ito-ward-9-2-surat</loc>
               <lastmod>2022-04-17T14:30:02.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-ahd-2012-14-m-s-chirag-embroiders-pvt-ltd-surat-the-income-tax-officer-ward-1-1-surat</loc>
               <lastmod>2022-04-17T14:34:50.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-705-ahd-2005-14-laxmi-protein-products-pvt-ltd-anand-the-income-tax-officer-ward-3-anand</loc>
               <lastmod>2022-04-17T14:37:22.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-647-ahd-2009-14-shri-rameshchandra-s-patel-ahmedabad-the-income-tax-officer-ward-4-4-ahmedabad</loc>
               <lastmod>2022-04-17T14:43:24.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1547-ahd-2001-14-the-jcit-sr-7-ahmedabad-m-s-ramdev-food-products-p-ltd-ahmedabad</loc>
               <lastmod>2022-04-17T14:44:19.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-463-ahd-2008-14-gujarat-insecticides-limited-ankleshwar-the-acit-bharuch-circle-bharuch</loc>
               <lastmod>2022-04-17T14:45:19.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-849-jpr-2011-14-ito-jaipur-m-s-mahima-shiksha-samiti-jaipur</loc>
               <lastmod>2022-04-17T17:53:22.772Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1352-jpr-2010-14-ito-bharatpur-m-s-shri-hair-industries-bharatpur</loc>
               <lastmod>2022-04-17T17:53:37.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-839-jpr-2011-14-acit-jaipur-m-s-zuberi-engineering-company-jaipur</loc>
               <lastmod>2022-04-17T17:53:20.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-jpr-2011-14-acit-alwar-ginni-international-ltd-alwar</loc>
               <lastmod>2022-04-17T17:54:20.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-805-jpr-2011-14-shri-chandu-lal-meena-jaipur-acit-jaipur</loc>
               <lastmod>2022-04-17T17:53:37.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1015-jpr-2011-14-m-s-gemco-jaipur-dcit-jaipur</loc>
               <lastmod>2022-04-17T17:53:17.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-jodh-2012-14-bull-n-bear-share-and-commodity-broking-pvt-ltd-sriganganagar-ito-sriganganagar</loc>
               <lastmod>2022-04-17T17:57:37.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-251-jodh-2010-14-amarjothi-granites-india-pvt-ltd-udaipur-addl-cit-udaipur</loc>
               <lastmod>2022-04-17T17:59:17.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-jodh-2009-14-acit-udaipur-m-s-friends-engineering-works-udaipur</loc>
               <lastmod>2022-04-17T17:58:17.712Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-jodh-2008-14-acit-udaipur-bhanvi-agro-pvt-ltd-udaipur</loc>
               <lastmod>2022-04-17T17:59:17.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-jodh-2010-14-mahavir-prasad-choudhary-churu-ito-churu</loc>
               <lastmod>2022-04-17T17:58:57.736Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-jodh-2010-14-dcit-bhilwara-m-s-rswm-ltd-banswara</loc>
               <lastmod>2022-04-17T17:58:37.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-604-kol-1999-14-kamal-kumar-hirawat-kolkata-acit-inv-cir-4-2-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:15:18.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1541-kol-2011-14-jcit-osd-circle-2-hooghly-hooghly-dr-milan-krishna-roy-hooghly</loc>
               <lastmod>2022-04-17T18:15:18.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-310-kol-2011-14-dcit-central-circle-vii-kolkata-kolkata-m-s-macro-leafin-p-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:15:38.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1044-kol-2011-14-r-s-ispat-ltd-kolkata-dcit-cc-xxiv-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:15:38.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1595-kol-2011-14-dcit-circle-51-kolkata-kolkata-md-khalique-north-24-parganas</loc>
               <lastmod>2022-04-17T18:14:38.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-524-kol-2011-14-the-kalyani-tea-co-ltd-kolkata-dcit-cc-xvii-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:14:38.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1573-kol-2011-14-ratannagar-pinjrapole-samity-kolkata-dit-exemption-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:16:18.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1257-kol-2009-14-m-s-mahakal-himghar-p-ltd-jalpaiguri-addl-cit-range-1-jalpaiguri</loc>
               <lastmod>2022-04-17T18:14:01.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1520-kol-2011-14-purulia-manovikash-kendra-purulia-cit-asansol-asansol</loc>
               <lastmod>2022-04-17T18:14:01.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-lkw-2012-14-radha-raman-agarwal-lucknow-income-tax-officer-lucknow</loc>
               <lastmod>2022-04-17T18:23:58.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-663-kol-2010-14-vesuvius-india-limited-kolkata-cit-kol-iv-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:19:38.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1616-kol-2011-14-sk-safiul-islam-purba-medinipur-ito-ward-4-haldia-purba-medinipur</loc>
               <lastmod>2022-04-17T18:16:21.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-679-kol-2010-14-m-s-world-wide-safety-pvt-ltd-kolkata-cit-kol-iii-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:18:58.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1213-kol-2011-14-m-s-sinclair-amp-company-kolkata-ito-ward-36-3-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:19:41.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-953-kol-2011-14-dcit-circle-8-kolkata-kolkata-m-s-meenakshi-tea-co-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:18:18.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2069-kol-2010-14-ito-ward-34-4-kolkata-kolkata-shri-ganga-prasad-vyas-kolkata</loc>
               <lastmod>2022-04-17T18:18:18.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1872-kol-2010-14-dcit-central-circle-xxii-kolkata-kolkata-m-s-tirupati-jute-industries-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:20:43.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1874-kol-2010-14-biswanath-saha-nadia-ito-ward-1-nadia-nadia</loc>
               <lastmod>2022-04-17T18:21:18.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-kol-2011-14-sajal-kanti-das-north-24-parganas-ito-ward-50-1-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:20:18.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1535-ahd-2011-14-m-s-national-lamination-industries-nani-daman-the-acit-vapi-circle-vapi</loc>
               <lastmod>2025-04-14T20:21:03.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3233-ahd-2010-14-shri-manojkumar-sarawagi-huf-surat-the-acit-cent-circle-4-surat</loc>
               <lastmod>2025-04-17T07:21:43.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-172-ind-2011-16-smt-asha-devi-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-162-ind-2011-16-smt-meena-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-158-ind-2011-16-smt-meena-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-171-ind-2011-16-smt-asha-devi-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-bang-2011-14-m-s-bodhi-professional-solutions-pvt-ltd-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-17T12:21:42.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-bang-2011-14-dcit-bangalore-shri-syed-mateen-aga-bangalore</loc>
               <lastmod>2025-04-17T12:21:42.902Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1300-chandi-2010-14-dcit-patiala-smt-kaushalya-devi-patiala</loc>
               <lastmod>2025-04-17T19:00:45.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-820-chandi-2011-14-m-s-swami-auto-sales-chandigarh-addl-cit-chandigarh</loc>
               <lastmod>2025-04-17T19:00:45.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-chandi-2012-14-kailash-chand-saini-ladwa-ito-kurukshetra</loc>
               <lastmod>2025-04-17T19:00:46.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-agr-2011-14-a-c-i-t-circle-2-gwalior-shri-tilak-raj-jain-alias-gwalior</loc>
               <lastmod>2025-04-20T16:01:19.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-agr-2011-14-i-t-o-ward-2-1-gwalior-m-s-bhatnagar-opticals-gwalior</loc>
               <lastmod>2025-04-20T16:01:19.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-agr-2011-14-m-s-j-c-enterprises-p-ltd-agra-dy-c-i-t-circle-3-1-etah</loc>
               <lastmod>2025-04-20T16:08:12.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-kol-2009-14-acit-c-c-xxviii-kolkata-kolkata-prakash-chandra-bhutoria-kolkata</loc>
               <lastmod>2025-04-13T07:14:04.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3679-ahd-2008-14-the-acit-circle-7-surat-m-s-m-kishor-amp-co-surat</loc>
               <lastmod>2025-04-12T03:07:02.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-462-ahd-2008-14-gujarat-insecticides-limited-ankleshwar-the-acit-bharuch-circle-bharuch</loc>
               <lastmod>2025-04-12T05:35:09.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-ind-2011-14-the-ito-5-3-indore-shri-satyanarayan-goyal-sanawad</loc>
               <lastmod>2025-04-15T17:56:19.028Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-19-agr-2011-23-m-s-khandelwal-associates-mathura-i-t-o-3-2-agra</loc>
               <lastmod>2025-04-16T22:56:31.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-agr-2010-14-smt-babita-jain-gwalior-a-c-i-t-circle-1-gwalior</loc>
               <lastmod>2025-04-16T22:56:34.864Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-agr-2010-14-asstt-c-i-t-gwalior-sh-mukesh-kumar-jain-gwalior</loc>
               <lastmod>2025-04-16T22:56:34.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-agr-2011-14-asstt-c-i-t-cirlce-3-1-jhansi-smt-poonam-gupta-gwalior</loc>
               <lastmod>2025-04-16T22:49:34.386Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-agr-2010-14-smt-shrikant-avunesh-joshi-s-o-shri-avinesh-dattatrya-joshi-gwalior-c-i-t-gwalior</loc>
               <lastmod>2025-04-16T22:49:34.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-agr-2011-14-dy-c-i-t-4-1-agra-m-s-gaurang-cold-storage-agra</loc>
               <lastmod>2025-04-16T22:49:35.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1015-bang-2011-14-m-s-khoday-technologies-limited-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-16T06:28:29.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1802-ahd-2008-14-the-ito-ward-9-3-surat-shri-rakesh-hasmukhlal-bogawala-surat</loc>
               <lastmod>2025-04-14T20:21:09.055Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1273-mum-2011-14-deloite-consulting-india-p-ltd-formerly-knowan-as-mastek-dc-offshore-development-co-p-ltd-mumbai-ito-cir-2-2-3-mumbai</loc>
               <lastmod>2025-04-19T15:22:04.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-645-kol-2011-14-dcit-cc-xvi-kolkata-kolkata-polar-marmo-agglomerates-ltd-kolkata</loc>
               <lastmod>2025-04-13T06:21:06.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-480-mum-2011-24-diva-export-p-ltd-ito-wd-8-1-3</loc>
               <lastmod>2025-04-19T23:01:03.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3963-del-2011-14-billion-heart-beating-foundation-new-delhi-dit-e-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3762-del-2011-14-dcit-osd-dehradun-shri-dinesh-jain-dehradun</loc>
               <lastmod>2025-05-21T09:58:40.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4311-del-2011-14-acit-rewari-the-mahendergarh-central-co-op-bank-ltd-haryana</loc>
               <lastmod>2025-05-21T09:58:40.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-781-del-2011-14-m-s-usha-hydro-dynamics-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3185-ahd-2009-14-the-dcit-circle-1-surat-balmukund-sizers-pvt-ltd-surat</loc>
               <lastmod>2025-04-20T18:29:27.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2108-ahd-2002-14-the-acit-baroda-circle-2-baroda-shri-jaivijay-singh-k-chauhan-baroda</loc>
               <lastmod>2025-04-20T18:57:19.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-ind-2012-24-shri-onkar-gajanand-charity-trust-indore-the-cit-i-indore</loc>
               <lastmod>2025-04-16T18:01:03.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-ind-2012-23-m-s-panjwani-packaging-p-ltd-indore-the-acit-3-1-indore</loc>
               <lastmod>2025-04-16T18:00:59.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-7-ind-2012-23-m-s-panjwani-packaging-p-ltd-indore-the-acit-3-1-indore</loc>
               <lastmod>2025-04-16T18:00:59.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7216-mum-2007-14-m-s-shree-enterprise-mumbai-dcit-14-2-mumbai</loc>
               <lastmod>2025-04-21T00:09:17.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-660-bang-2011-14-acit-bangalore-sri-m-g-vishwanath-reddy-bangalore</loc>
               <lastmod>2025-04-21T02:08:29.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4482-mum-2003-14-acit-cir-8-1-mumbai-m-s-cybertek-system-and-software-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:33:59.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2214-mum-2010-14-rajkumar-k-seksaria-mumbai-acit-12-3-mumbai</loc>
               <lastmod>2022-04-18T17:34:15.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5796-mum-2009-14-s-k-patel-mumbai-acit-cen-cir-41-mumbai</loc>
               <lastmod>2022-04-18T17:34:35.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3630-mum-2009-14-il-amp-fs-windfarms-ltd-previously-known-as-il-amp-fs-energy-dev-co-ltd-mumbai-acit-10-1-mumbai</loc>
               <lastmod>2022-04-18T17:35:15.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3463-mum-2011-14-maharshtra-agro-industires-development-corporation-ltd-mumbai-acit-cir-6-3-mumbai</loc>
               <lastmod>2022-04-18T17:33:15.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4647-mum-2010-14-ito-1-3-kalyan-purshottam-n-deshmukh-huf-mumbai</loc>
               <lastmod>2022-04-18T17:34:15.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3458-mum-2011-14-dcit-cen-cir-5-mumbai-bombay-beads-centre-mumbai</loc>
               <lastmod>2022-04-18T17:32:55.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2893-mum-2009-14-prakash-khetani-mumbai-acit-rg-25-2-mumbai</loc>
               <lastmod>2022-04-18T17:34:35.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6071-mum-2010-14-ddit-it-1-2-mumbai-daimler-chrysler-ag-now-known-as-daimler-ag-mumbai</loc>
               <lastmod>2022-04-18T17:36:15.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6574-mum-2010-14-urvashi-developers-mumbai-ito-wd-3-2-mumbai</loc>
               <lastmod>2022-04-18T17:36:17.098Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3298-mum-2011-14-the-sindhi-immigrants-co-op-hsg-society-ltd-mumbai-ito-wd-22-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:36:37.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6072-mum-2010-14-ddit-it-1-2-mumbai-daimler-chrysler-ag-now-known-as-daimler-ag-mumbai</loc>
               <lastmod>2022-04-18T17:36:59.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4977-mum-2009-14-addl-cit-rg-8-2-mumbai-summit-securities-ltd-formerly-known-as-kec-infrastructure-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:37:55.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3899-mum-2009-14-bharti-airtel-ltd-formerly-bharti-broadband-ltd-new-delhi-addl-cit-rg-8-1-mumbai</loc>
               <lastmod>2022-04-18T17:37:55.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1278-mum-2010-14-litolier-properties-p-ltd-mumbai-ito-wd-5-2-3-mumbai</loc>
               <lastmod>2022-04-18T17:37:15.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5580-mum-2010-14-mukesh-a-motasha-mumbai-addl-cti-9-3-mumbai</loc>
               <lastmod>2022-04-18T17:36:55.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5493-mum-2009-14-acit-cir-15-1-mumbai-meru-impex-mumbai</loc>
               <lastmod>2022-04-18T17:37:35.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1499-mum-2011-14-r-kina-garment-p-ltd-mumbai-ito-10-2-4-mumbai</loc>
               <lastmod>2022-04-18T17:38:35.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2809-mum-2006-14-the-ddit-it-2-1-mumbai-m-s-united-parcel-service-co-mumbai</loc>
               <lastmod>2022-04-18T17:41:15.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2808-mum-2006-14-the-ddit-it-2-1-mumbai-m-s-united-parcel-service-co-mumbai</loc>
               <lastmod>2022-04-18T17:41:35.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5242-mum-2010-14-ito-22-2-1-navi-mumbai-lalit-shyam-tekchandani-mumbai</loc>
               <lastmod>2022-04-18T17:40:15.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3661-mum-2011-14-ito-25-2-3-mumbai-sai-krupa-developers-mumbai</loc>
               <lastmod>2022-04-18T17:39:15.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-628-mum-2010-14-wns-north-america-inc-mumbai-adit-it-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:40:55.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3888-mum-2011-14-dalal-mckenna-p-ltd-mumbai-dcit-5-1-mumbai</loc>
               <lastmod>2022-04-18T17:38:35.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2528-mum-2011-14-ramakant-s-pilani-mumbai-ito-8-1-4-mumbai</loc>
               <lastmod>2022-04-18T17:38:18.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4526-mum-2009-14-acit-mumbai-hemchand-lalji-gala-thane</loc>
               <lastmod>2022-04-18T17:45:36.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4477-mum-2011-14-shah-financial-services-ltd-mumbai-ito-8-3-1-mumbai</loc>
               <lastmod>2022-04-18T17:45:36.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3894-mum-2011-14-dcit-16-3-mumbai-daksha-s-wahal-mumbai</loc>
               <lastmod>2022-04-18T17:41:55.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3871-mum-2011-14-tubhyam-trust-mumbai-dit-e-mumbai</loc>
               <lastmod>2022-04-18T17:41:55.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6246-mum-2009-14-prithvi-prakashan-p-ltd-mumbai-dcit-cen-cir-47-mumbai</loc>
               <lastmod>2022-04-18T17:43:42.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3887-mum-2011-14-ito-24-2-2-mumbai-sanjay-dhondiram-khot-mumbai</loc>
               <lastmod>2022-04-18T17:42:15.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4081-mum-2011-14-park-light-investments-p-ltd-mumbai-ito-4-2-1-mumbai</loc>
               <lastmod>2022-04-18T17:45:59.354Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4204-mum-2011-14-akistex-world-wide-impex-ltd-mumbai-ito-3-1-1-mumbai</loc>
               <lastmod>2022-04-18T17:45:59.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6407-mum-2010-14-addl-cit-rg-22-1-navi-mumbai-haresh-m-hindocha-mumbai</loc>
               <lastmod>2022-04-18T17:45:59.371Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3474-mum-2010-14-acit-6-2-mumbai-ceat-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:48:56.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2319-mum-2011-14-amrut-nanjibhai-dhoragiya-prop-m-s-heena-enterprises-navi-mumbai-dcit-22-3-navi-mumbai</loc>
               <lastmod>2022-04-18T17:48:38.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8463-mum-2011-14-axa-world-funds-a-c-axa-world-funds-aedificandi-global-mumbai-ddit-it-1-1-mumbai</loc>
               <lastmod>2022-04-18T17:47:56.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6970-mum-2010-14-asst-cit-2-1-mumbai-apsara-plastics-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:47:59.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2503-mum-2011-14-junnar-farms-p-ltd-mumbai-ito-5-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:48:16.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4271-mum-2011-14-hermes-developers-mumbai-ito-12-1-4-mumbai</loc>
               <lastmod>2022-04-18T17:48:58.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4158-mum-2011-14-union-bank-of-india-mumbai-acit-ltu-mumbai</loc>
               <lastmod>2022-04-18T17:49:56.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-969-mum-2009-14-bhupesh-j-govani-mumbai-acit-25-1-mumbai</loc>
               <lastmod>2022-04-18T17:50:58.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1959-mum-2010-14-p-i-drugs-amp-pharmaceuticals-ltd-mumbai-dcit-3-3-mumbai</loc>
               <lastmod>2022-04-18T17:49:16.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4160-mum-2011-14-union-bank-of-india-mumbai-acit-ltu-mumbai</loc>
               <lastmod>2022-04-18T17:49:16.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3862-mum-2011-14-acit-24-1-mumbai-kantilal-g-kotecha-pune</loc>
               <lastmod>2022-04-18T17:49:36.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-mum-2010-14-maanraj-trading-p-ltd-now-under-liqudation-mumbai-acit-cir-6-3-mumbai</loc>
               <lastmod>2022-04-18T17:50:22.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5694-mum-2010-14-shakti-enterprises-mumbai-ito-wd-24-3-4-mumbai</loc>
               <lastmod>2022-04-18T17:52:39.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3227-mum-2005-14-dcit-5-1-mumbai-m-s-essar-steel-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:52:39.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5140-mum-2010-14-nilgiri-herbals-amp-agro-industries-p-ltd-mumbai-dcit-7-1-mumbai</loc>
               <lastmod>2022-04-18T17:52:56.172Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4241-mum-2011-14-atit-textiles-industries-p-ltd-mumbai-acit-cir-6-1-mumbai</loc>
               <lastmod>2022-04-18T17:54:07.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5896-mum-2010-14-dcit-cir-8-2-mumbai-pmi-entertainment-i-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:53:16.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4286-mum-2011-14-ajay-kumar-p-dhandhania-mumbai-acit-24-1-mumbai</loc>
               <lastmod>2022-04-18T17:53:36.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2141-mum-2011-14-dcit-24-3-mumbai-smt-sangita-seth-mumbai</loc>
               <lastmod>2022-04-18T17:55:03.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-939-mum-2010-14-ito-13-3-1-mumbai-late-shri-virchand-n-sone-legal-heir-shri-jay-virchand-soni-mumbai</loc>
               <lastmod>2022-04-18T17:56:56.215Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5752-mum-2010-14-hincon-finance-ltd-mumbai-acit-cen-cir-22-mumbai</loc>
               <lastmod>2022-04-18T17:55:36.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4430-mum-2010-14-addl-cit-cir-13-3-mumbai-virchand-narshi-soni-mumbai</loc>
               <lastmod>2022-04-18T17:56:16.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4460-mum-2010-14-fun-multiplex-p-ltd-merged-with-e-city-retail-india-p-ltd-mumbai-acit-rg-8-1-mumbai</loc>
               <lastmod>2022-04-18T17:56:16.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4441-mum-2010-14-tuv-inida-p-ltd-mumbai-addl-cit-rg-10-3-mumbai</loc>
               <lastmod>2022-04-18T17:56:16.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3910-mum-2009-14-deloitte-consulting-india-p-ltd-mumbai-dcit-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:57:22.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1188-mum-2009-14-dcit-1-1-mumbai-bombay-gas-co-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:57:39.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8457-mum-2010-14-ashok-b-bafna-mumbai-dcit-cir-15-1-mumbai</loc>
               <lastmod>2022-04-18T17:55:16.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-pan-2012-14-dy-cit-cc-panaji-m-s-jayalakshmi-mahila-vividodeshagala-souharda-sahakari-ltd-karwar</loc>
               <lastmod>2022-04-18T17:58:39.582Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3334-mum-2006-14-m-s-aarti-industries-ltd-mumbai-addl-cit-rg-10-3-mumbai</loc>
               <lastmod>2022-04-18T17:58:24.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-597-pun-2010-14-shri-dinesh-nemichandra-ganeshwade-pune-ito-wd-3-4-pune</loc>
               <lastmod>2022-04-18T18:06:42.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1261-rjt-2010-14-the-acit-circle-2-rajkot-gujarat-shri-jayantkumar-m-doshi-rajkot-gujarat</loc>
               <lastmod>2022-04-18T18:15:56.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1206-rjt-2010-14-shri-dipakbhai-dinkarray-sheth-rajkot-gujarat-the-income-tax-officer-ward-4-4-rajkot-gujarat</loc>
               <lastmod>2022-04-18T18:15:39.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-rjt-2012-14-m-s-deepmala-marine-export-veraval-the-deputy-commissioner-of-income-tax-circle-1-junagadh</loc>
               <lastmod>2022-04-18T18:15:16.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1488-chny-2011-14-the-coimbatore-cosmopolitan-club-coimbatore-acit-coimbatore</loc>
               <lastmod>2022-04-17T15:49:53.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-133-ahd-2010-23-m-s-vepar-pvt-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-132-ahd-2010-23-m-s-vepar-pvt-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-324-ahd-2008-23-m-s-m-kishor-amp-co-surat-the-acit-circle-7-surat</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-chny-2012-23-m-s-concord-agencies-chennai-acit-chennai</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-8-rjt-2011-23-shri-jayantkumar-m-doshi-rajkot-gujarat-the-assistant-commissioner-of-income-tax-circle-2-rajkot-gujarat</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-176-ahd-2011-24-gujarat-ind-power-co-ltd-baroda-the-acit-osd-circle-1-baroda</loc>
               <lastmod>2024-10-09T22:34:58.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-chny-2012-24-smt-shivabala-devi-r-chennai-acit-chennai</loc>
               <lastmod>2024-10-09T22:34:58.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4993-del-2010-14-dcit-new-delhi-m-s-amira-foods-india-ltd-new-delhi</loc>
               <lastmod>2025-04-18T05:35:45.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4992-del-2010-14-dcit-new-delhi-m-s-amira-foods-india-ltd-new-delhi</loc>
               <lastmod>2025-04-18T05:35:45.314Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-chandi-2011-14-ito-chandigarh-m-s-mega-packages-chandigarh</loc>
               <lastmod>2025-04-21T01:43:35.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1292-rjt-2010-14-m-s-parmar-motor-garage-rajkot-gujarat-the-income-tax-officer-ward-2-2-jamnagar</loc>
               <lastmod>2025-04-21T01:43:38.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3616-mum-2011-14-eschmann-textures-india-p-ltd-mumbai-ito-wd-9-1-3-mumbai</loc>
               <lastmod>2025-04-20T22:43:24.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6021-mum-2008-14-m-s-sunil-hotels-pvt-ltd-mumbai-dy-c-i-t-range-8-3-mumbai</loc>
               <lastmod>2025-04-20T22:43:24.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5575-mum-2009-14-emc-mumbai-addl-cit-tds-rg-1-mumbai</loc>
               <lastmod>2025-04-20T23:50:30.488Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3023-ahd-2008-14-m-s-gujarat-roadlines-ahmedabad-the-income-tax-officer-ward-9-4-ahmedabad</loc>
               <lastmod>2025-04-18T00:29:18.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1338-ahd-2009-14-the-agricultural-produce-market-committee-valsad-the-acit-valsad-circle-valsad</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2499-ahd-2009-14-the-ito-ward-7-1-ahmedabad-smt-nirmaladevi-m-agrawal-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2480-ahd-2011-14-r-r-patel-gases-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-3-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3044-ahd-2009-14-orley-laboratories-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-2-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-790-ahd-2009-14-akash-fashion-prints-pvt-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-994-ahd-2010-14-the-acit-circle-8-ahmedabad-m-s-vepar-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-ahd-2012-14-the-acit-osd-circle-10-ahmedabad-sonal-dhiren-vora-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-hyd-2009-14-m-s-koya-amp-co-construction-pvt-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2022-04-17T17:24:58.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-951-hyd-2011-14-sripad-deshpande-hyderabad-ito-ward-7-1-hyderabad</loc>
               <lastmod>2022-04-17T17:31:27.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1218-hyd-2009-14-the-dcit-hyderabad-m-s-shri-shakti-lpg-hyderabad</loc>
               <lastmod>2022-04-17T17:31:27.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-ind-2011-14-m-s-surabhi-homes-pvt-ltd-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2022-04-17T17:42:37.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-ind-2011-14-m-s-soumya-homes-pvt-ltd-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2022-04-17T17:43:57.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-369-ind-2011-14-shri-gangasagar-land-amp-finance-co-dewas-the-acit-1-1-ujjain</loc>
               <lastmod>2022-04-17T17:43:57.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-232-ind-2011-14-m-s-texmo-pipes-amp-products-ltd-burhanpur-the-director-of-income-tax-cib-bhopal</loc>
               <lastmod>2022-04-17T17:44:20.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-ind-2011-14-the-acit-circle-2-1-indore-m-s-narmada-malwa-gramin-bank-indore</loc>
               <lastmod>2022-04-17T17:42:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6088-mum-2010-14-ddit-e-ii-2-mumbai-national-institute-of-construction-management-and-research-mumbai</loc>
               <lastmod>2025-04-20T21:50:25.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5072-del-2010-14-ito-new-delhi-m-s-goel-linkers-pvt-ltd-ghaziabad</loc>
               <lastmod>2025-04-16T14:07:27.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2127-del-2008-14-acit-circle-10-1-new-delhi-dewan-sugar-ltd-meerut</loc>
               <lastmod>2025-04-16T14:07:27.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-ind-2011-14-the-acit-3-1-indore-m-s-mittal-appliances-ltd-indore</loc>
               <lastmod>2025-04-16T17:56:33.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-10-ind-2011-23-m-s-m-p-police-corporation-ltd-bhopal-the-asstt-commissioner-of-income-tax-circle-2-1-bhopal</loc>
               <lastmod>2025-04-16T17:56:34.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1229-chandi-2011-14-the-collector-land-acquisition-chandigarh-addl-cit-tds-chandigarh</loc>
               <lastmod>2025-04-17T21:28:42.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1231-chandi-2011-14-the-collector-land-acquisition-chandigarh-addl-cit-tds-chandigarh</loc>
               <lastmod>2025-04-17T21:28:42.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1103-chandi-2011-14-smt-tripta-puri-patiala-ito-patiala</loc>
               <lastmod>2025-04-17T20:14:44.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1188-del-2011-14-ito-new-delhi-m-s-indian-vaccines-corporation-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:28:55.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3082-del-2011-14-ito-new-delhi-m-s-indian-vaccines-corporation-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:28:55.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-del-2012-14-h-s-management-institute-p-ltd-moradabad-ito-new-delhi</loc>
               <lastmod>2025-04-18T07:49:50.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3495-mum-2011-14-sea-glimpse-investments-p-ltd-mumbai-addl-cit-rg-3-3-mumbai</loc>
               <lastmod>2025-04-21T12:09:24.019Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3980-mum-2007-14-m-s-sportsfield-amusements-mumbai-the-acit-rg-24-3-mumbai</loc>
               <lastmod>2025-04-21T00:15:53.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1771-ahd-2009-14-the-dcit-circle-4-baroda-prakash-chemicals-agencies-pvt-ltd-baroda</loc>
               <lastmod>2025-04-15T12:42:16.967Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4459-ahd-2007-14-diamond-cables-ltd-baroda-the-acit-circle-1-1-baroda</loc>
               <lastmod>2025-04-15T12:49:14.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-170-ahd-2009-24-gujarat-ind-power-co-ltd-baroda-the-acit-osd-circle-1</loc>
               <lastmod>2025-04-15T12:49:14.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-681-ahd-2010-14-m-s-shiv-construction-consortium-baroda-the-income-tax-officer-ward-2-5-baroda</loc>
               <lastmod>2025-04-16T20:49:35.616Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3939-mum-2011-14-acit-osd-rg-1-mumbai-alka-india-ltd-mumbai</loc>
               <lastmod>2025-04-14T15:14:05.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4184-mum-2011-14-anil-m-chhabria-mumbai-acit-19-3-mumbai</loc>
               <lastmod>2025-04-19T22:01:11.372Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6538-mum-2010-14-acit-13-2-mumbai-lalif-abdulla-sheikh-mumbai</loc>
               <lastmod>2025-04-19T22:01:11.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6355-mum-2008-14-m-s-atlas-tours-amp-travels-mumbai-acit-central-circle-45-mumbai</loc>
               <lastmod>2025-04-19T22:01:11.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3468-mum-2010-14-rameshkumar-dujari-huf-mumbai-dcit-26-2-mumbai</loc>
               <lastmod>2025-04-19T22:56:56.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-104-ahd-2010-24-gujarat-co-op-milk-mktg-federation-ltd-anand-the-acit-anand-circle-anand</loc>
               <lastmod>2025-04-17T16:56:44.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2754-mum-2009-14-dcit-cc-47-mumbai-prithvi-prakashan-p-ltd-mumbai</loc>
               <lastmod>2025-04-17T18:01:39.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-406-asr-2011-14-the-asstt-commissioner-of-income-tax-amritsar-m-s-kandhari-beverages-p-ltd-amritsar</loc>
               <lastmod>2025-04-17T06:49:39.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-asr-2011-14-the-asstt-commissioner-of-income-tax-amritsar-m-s-kandhari-beverages-p-ltd-amritsar</loc>
               <lastmod>2025-04-17T06:49:39.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-asr-2011-14-sh-gurmeet-singh-sehmbay-huf-goraya-the-income-tax-officer-phagwara</loc>
               <lastmod>2025-04-17T06:56:41.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-asr-2011-14-shri-dinesh-kumar-dhir-sultanpur-lodhi-the-income-tax-officer-kapurthala</loc>
               <lastmod>2025-04-17T06:15:03.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2580-del-2008-14-parivar-seva-sansthan-new-delhi-ddit-e-new-delhi</loc>
               <lastmod>2022-04-07T06:19:45.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1173-del-2010-14-ddit-new-delhi-parivar-seva-santha-new-delhi</loc>
               <lastmod>2022-04-07T06:19:45.520Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-124-pun-2011-14-vikrant-shivajirao-patil-pune-acit-circle-3-pune-pune</loc>
               <lastmod>2025-04-20T07:29:12.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6553-mum-2006-14-dcit-cent-cir-32-mumbai-m-s-asian-paints-ltd-mumbai</loc>
               <lastmod>2025-04-21T16:50:30.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-pun-2011-14-shri-ratanlal-sujanmal-dugar-pune-ito-wd-2-3-pune</loc>
               <lastmod>2025-04-20T09:01:15.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1107-pun-2010-14-m-s-deepa-perfumery-works-nashik-ito-malegaon</loc>
               <lastmod>2025-04-20T09:15:08.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-pun-2011-14-smt-usha-gurumukh-sukhwani-pune-dcit-cent-cir-1-1-pune</loc>
               <lastmod>2025-04-20T09:15:06.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1260-rjt-2010-14-the-acit-circle-2-rajkot-gujarat-shri-jayantkumar-m-doshi-rajkot-gujarat</loc>
               <lastmod>2025-04-20T10:29:10.746Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5039-mum-2009-14-rajesh-n-shah-mumbai-jcit-21-1-navi-mumbai</loc>
               <lastmod>2025-05-02T18:08:35.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3926-del-2011-14-acit-new-delhi-smt-vibha-puri-new-delhi</loc>
               <lastmod>2025-05-02T18:08:25.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1696-del-2011-14-acit-new-delhi-mr-t-hosoi-new-delhi</loc>
               <lastmod>2025-05-02T18:08:26.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4360-del-2011-14-acit-new-delhi-sh-vinit-beriwala-new-delhi</loc>
               <lastmod>2025-05-02T18:08:26.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-972-del-2010-14-m-s-r-s-components-amp-controls-india-ltd-new-delhi-cit-new-delhi</loc>
               <lastmod>2025-05-02T18:08:26.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5228-del-2010-14-dcit-new-delhi-m-s-pooja-international-ltd-new-delhi</loc>
               <lastmod>2025-05-02T18:08:27.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2404-del-2011-14-sh-rajesh-kumar-rohtak-ito-rohtak</loc>
               <lastmod>2025-05-02T18:08:27.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5698-del-2010-14-m-s-tecnotree-convergence-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-05-02T18:08:27.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-del-2012-14-acit-new-delhi-shri-v-k-pardesi-new-delhi</loc>
               <lastmod>2025-05-02T18:08:24.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-del-2012-14-vadehra-furnishers-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-02T18:08:24.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-del-2012-14-acit-new-delhi-shri-v-k-pardesi-new-delhi</loc>
               <lastmod>2025-05-02T18:08:24.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1047-jpr-2010-14-ito-jaipur-vimal-kumar-mantri-jaipur</loc>
               <lastmod>2025-05-02T18:08:32.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-del-2012-14-ito-new-delhi-shri-pawan-kumar-new-delhi</loc>
               <lastmod>2025-04-16T15:28:29.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-del-2012-14-addl-cit-meerut-m-s-radhey-lal-ved-prakash-meerut</loc>
               <lastmod>2025-04-16T15:28:30.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-del-2012-14-smt-rekha-goel-ghaziabad-ito-ghaziabad</loc>
               <lastmod>2025-04-14T21:49:07.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4379-mum-2010-14-acit-8-1-mumbai-fun-multiplex-p-ltd-mumbai</loc>
               <lastmod>2025-04-21T16:29:33.063Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-376-asr-2011-14-the-dy-commissioner-of-income-tax-jammu-m-s-shree-sita-ram-jammu</loc>
               <lastmod>2025-04-17T06:35:43.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-asr-2011-14-the-asstt-commissioner-of-income-tax-bathinda-m-s-saint-kabir-educational-trust-fazilka</loc>
               <lastmod>2025-04-17T06:35:41.974Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-asr-2011-14-the-dy-commissioner-of-income-tax-jammu-m-s-ace-engineering-co-jammu</loc>
               <lastmod>2025-04-17T06:35:40.970Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-380-asr-2011-14-the-income-tax-officer-jammu-m-s-shiv-giri-metal-industries-jammu</loc>
               <lastmod>2025-04-17T06:35:43.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-302-asr-2011-14-the-dy-commissioner-of-income-tax-pathankot-the-gurdaspur-primary-gurdaspur</loc>
               <lastmod>2025-04-17T07:00:45.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-asr-2011-14-sh-gurmeet-singh-sehmbay-huf-goraya-the-income-tax-officer-phagwara</loc>
               <lastmod>2025-04-17T06:56:41.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5237-mum-2010-14-ito-8-2-4-mumbai-ozone-finance-amp-investment-p-ltd-mumbai</loc>
               <lastmod>2025-04-17T18:35:46.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-941-mum-2010-14-ito-13-3-1-mumbai-late-shri-virchand-n-sone-legal-heir-shri-jay-virchand-soni-mumbai</loc>
               <lastmod>2025-04-21T12:50:56.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3371-del-2011-14-raj-rani-gupta-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T15:28:28.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2801-del-2009-14-acit-new-delhi-m-s-nand-kishor-amp-sons-new-delhi</loc>
               <lastmod>2025-04-18T08:56:45.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-del-2011-14-acit-new-delhi-m-s-dentsply-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T02:28:56.647Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-del-2012-14-shri-rahul-das-meerut-cit-meerut</loc>
               <lastmod>2025-04-16T15:28:29.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-del-2012-14-m-s-rani-shaver-poultry-breeding-farms-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T15:28:29.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3863-del-2009-14-dcit-new-delhi-m-s-ozone-pharmaceuticals-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T08:56:46.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-asr-2011-14-the-income-tax-officer-amritsar-m-s-puri-rice-mills-amritsar</loc>
               <lastmod>2025-04-21T11:50:20.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3956-ahd-2008-14-the-dcit-circle-12-ahmedabad-shri-lalchand-bhagchand-vasvani-ahmedabad</loc>
               <lastmod>2025-04-15T12:42:16.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5243-mum-2010-14-ito-22-2-1-navi-mumbai-lalit-shyam-tekchandani-mumbai</loc>
               <lastmod>2025-05-02T18:08:35.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4065-mum-2011-14-ito-3-2-3-mumbai-kotak-forex-brokerage-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:08:35.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-ind-2012-24-the-ito-4-3-indore-shri-harish-kumar-bhatia-indore</loc>
               <lastmod>2025-04-15T18:14:30.176Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1670-chny-2010-14-ito-ramanathapuram-shri-m-shanmugam-ramanathapuram</loc>
               <lastmod>2025-04-12T18:21:06.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3281-ahd-2011-14-the-dcit-circle-2-surat-shri-pankaj-chugh-surat</loc>
               <lastmod>2025-04-17T02:07:34.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1672-ahd-2009-14-gujarat-industrial-investment-corporation-gandhinagar-the-acit-gandhinagar-circle-gandhinagar</loc>
               <lastmod>2025-04-17T01:49:32.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-222-ahd-2004-23-m-s-span-diagnostics-ltd-surat-the-acit-circle-4-surat</loc>
               <lastmod>2025-04-12T01:28:01.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2842-ahd-2010-14-m-s-parshwanath-farm-ahmedabad-the-acit-circle-7-ahmedabad</loc>
               <lastmod>2025-04-12T01:28:02.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-980-ahd-2005-14-the-acit-anand-circle-anand-laxmi-protein-products-pvt-ltd-anand</loc>
               <lastmod>2025-04-12T01:28:02.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-843-ahd-2006-14-sambhav-media-limited-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
               <lastmod>2025-04-12T01:28:00.371Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1209-ahd-2006-14-the-acit-osd-range-8-ahmedabad-sambhav-media-limited-ahmedabad</loc>
               <lastmod>2025-04-12T01:28:00.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2453-mum-2009-14-dcit-4-1-mumbai-edelweiss-securities-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T21:56:00.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-chny-2012-23-m-s-jf-chit-funds-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-72-chny-2008-23-shri-r-rajendran-l-r-of-late-n-a-rengasamy-tiruchengode-acit-salem</loc>
               <lastmod>2025-06-05T13:57:13.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-40-chny-2012-23-m-s-may-india-laboratories-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-chny-2011-24-m-s-edac-engineering-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1035-chny-2011-14-dcit-chennai-m-s-navia-markets-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-632-chny-2011-14-m-s-navia-markets-limited-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-19-chny-2011-16-m-s-r-s-windtech-engineers-pvt-ltd-nagercoil-dcit-i-c-tirunelveli</loc>
               <lastmod>2025-06-05T13:57:13.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-913-chny-2011-14-m-s-aban-offshore-limited-chennai-addl-cit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1320-chny-2011-14-acit-chennai-m-s-balaji-distilleries-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1000-chny-2011-14-acit-chennai-m-s-sri-lakshmi-saraswathi-textiles-arni-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1582-chny-2011-14-m-s-samu-electronics-kumbakonam-dcit-kumbakonam</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-chny-2009-14-t-thomas-educational-trust-chennai-ito-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-chny-2011-14-indian-islamic-mission-chennai-dit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1306-chny-2011-14-m-s-glorious-evangelical-ministries-tuticorin-cit-madurai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1581-chny-2011-14-acit-chennai-m-s-raj-kumar-impex-p-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1712-chny-2011-14-g-girija-coimbatore-dcit-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1943-chny-2009-14-dcit-madurai-m-s-selvaraj-tex-madurai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1944-chny-2009-14-dcit-madurai-m-s-selvaraj-tex-madurai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-chny-2011-14-kalima-company-chidambaram-dcit-cuddalore</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4434-del-2007-14-british-airways-ddit-circle-2-1</loc>
               <lastmod>2025-04-18T08:56:47.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1766-del-2005-14-british-airways-plc-ddit-circle-1-1</loc>
               <lastmod>2025-04-18T08:56:47.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2935-del-2010-14-senior-india-private-ltd-delhi-jcit-new-delhi</loc>
               <lastmod>2025-04-18T11:14:48.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4894-del-2011-14-jcit-osd-new-delhi-m-s-super-cassettes-industries-ltd-noida</loc>
               <lastmod>2025-04-18T11:14:48.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2192-del-2011-14-sonia-gupta-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T13:22:14.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-711-pun-2010-14-ito-jalgaon-shri-pradeep-rajkumar-agrawal-jalgaon</loc>
               <lastmod>2025-04-14T16:35:05.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-pun-2010-14-smt-ghatge-sadhana-madhavrao-i-t-o-ward-1-ichalkaranji-ichalkaranji</loc>
               <lastmod>2025-04-14T16:35:04.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-52-kol-2011-23-r-s-ispat-ltd-kolkata-acit-central-circle-xxiv-kolkata-kolkata</loc>
               <lastmod>2025-04-12T05:07:04.019Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-104-kol-2011-24-m-s-d-k-industries-kolkata-ito-ward-34-3-kolkata-kolkata</loc>
               <lastmod>2025-04-12T05:07:06.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-479-mum-2011-24-medispray-labs-p-ltd-dcit-cen-cir-2</loc>
               <lastmod>2025-04-21T18:29:52.932Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-995-bang-2011-14-indigra-exports-pvt-ltd-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-21T17:36:33.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-203-del-2011-24-m-s-acides-solutions-pvt-ltd-noida-ito-new-delhi</loc>
               <lastmod>2025-04-16T13:28:28.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-539-mum-2011-24-k-a-malani-ito-22-2-1</loc>
               <lastmod>2025-04-21T19:08:53.647Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4810-del-2009-14-m-s-shruti-fasterners-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T19:36:00.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-396-del-2011-23-m-s-spice-distribution-ltd-new-delhi-jcit-osd-new-delhi</loc>
               <lastmod>2025-04-18T19:36:00.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-ctk-2011-14-late-sanjeev-kumar-sahoo-ito-paradeep</loc>
               <lastmod>2025-04-16T09:28:28.876Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-240-mum-2009-23-american-school-of-bombay-education-trust-mumbai-ddit-e-ii-2-mumbai</loc>
               <lastmod>2025-04-16T11:28:28.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-241-mum-2009-23-american-school-of-bombay-education-trust-mumbai-ddit-e-ii-2-mumbai</loc>
               <lastmod>2025-04-16T11:28:28.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-541-mum-2011-24-karishma-exports-dcit-14-3-2</loc>
               <lastmod>2025-04-16T11:35:33.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-27-hyd-2012-24-avanthi-feeds-ltd-hyderabad-dcit-circle-1-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-hyd-2012-24-mirza-nazir-baig-hyderabad-dcit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-hyd-2012-24-m-s-bhavani-agro-p-ltd-hyderabad-ito-osd-2-central-range-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-228-hyd-2011-24-ito-ward-16-2-hyderabad-m-s-matrix-power-p-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-929-chny-2010-14-dr-p-g-viswanathan-chennai-dcit-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1661-chny-2011-14-acit-chennai-m-s-shriram-chits-tamilnadu-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1182-chny-2011-14-shriram-chits-tamilnadu-pvt-limited-chennai-acit-chengalput</loc>
               <lastmod>2025-07-07T14:10:02.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1657-chny-2011-14-acit-chennai-shri-p-harihara-rao-chennai</loc>
               <lastmod>2025-07-07T14:10:02.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-del-2007-14-arevat-amp-d-instrument-transformer-india-dcit-coy-circle-1-1</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1303-chny-2011-14-acit-chennai-m-s-southern-power-systems-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-527-chny-2009-14-m-s-millennium-alcobev-private-limited-bangalore-dcit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1612-chny-2011-14-acit-chennai-m-s-kasturi-amp-sons-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1375-chny-2011-14-sri-kanchi-mahaswamigal-sadhapthi-veda-sivakama-padasalai-trust-madurai-cit-madurai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1619-chny-2009-14-acit-chennai-m-s-millennium-alcobev-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2019-chny-2008-14-m-s-millennium-alcobev-private-limited-bangalore-dcit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-771-chny-2011-14-acit-chennai-m-s-shree-mother-plast-india-p-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-chny-2012-14-m-s-easwari-murugan-constructions-theni-income-tax-officer-theni</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-730-chny-2011-14-ddit-chennai-merit-international-education-foundations-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-930-chny-2010-14-smt-v-muthulakshmi-chennai-dcit-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5188-mum-2010-14-orion-international-support-mumbai-dcit-cir-7-1-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-39-mum-2010-16-acit-cir-2-thane-arvind-parasrampuria-thane</loc>
               <lastmod>2025-07-10T06:43:47.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6860-mum-2011-14-dcit-2-3-mumbai-trent-ltd-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2295-mum-2007-14-acit-rg-8-3-mumbai-m-s-tara-jewels-exports-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3857-mum-2011-14-ito-15-3-2-mumbai-chheda-construction-co-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4302-mum-2011-14-hind-commerce-ltd-mumbai-acit-cir-6-3-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-bang-2011-14-k-radhakrishna-naik-puttur-dcit-mangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-bang-2011-14-k-radhakrishna-naik-puttur-dcit-mangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1314-bang-2011-14-the-president-mysore-ito-mysore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1089-bang-2010-14-dr-a-c-sreeram-bangalore-acit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-617-bang-2010-14-dcit-bangalore-m-s-hewlett-packard-india-sales-p-ltd-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-bang-2011-14-ibm-india-private-limited-bangalore-ito-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1053-bang-2010-14-smt-sadarama-s-chadagar-bangalore-tro-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1343-bang-2010-14-m-s-continuous-computing-india-pvt-ltd-bangalore-ito-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-bang-2011-14-samsung-electronics-company-limited-india-software-operations-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-17-chny-2011-16-m-anitha-devi-thiruvarur-acit-trichy</loc>
               <lastmod>2025-07-07T14:10:02.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1946-hyd-2011-14-dcit-circle-2-2-hyderabad-m-s-hyderabad-race-club-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-hyd-2011-14-hyderabad-race-club-hyderabad-dcit-cir-2-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-338-hyd-2009-14-kmc-constructions-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1223-hyd-2007-14-kmc-constructions-ltd-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-924-hyd-2010-14-m-s-sampre-nutritions-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-hyd-2010-14-m-s-net-matrix-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1567-hyd-2011-14-dcit-central-circle-4-hyderabad-sri-potla-nageswara-rao-khammam</loc>
               <lastmod>2025-07-10T07:45:16.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1520-hyd-2011-14-sri-potla-nageswara-rao-bangalore-dcit-central-circle-4-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1457-hyd-2011-14-modi-shelters-pvt-ltd-secunderabad-ito-ward-16-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1468-hyd-2011-14-dcit-central-circle-5-hyderabad-m-s-sri-krishna-jewellery-mart-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-hyd-2010-14-m-s-the-karimnagar-district-co-operative-central-bank-ltd-karimnagar-jcit-karimnagar</loc>
               <lastmod>2025-07-10T07:45:16.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-814-hyd-2011-14-aaroyasri-health-care-trust-hyd-hyderabad-ito-ward-14-2-tds-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-hyd-2003-14-m-s-kmc-constructions-ltd-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1458-hyd-2011-14-modi-builders-amp-realtors-p-ltd-secunderabad-acit-circle-16-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1528-hyd-2011-14-dcit-central-circle-4-hyderabad-sri-potla-nageswara-rao-khammam</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1706-hyd-2008-14-acit-hyderabad-m-s-ushodaya-enterprises-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1543-hyd-2011-14-acit-cir-10-1-hyderabad-m-s-essvy-constructions-secunderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-hyd-2011-14-acit-cir-16-3-hyderabad-m-s-pvr-industries-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1721-hyd-2011-14-m-s-uttarashada-greenlands-pvt-ltd-secunderabad-ito-osd-3-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1720-hyd-2011-14-brnr-agro-pvt-ltd-hyd-secunderabad-acit-osd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-851-hyd-2011-14-the-assistant-commissioner-of-income-tax-hyderabad-katari-vijaya-lakshmi-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1542-hyd-2010-14-legend-estates-privat-ltd-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-hyd-2007-14-dict-hyderabad-m-s-coromandel-bio-tech-industries-india-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-144-coch-2004-16-dcit-ernakulam-joy-thomas-thrissur</loc>
               <lastmod>2025-07-22T10:42:20.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-coch-2010-16-smt-jaitha-g-kollam-dcit-kollam</loc>
               <lastmod>2025-07-22T10:42:20.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1834-chny-2003-14-acit-chennai-m-s-midland-latex-products-ltd-chennai</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-383-coch-2010-14-v-u-siddique-muvattupuzha-acit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-coch-2010-14-m-s-parisons-roller-flour-mills-p-ltd-calicut-acit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-coch-2010-14-skyline-systems-amp-services-cochin-acit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-coch-2010-14-skyline-systems-amp-services-cochin-acit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-coch-2010-14-skyline-systems-amp-services-cochin-acit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-coch-2010-14-m-s-travancore-foundation-trichur-cit-kottayam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-coch-2010-24-dcit-alappuzha-n-c-john-amp-sons-p-ltd-alappuzha</loc>
               <lastmod>2025-07-22T10:42:20.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-coch-2012-24-gouttham-reddy-kottayam-ito-kottayam</loc>
               <lastmod>2025-07-22T10:42:20.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-323-coch-2010-14-m-s-the-kannur-dist-co-op-bank-ltd-kannur-acit-kannur</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-coch-2010-14-smt-shammy-muheyiddin-paravur-acit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-coch-2011-14-m-s-green-fuels-kannur-ito-kannur</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-538-coch-2010-14-m-s-fashion-textiles-kollam-the-acit-kollam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-433-coch-2010-14-dcit-kannur-m-s-the-kannur-dist-co-op-bank-kannur</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-602-coch-2010-14-acit-trivandrum-somatheeram-ayurvedic-beach-resorts-p-ltd-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-414-coch-2010-14-acit-calicut-kasargode-institute-of-medical-sciences-kasargode</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-coch-2010-14-acit-mattancherry-m-s-haridef-agencies-cochin</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-lkw-2011-24-dcit-sultanpur-shri-udai-pratap-singh-ind-pratapgarh</loc>
               <lastmod>2025-04-22T07:15:55.156Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-185-del-2002-16-dcit-circle-2-1-a-c-gulati</loc>
               <lastmod>2025-07-10T12:35:27.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-585-del-2011-14-shri-kapil-chopra-ghaziabad-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-del-2012-14-sh-kewal-krishan-sharma-dehradun-ito-dehradun</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2390-del-2011-14-dr-kartar-singh-yadav-new-delhi-acit-rewari</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5672-del-2010-14-shri-kuldeep-kumar-sharma-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-ran-2011-14-institute-of-science-amp-management-ranchi-the-cit-central-patna</loc>
               <lastmod>2025-07-10T12:35:27.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-del-2012-14-ito-rohtak-m-s-parle-biscuits-pvt-ltd-jhajjar</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5032-del-2011-14-m-s-it-enfraservices-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4260-del-2011-14-dcit-dehradun-m-s-krishi-utpadan-mandi-samiti-dehradun</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-268-chny-2011-24-m-s-gems-park-hotels-pvt-ltd-tiruvannamalai-acit-chennai</loc>
               <lastmod>2025-07-29T13:51:18.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-chny-2012-24-ito-tuticorin-shri-p-hariharan-udangudi</loc>
               <lastmod>2025-09-17T13:00:40.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1704-chny-2011-14-m-s-sri-sankaraa-trust-chennai-dit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-chny-2004-14-ito-salem-sri-s-ganesan-salem</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1486-chny-2011-14-the-coimbatore-cosmopolitan-club-coimbatore-acit-coimbatore</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-chny-2012-14-indomer-ananthi-chandramohan-charitable-trust-chennai-dit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-495-chny-2010-14-dr-k-senthilnathan-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.378Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-494-chny-2010-14-dr-k-senthilnathan-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-899-chny-2011-14-m-s-narendra-properties-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1180-chny-2011-14-acit-chennai-m-s-nippo-batteries-co-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1533-chny-2011-14-smt-shobha-devi-kanodia-chennai-acit-erode</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1721-chny-2011-14-sree-annapoorna-gowrishankar-estates-and-constructions-private-limited-coimbatore-acit-coimbatore</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-444-chny-2011-14-dcit-chennai-m-s-rajeswari-foundations-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-758-chny-2011-14-acit-chennai-shri-v-n-devadoss-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1483-chny-2011-14-m-s-n-rajagopal-chettiar-amp-sons-karur-dcit-trichy</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-chny-2011-14-acit-chennai-m-s-bharat-scans-pvt-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trans-asian-shipping-services-p-ltd-union-of-india-and-deputy-commissioner-of-income-tax-circle-4-2-and-commissioner-of-income-tax-appeals-ii-and-income-tax-appellate-tribunal-7522</loc>
               <lastmod>2025-09-18T06:56:30.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishna-processors-union-of-india-sca-1984-2002</loc>
               <lastmod>2025-09-18T06:57:56.740Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-sheetal-suri-commissioner-of-sales-tax-orissa-and-additional-commissioner-of-sales-tax-north-zone-and-sales-tax-officer-vigilance-sambalpur-2367</loc>
               <lastmod>2025-09-18T07:02:49.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hindustan-live-stock-agency-deputy-commissioner-of-income-tax-central-circle-1-609-2008</loc>
               <lastmod>2025-09-18T07:02:49.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-catholic-syrian-bank-ltd-the-addl-commissioner-of-income-tax-circle-1-1-trichur-98-2011</loc>
               <lastmod>2025-09-18T07:06:35.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-ekl-appliances-ltd-1068-2011-1070-2011</loc>
               <lastmod>2025-09-18T07:01:28.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-rishikesh-buildcon-pvt-ltd-1719-2010</loc>
               <lastmod>2025-09-18T07:01:28.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-numero-uno-financial-services-pvt-ltd-857-2011</loc>
               <lastmod>2025-09-18T07:01:28.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-ekl-appliances-ltd-1070-2011</loc>
               <lastmod>2025-09-18T07:01:28.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ganesh-housing-corporation-ltd-dy-commissioner-of-income-tax-circle-4-anr-sca-15067-2011</loc>
               <lastmod>2025-09-18T07:04:22.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/comm-of-income-tax-krishna-cold-storage-61-2000</loc>
               <lastmod>2025-09-18T07:08:01.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-income-tax-officer-ward-2-2-adinath-cooperative-bank-limited-1420-2010</loc>
               <lastmod>2025-09-18T07:08:01.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prime-liquors-leasing-pvt-ltd-and-s-manjit-singh-and-amolak-singh-bhatia-and-harvansh-singh-bhatia-and-surjeet-singh-bhatia-and-gulab-singh-bhatia-and-harjinder-singh-and-ratan-trader-union-of-india-and-chief-commissioner-of-income-tax-bhopal-and-commissioner-of-income-tax-jabalpur-and-central-board-of-direct-taxes-ministry-of-finance-department-of-revenue-government-of-india-2048-1996</loc>
               <lastmod>2025-12-25T11:45:25.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kavita-enterprises-through-its-proprietor-jagdish-prasad-kedia-and-mamta-enterprises-through-its-attorney-girdharilal-agrawal-and-mohd-nooh-and-lokesh-trading-company-through-its-proprietor-rajesh-jaiswal-and-bajrang-prasad-agrawal-and-shimil-kumar-agrawal-and-nand-kishore-agrawal-and-bilaspur-bidi-leaves-merchants-association-through-its-president-jagdish-prasad-kedia-and-pankaj-kumar-agrawal-and-kalyan-trading-company-through-shivkumar-chandra-agrawal-and-mohit-enterprises-through-its-proprietor-saroj-devi-union-of-india-through-secretary-ministry-of-finance-and-central-board-of-direct-taxes-ministry-of-finance-government-of-india-and-chief-commissioner-of-income-tax-central-revenue-building-hoshangabad-road-bhopal-and-commissioner-of-income-tax-jabalpur-and-assistant-commissioner-of-income-tax-investigation-bilaspur-and-income-tax-officer-bilaspur-and-conservator-of-forest-ex-officio-general-manager-m-p-state-minor-forest-produce-t-cooperative-federation-limited-bilaspur-and-madhya-pradesh-state-minor-forest-produce-trading-development-corporation-federation-limited-through-its-managing-director-and-divisional-forest-officer-bilaspur-2185-1995</loc>
               <lastmod>2025-12-25T11:45:25.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-abdul-khalam-thehnal-manzil-attingal-chirayankeezhu-the-inspecting-assistant-commissioner-office-of-the-inspecting-assistant-commissioner-civil-station-kottayam-and-the-deputy-commissioner-of-commercial-taxes-sasthri-road-kottayam-and-the-deputy-tahsildar-revenue-recovery-taluk-office-chirayankeezhu-652</loc>
               <lastmod>2025-12-25T10:00:25.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-174-mum-2011-24-forbes-and-co-ltd-mumbai-ito-2-1-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-485-mum-2011-24-asst-cen-cir-33-kunal-assets-amp-exim-p-ltd</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6566-mum-2010-14-ito-25-1-4-mumbai-bhavana-m-vyas-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1762-mum-2010-14-dcit-cen-cir-1-thane-neel-sidhi-enterprises-navi-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3438-mum-2011-14-maharashtra-agro-industries-development-corporation-ltd-mumbai-dcit-cc-31-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3863-mum-2011-14-acit-24-1-mumbai-t-m-thakore-pharmaceuticals-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8834-mum-2010-14-tata-autocomp-systems-p-ltd-mumbai-dcit-cir-2-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parixit-industries-pvt-ltd-asst-commissioner-of-income-tax-osd-circle-5-17722-2011</loc>
               <lastmod>2025-12-25T08:10:31.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/white-silco-private-limited-assistant-commissioner-of-income-tax-central-circle-2-2-2012-2009</loc>
               <lastmod>2025-12-25T08:10:31.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4525-mum-2009-14-addl-cit-mumbai-hemchand-lalji-gala-thane</loc>
               <lastmod>2025-12-23T08:22:15.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6712-mum-2010-14-hdfc-bank-ltd-successor-to-business-of-centurion-bank-ltd-mumbai-asst-cit-2-3-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6509-mum-2010-14-acit-cir-20-1-mumbai-h-r-j-surjicals-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-463-mum-2010-14-harsha-h-javeri-mumbai-dcit-12-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sunil-vidhyasagar-gat-and-anr-shalini-verma-and-officer-of-dy-director-of-income-tax-inv-and-ors-324-2012</loc>
               <lastmod>2025-12-25T08:10:31.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-kol-2012-24-alliance-management-amp-fiscal-services-ltd-kolkata-dcit-circle-46-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-24-hyd-2011-16-dcit-circle-13-1-hyderabad-m-s-narayanee-pictures-hyderabad</loc>
               <lastmod>2025-04-19T03:21:54.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-28-hyd-2011-16-bagga-distilleries-hyderabad-pvt-ltd-hyderabad-dcit-central-circle-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2006-hyd-2011-14-ito-ward-1-nalgonda-satyanarayana-reddy-sama-prop-m-s-sai-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2018-hyd-2011-14-ito-ward-1-nalgonda-m-s-venkateswara-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2001-hyd-2011-14-ito-ward-1-nalgonda-sri-kundur-venkat-ramana-reddy-prop-durga-mahalakshmi-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2002-hyd-2011-14-ito-ward-1-nalgonda-vishnu-karanti-prop-mathyagiri-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.961Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2003-hyd-2011-14-ito-ward-1-nalgonda-pragnapuram-ramakrishna-nalgonda</loc>
               <lastmod>2025-05-02T18:08:31.047Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-399-hyd-2010-14-y-jyothirmoy-hyderabad-dcit-warangal</loc>
               <lastmod>2025-05-02T18:08:31.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2042-hyd-2011-14-ito-suryapet-sri-loggoni-srinivasulu-goud-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2029-hyd-2011-14-ito-ward-1-nalgonda-shiva-sai-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2032-hyd-2011-14-ito-ward-1-nalgonda-venkat-reddy-kandala-prop-m-s-balaji-wines-nalgonda-district</loc>
               <lastmod>2025-05-02T18:08:30.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2023-hyd-2011-14-ito-ward-1-nalgonda-m-s-sri-laxmi-wines-nalgonda-district</loc>
               <lastmod>2025-05-02T18:08:30.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2017-hyd-2011-14-ito-ward-1-nalgonda-pakker-venkat-reddy-prop-mayuri-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2024-hyd-2011-14-ito-ward-1-nalgonda-m-s-sri-siva-ramakrishna-wines-nalgonda-district</loc>
               <lastmod>2025-05-02T18:08:30.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-kol-2012-14-shambhu-shaw-kolkata-ito-ward-37-2-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3684-del-2009-14-mr-sharad-bhargava-huf-gurgaon-ito-gurgaon</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4122-del-2011-14-mrinalini-bhalla-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3949-del-2010-14-acit-new-delhi-m-s-dhampur-alchochem-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4189-del-2011-14-dcit-new-delhi-m-s-modi-mundipharma-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2345-del-2011-14-ito-muzaffarnagar-sh-om-singh-malik-muzaffarnagar</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4184-del-2011-14-nercomm-labs-private-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4166-del-2011-14-mahila-mangal-charitable-trust-new-delhi-dit-exemptions-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5878-del-2011-14-dcit-new-delhi-m-s-elymer-international-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3852-del-2009-14-ito-new-delhi-m-s-sinhal-products-p-ltd-delhi</loc>
               <lastmod>2026-01-09T08:57:34.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5882-del-2011-14-dcit-new-delhi-m-s-dynamic-consultant-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-del-2012-14-holidays-to-treasure-india-tours-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-15-kol-2008-16-sri-kailash-prasad-jain-kolkata-acit-central-circle-xx-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-326-asr-2011-14-the-income-tax-officer-pathankot-m-s-t-k-paper-mills-pathankot</loc>
               <lastmod>2025-04-17T06:49:39.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4087-del-2009-14-dcit-new-delhi-m-s-make-my-trip-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T13:15:08.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3208-del-2011-14-ito-narnaul-sh-mohan-lal-mehta-prop-haryana</loc>
               <lastmod>2025-04-16T15:00:31.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1873-mum-2010-14-uti-securities-ltd-now-known-as-standard-chartered-stci-capital-markets-ltd-mumbai-addl-cit-rg-4-2-mumbai</loc>
               <lastmod>2025-04-21T06:36:36.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3928-mum-2011-14-uniphos-enterprises-ltd-mumbai-dcit-cen-cir-38-mumbai</loc>
               <lastmod>2025-04-18T23:00:55.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5797-mum-2010-14-fortune-hotels-amp-estate-p-ltd-mumbai-acit-cen-cir-29-mumbai</loc>
               <lastmod>2025-04-18T23:00:55.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6743-mum-2010-14-udhav-holdings-p-ltd-mumbai-dcit-cir-3-3-mumbai</loc>
               <lastmod>2025-04-18T23:00:55.256Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-594-pun-2010-14-shri-mahesh-nemichandra-ganeshwade-pune-ito-wd-3-4-pune</loc>
               <lastmod>2025-04-20T04:50:10.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3262-del-2011-14-dcit-new-delhi-m-s-sports-station-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T20:07:58.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4702-del-2010-14-mr-prem-arora-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-20T15:29:20.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-del-2012-14-adit-dehradun-m-s-oil-amp-natural-gas-corporation-ltd-as-representative-assessee-of-m-s-gaffney-cline-amp-associates-uk-dehradun</loc>
               <lastmod>2025-04-14T09:21:05.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-del-2012-14-acit-new-delhi-shri-satish-sehrawat-new-delhi</loc>
               <lastmod>2025-04-18T20:07:58.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3259-del-2011-14-dcit-new-delhi-m-s-sql-star-international-ltd-hyderabad</loc>
               <lastmod>2025-04-18T20:07:58.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-del-2012-14-ito-new-delhi-shri-pawan-kumar-new-delhi</loc>
               <lastmod>2025-04-16T15:28:29.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-asr-2011-14-the-income-tax-officer-jalandhar-shri-charanjit-singh-kanwar-kartarpur</loc>
               <lastmod>2025-04-17T06:49:39.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-asr-2011-14-the-dy-commissioner-of-income-tax-pathankot-smt-usha-rani-pathankot</loc>
               <lastmod>2025-04-17T06:35:46.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-asr-2011-14-sh-balwinder-singh-jalandhar-the-income-tax-officer-nawanshahr</loc>
               <lastmod>2025-04-17T06:21:51.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-301-asr-2011-14-smt-jasminder-kaur-amritsar-the-a-c-i-t-amritsar</loc>
               <lastmod>2025-04-21T11:50:21.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2103-del-2011-14-ito-new-delhi-m-s-aapki-marketing-private-ltd-new-delhi</loc>
               <lastmod>2025-04-18T05:35:45.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-asr-2011-14-m-s-shree-krishna-enterprises-moga-the-income-tax-officer-moga</loc>
               <lastmod>2025-04-17T06:15:03.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3677-del-2011-14-eldeco-infrastructure-amp-properties-ltd-new-delhi-cit-new-delhi</loc>
               <lastmod>2025-04-16T13:49:31.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5862-del-2010-14-m-s-one-city-promoters-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T08:42:50.341Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-jodh-2011-14-bakhtawar-singh-shaktawat-udaipur-ito-udaipur</loc>
               <lastmod>2025-04-15T22:56:25.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-304-mum-2008-14-m-s-handy-tells-pvt-ltd-mumbai-the-ito-9-2-1-mumbai</loc>
               <lastmod>2025-04-19T00:08:26.772Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5935-mum-2010-14-acit-8-1-mumbai-femstex-trading-co-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T00:08:26.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-asr-2011-14-the-income-tax-officer-jammu-m-s-shiva-mint-industries-jammu</loc>
               <lastmod>2025-04-17T06:21:47.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-del-2012-14-dcit-new-delhi-m-s-r-k-amp-sons-huf-new-delhi</loc>
               <lastmod>2025-04-18T20:00:56.086Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3263-del-2011-14-dcit-new-delhi-m-s-splendid-builders-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T20:07:58.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4161-mum-2011-14-union-bank-of-india-mumbai-acit-ltu-mumbai</loc>
               <lastmod>2025-04-21T14:57:30.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-147-mum-2010-23-virchand-narshi-sone-since-decd-through-jay-virchand-soni-mumbai-ito-13-3-1-mumbai</loc>
               <lastmod>2025-04-21T12:50:56.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1577-del-2010-14-sh-hulas-rahul-gupta-new-delhi-cit-new-delhi</loc>
               <lastmod>2025-04-16T14:07:28.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5832-del-2011-14-dcit-new-delhi-m-s-i-k-international-publishing-house-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T14:07:28.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4319-del-2011-14-prayatn-new-delhi-dit-exemptions-new-delhi</loc>
               <lastmod>2025-04-16T15:28:29.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2581-del-2008-14-parivar-seva-sansthan-new-delhi-ddit-e-new-delhi</loc>
               <lastmod>2022-04-07T06:19:45.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1476-del-2003-14-pariwar-seva-savsthan-ddit-industrial-cir</loc>
               <lastmod>2022-04-07T06:19:45.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-asr-2011-14-the-income-tax-officer-jammu-sh-sushil-kumar-jain-jammu</loc>
               <lastmod>2025-04-17T06:35:43.586Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-asr-2011-14-the-dy-commissioner-of-income-tax-jammu-m-s-suntec-controls-lane-17-phase-ii-jammu</loc>
               <lastmod>2025-04-17T06:35:41.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-80-asr-2010-24-m-s-krishna-paints-amp-chemicals-unit-ii-hoshiarpur-the-assistant-commissioner-of-inocme-tax-jalandhar</loc>
               <lastmod>2025-04-17T07:00:42.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5939-del-2010-14-marine-logistics-solutions-llc-dehradun-adit-dehradun</loc>
               <lastmod>2025-04-14T09:21:04.926Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1420-del-2010-14-dcit-hisar-parkash-industries-ltd-hisar</loc>
               <lastmod>2025-04-14T09:28:04.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-jodh-2010-14-shree-ambay-palace-sriganganagar-ao-sriganganagar</loc>
               <lastmod>2025-05-02T18:08:32.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-jodh-2010-14-dcit-bhilwara-shri-banna-lal-jat-bhilwara</loc>
               <lastmod>2025-05-02T18:08:32.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1615-ahd-2005-14-biyani-impex-pvt-ltd-surat-the-income-tax-officer-ward-1-1-surat</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2498-ahd-2009-14-the-ito-ward-7-1-ahmedabad-shri-jaideep-ravindra-agrawal-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-ahd-2012-14-the-acit-circle-7-ahmedabad-m-s-zydus-trus-prop-of-cadam-enterprise-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4157-mum-2011-14-union-bank-of-india-mumbai-acit-ltu-mumbai</loc>
               <lastmod>2025-04-21T14:57:30.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-del-2012-14-m-s-upyogi-finvest-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-02T18:08:25.588Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4552-del-2010-14-m-s-vimal-exports-international-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-02T18:08:25.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2022-del-2011-14-jcit-new-delhi-m-s-video-electronics-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-02T18:08:26.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1688-del-2011-14-parichay-educational-society-noida-addl-cit-noida</loc>
               <lastmod>2025-05-02T18:08:26.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-411-del-2012-14-m-s-rkb-foundation-meerut-cit-meerut</loc>
               <lastmod>2025-05-02T18:08:27.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4767-del-2009-14-dcit-new-delhi-m-s-johnson-matthey-india-p-ltd-new-delhi</loc>
               <lastmod>2025-05-02T18:08:27.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5697-del-2010-14-m-s-tecnotree-convergence-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-05-02T18:08:27.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1650-del-2008-14-acit-cc-6-new-delhi-sahara-india-financial-amp-investmentcorpn-ltd-lucknow</loc>
               <lastmod>2025-05-02T18:08:27.962Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5889-del-2011-14-ito-new-delhi-sh-uttam-chand-jain-new-delhi</loc>
               <lastmod>2025-04-16T16:56:30.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4869-mum-2010-14-dcit-cc-35-mumbai-romen-m-patel-mumbai</loc>
               <lastmod>2025-05-02T18:08:35.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-12-mum-2010-16-acit-25-3-mumbai-dayaben-l-rathod-mumbai</loc>
               <lastmod>2025-04-19T18:29:20.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6852-mum-2010-14-amit-navinchandra-vora-mumbai-dcit-17-2-mumbai</loc>
               <lastmod>2025-05-02T18:08:35.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5421-mum-2010-14-ansari-bilal-ahmed-mohd-isa-mumbai-ito-wd-3-1-mumbai</loc>
               <lastmod>2025-04-19T22:01:11.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4053-mum-2011-14-ashok-k-bhavnani-mumbai-dcit-12-2-mumbai</loc>
               <lastmod>2025-04-19T22:01:11.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4025-mum-2011-14-konega-internaitonal-p-ltd-mumbai-acit-8-3-osd-mumbai</loc>
               <lastmod>2025-04-19T22:01:11.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-704-del-2010-14-acit-new-delhi-shri-satish-aggarwal-delhi</loc>
               <lastmod>2025-04-18T11:14:52.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-200-ahd-2011-24-shri-navinchandra-v-chokshi-huf-surat-the-income-tax-officer-ward-9-3-surat</loc>
               <lastmod>2024-10-09T22:34:58.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-171-ahd-2009-24-gujarat-ind-power-co-ltd-baroda-the-acit-osd-circle-1</loc>
               <lastmod>2024-10-09T22:34:58.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-53-bang-2011-24-addl-c-i-t-bangalore-shri-dhiraj-kumar-bhandari-bangalore</loc>
               <lastmod>2024-10-09T22:34:58.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-148-ahd-2007-23-pearl-energy-amp-infrastructure-ltd-now-known-as-sambhav-media-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
               <lastmod>2024-10-10T05:48:29.608Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4778-del-2009-14-sunbean-technocom-advisors-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T13:22:14.341Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4890-del-2011-14-jcit-osd-new-delhi-m-s-suzuki-motorcycle-i-pvt-ltd-gurgaon</loc>
               <lastmod>2025-04-18T13:22:14.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1247-chandi-2010-14-gurmail-singh-contractor-kurukshetra-ito-kurukshetra</loc>
               <lastmod>2025-04-17T20:14:45.562Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-chandi-2012-14-ashok-mittal-panchkula-ito-panchkula</loc>
               <lastmod>2025-04-15T14:35:22.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-161-ind-2011-16-smt-meena-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-431-ahd-2009-14-shri-rameshchandra-s-patel-ahmedabad-the-income-tax-officer-ward-4-4-ahmedabad</loc>
               <lastmod>2025-04-17T10:00:36.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-841-chandi-2009-14-smt-jaswinderwant-kaur-bains-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-04-17T19:21:43.044Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-chandi-2012-14-ito-tds-i-ludhiana-m-s-life-insurance-corpn-of-india-ludhiana</loc>
               <lastmod>2025-04-17T21:00:39.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1091-chandi-2010-14-m-s-a-k-trading-company-limited-chandigarh-addl-cit-chandigarh</loc>
               <lastmod>2025-04-14T06:49:00.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-792-chandi-2011-14-the-ludhiana-improvement-trust-ludhiana-ito-tds-ludhiana</loc>
               <lastmod>2025-04-17T19:14:42.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-chandi-2012-14-anil-kumar-ambala-ito-tds-panchkula</loc>
               <lastmod>2025-04-17T20:14:45.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-chandi-2011-14-acit-patiala-m-s-groz-beckert-asia-pvt-chandigarh</loc>
               <lastmod>2025-04-17T21:00:38.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5-ctk-2012-14-ito-paradeep-aziz-saheb-kendrapada</loc>
               <lastmod>2025-04-20T18:36:23.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1149-bang-2011-14-airvana-networks-india-private-limited-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-21T17:15:34.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1252-bang-2010-14-m-s-first-advantage-offshore-services-pvt-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-21T02:08:29.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-agr-2011-14-mr-chakresh-kumar-jain-delhi-dy-c-i-t-circle-4-1-agra</loc>
               <lastmod>2025-04-20T16:01:19.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-agr-2011-14-m-s-lakhpat-singh-contractors-gwalior-asstt-c-i-t-range-3-gwalior</loc>
               <lastmod>2025-04-20T16:01:18.908Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-agr-2011-14-das-cold-storage-pvt-ltd-agra-asstt-c-i-t-cricle-3-1-etah</loc>
               <lastmod>2025-04-16T22:56:33.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-agr-2011-14-a-c-i-t-circle-3-1-gwalior-smt-poonam-gupta-gwalior</loc>
               <lastmod>2025-04-20T16:01:19.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-851-ahd-2009-14-rich-paints-ltd-baroda-the-income-tax-officer-ward-4-2-baroda</loc>
               <lastmod>2025-04-12T01:28:01.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2899-ahd-2006-14-gomti-fibres-ltd-surat-the-income-tax-officer-ward-1-2-surat</loc>
               <lastmod>2025-04-12T01:28:01.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3039-ahd-2009-14-kabra-plastics-ltd-surat-the-income-tax-officer-ward-1-3-surat</loc>
               <lastmod>2025-04-20T18:22:28.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-881-pun-2010-14-prashant-pralhad-ashtekar-pune-ito-pune</loc>
               <lastmod>2025-04-14T16:35:04.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1250-pun-2009-14-m-s-rahul-construction-co-pune-ito-wd-3-1-pune</loc>
               <lastmod>2025-04-14T16:35:04.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-443-agr-2011-14-hardayal-charitabal-and-educational-trust-agra-c-i-t-ii-agra</loc>
               <lastmod>2025-04-20T16:08:12.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1325-ahd-2008-14-m-s-vedant-enterprise-bharuch-the-jt-cit-bharuch-range-bharuch</loc>
               <lastmod>2025-04-12T02:42:03.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-chandi-2012-14-ito-ludhiana-m-s-abbott-agency-ludhiana</loc>
               <lastmod>2022-04-17T15:20:43.217Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-chandi-2011-14-ito-ludhiana-the-lalton-kalan-janta-co-op-ludhiana</loc>
               <lastmod>2022-04-17T15:20:51.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-chandi-2011-14-ito-kurukshetra-m-s-shakti-rice-mills-kurukshetra</loc>
               <lastmod>2022-04-17T15:20:54.058Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-hyd-2010-14-sri-p-veeranjaneyulu-anantapur-cit-tirupathi-tirupathi</loc>
               <lastmod>2022-04-17T17:31:10.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-hyd-2007-14-dict-hyderabad-m-s-coromandel-bio-tech-industries-india-ltd-hyderabad</loc>
               <lastmod>2022-04-17T17:31:27.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-960-hyd-2011-14-m-s-umraw-online-hyd-hyderabad-ito-ward-7-4-hyderabad</loc>
               <lastmod>2022-04-17T17:31:50.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-323-ind-2011-14-the-acit-indore-m-s-panjwani-packaging-p-ltd-indore</loc>
               <lastmod>2022-04-17T17:43:00.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-ind-2011-14-the-acit-3-1-indore-m-s-sanghvi-foods-pvt-ltd-indore</loc>
               <lastmod>2022-04-17T17:43:17.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-ind-2010-14-m-s-ssc-projects-pvt-ltd-indore-the-addl-cit-indore</loc>
               <lastmod>2022-04-17T17:43:37.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-ind-2011-14-shri-anil-kumar-agrawal-dewas-the-acit-1-1-ujjain</loc>
               <lastmod>2022-04-17T17:43:57.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1041-jpr-2011-14-acit-jaipur-m-s-kotawala-leasing-amp-finance-p-ltd-jaipur</loc>
               <lastmod>2022-04-17T17:54:20.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1107-jpr-2011-14-shiv-ratan-rahti-foundation-kota-cit-kota</loc>
               <lastmod>2022-04-17T17:54:37.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-822-jpr-2011-14-dcit-alwar-shri-narendra-pandey-jaipur</loc>
               <lastmod>2022-04-17T17:53:57.680Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-jodh-2011-14-m-s-saraf-seasoning-udhyog-sardarshahar-ito-churu</loc>
               <lastmod>2022-04-17T17:57:57.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-jodh-2009-14-jaisalmer-sahakari-upbhokta-wholesale-jaisalmer-ito-bari-sadri</loc>
               <lastmod>2022-04-17T17:58:00.591Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-jodh-2009-14-m-s-supertech-diamonds-tools-p-ltd-rajsamand-acit-udaipur</loc>
               <lastmod>2022-04-17T17:58:17.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1596-kol-2011-14-dcit-circle-51-kolkata-kolkata-shri-yasmin-khalique-north-24-parganas</loc>
               <lastmod>2022-04-17T18:14:18.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1501-kol-2011-14-dindayal-kayan-kolkata-ito-ward-34-3-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:14:18.204Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-306-kol-2011-14-dcit-central-circle-vii-kolkata-kolkata-m-s-kanodia-vyapaar-co-p-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:15:38.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1585-kol-2011-14-shri-pankaj-chowdhury-murshidabad-ito-ward-4-murshidabad-murshidabad</loc>
               <lastmod>2022-04-17T18:17:18.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-522-kol-2011-14-bhiwani-vanaspati-limited-kolkata-ito-ward-5-3-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:14:38.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-165-kol-2012-14-sayed-tabrez-ahmed-kolkata-ito-ward-37-4-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:16:01.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1608-kol-2011-14-sheela-sanyal-kolkata-ito-ward-51-4-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:17:41.058Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-731-kol-2011-14-ito-ward-8-3-kolkata-kolkata-m-s-prime-holdings-pvt-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:19:18.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-349-kol-2011-14-dcit-circle-8-kolkata-kolkata-m-s-five-stein-india-projects-pvt-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:19:18.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2062-kol-2010-14-dcit-circle-4-kolkata-kolkata-m-s-karam-chand-thapar-amp-bros-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:19:18.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1429-kol-2010-14-dcit-circle-9-kolkata-kolkata-m-s-khusal-finance-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:19:18.251Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-kol-2012-14-dilip-b-desai-kolkata-dcit-circle-54-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:18:58.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1567-kol-2010-14-dcit-circle-2-kolkata-kolkata-m-s-ojas-suppliers-ltd-kolkata</loc>
               <lastmod>2022-04-17T18:21:18.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2020-kol-2010-14-shri-naresh-kumar-kakra-kolkata-ito-ward-35-2-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:20:38.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2033-kol-2010-14-md-alauddin-kolkata-ito-ward-22-1-kolkata-kolkata</loc>
               <lastmod>2022-04-17T18:18:41.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3523-mum-2011-14-ito-10-3-4-mumbai-common-effulent-treatment-plant-thae-belapur-association-navi-mumbai</loc>
               <lastmod>2022-04-18T17:32:55.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3670-mum-2003-14-acit-cir-8-1-mumbai-m-s-cybrer-tech-systems-amp-software-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:33:38.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2875-mum-2010-14-ramgopal-polytex-ltd-mumbai-acit-osd-3-3-mumbai</loc>
               <lastmod>2022-04-18T17:32:55.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3320-mum-2011-14-dcit-cen-cir-23-mumbai-rasila-mehta-mumbai</loc>
               <lastmod>2022-04-18T17:34:15.908Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6607-mum-2010-14-uma-uday-sale-mumbai-ito-wd-26-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:35:57.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4256-mum-2010-14-kishore-j-gokul-mumbai-ito-wd-12-3-3-mumbai</loc>
               <lastmod>2022-04-18T17:36:15.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3897-mum-2011-14-dcit-9-2-mumbai-packam-controls-p-ltd-formerly-kinown-as-patel-aluminium-p-ld-mumbai</loc>
               <lastmod>2022-04-18T17:38:18.515Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6074-mum-2010-14-ddit-it-1-2-mumbai-daimler-chrysler-ag-now-known-as-daimler-ag-mumbai</loc>
               <lastmod>2022-04-18T17:35:55.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1497-mum-2009-14-dcit-cir-4-2-mumbai-s-i-investments-amp-broking-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:38:35.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4104-mum-2010-14-runwal-developers-p-ltd-mumbai-dcit-cen-cir-23-mumbai</loc>
               <lastmod>2022-04-18T17:34:35.926Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3789-mum-2011-14-late-shri-padamshi-a-shah-mumbai-ito-14-1-1-mumbai</loc>
               <lastmod>2022-04-18T17:35:35.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3394-mum-2010-14-acit-sd-2-2-mumbai-subhkam-capital-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:36:40.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-882-hyd-2006-14-kernex-micro-systems-india-limited-hyderabad-dcit-hyderabad</loc>
               <lastmod>2022-04-17T17:30:16.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1088-rjt-2010-14-shri-dushyant-r-patel-gandhidham-the-assistant-commissioner-of-income-tax-gandhidham-circle-gandhidham</loc>
               <lastmod>2025-04-21T01:43:38.307Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2204-mum-2011-14-dr-jayant-p-shah-mumbai-dy-cit-11-2-mumbai</loc>
               <lastmod>2025-04-20T23:50:30.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5581-mum-2009-14-emc-mumbai-addl-cit-tds-rg-1-mumbai</loc>
               <lastmod>2025-04-20T23:50:30.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-32-kol-2010-24-acit-cc-xxv-kolkata-kolkata-shri-loknath-prasad-gupta-north-24-parganas</loc>
               <lastmod>2025-04-21T01:50:38.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1199-mum-2007-14-dcit-cent-cir-9-mumbai-m-s-uniflex-cables-ltd-mumbai</loc>
               <lastmod>2025-04-21T00:22:55.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1130-chandi-2011-14-sh-sunil-kumar-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-04-21T01:43:35.907Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-982-chandi-2011-14-sh-suresh-chand-bansal-panchkula-addl-cit-chandigarh</loc>
               <lastmod>2025-04-21T01:36:34.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1230-chandi-2011-14-the-collector-land-acquisition-chandigarh-addl-cit-tds-chandigarh</loc>
               <lastmod>2025-04-17T21:28:42.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1240-chandi-2010-14-h-p-tourism-development-corporation-ritz-annexe-shimla-acit-shimla</loc>
               <lastmod>2025-04-17T20:00:48.079Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1164-chandi-2011-14-m-s-eastman-impex-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-17T20:49:39.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2117-del-2011-14-acit-faridabad-m-s-laksons-footwear-p-ltd-faridabad</loc>
               <lastmod>2025-04-14T10:00:11.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3241-del-2011-14-ito-new-delhi-sh-surinder-sehgal-new-delhi</loc>
               <lastmod>2025-04-14T10:00:11.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-32-kol-2009-16-shri-binod-kumar-jain-kolkata-acit-circle-44-kolkata-kolkata</loc>
               <lastmod>2025-04-13T07:14:04.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-agr-2011-14-m-s-maheshwari-book-shoppe-agra-i-t-o-1-2-agra</loc>
               <lastmod>2025-04-20T16:50:18.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-984-chandi-2010-14-ito-ludhiana-m-s-dulari-digital-photo-services-pvt-ltd-ludhiana</loc>
               <lastmod>2025-04-21T01:36:33.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-37-chandi-2010-23-m-s-dulari-digital-photo-services-pvt-ltd-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-21T01:36:33.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2770-ahd-2011-14-shri-shankarlal-chachan-ahmedabad-the-income-tax-officer-ward-11-4-ahmedabad</loc>
               <lastmod>2025-04-16T20:49:36.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-154-ahd-2011-24-shri-laxmanbhai-r-jalu-huf-surat-the-income-tax-officer-ward-3-2-surat</loc>
               <lastmod>2025-04-18T00:29:18.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-228-ahd-2010-14-the-dcit-circle-9-ahmedabad-m-s-l-g-chaudhary-ahmedabad</loc>
               <lastmod>2025-04-18T00:29:18.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3530-ahd-2004-14-m-s-n-k-pharma-industries-ahmedabad-the-acit-circle-6-ahmedabad</loc>
               <lastmod>2025-04-17T16:56:43.900Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3631-ahd-2008-14-m-s-ishwar-arts-mumbai-the-income-tax-officer-ward-2-2-baroda</loc>
               <lastmod>2025-04-17T16:56:42.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1202-del-2010-14-swaran-lata-chugh-ghaziabad-ito-ghaziabad</loc>
               <lastmod>2025-04-18T19:35:59.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3384-del-2011-14-jcit-noida-smt-sarla-vig-noida</loc>
               <lastmod>2025-04-18T19:35:59.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3411-del-2011-14-mr-subhash-garg-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T19:35:59.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4523-del-2005-14-som-nath-virmani-acit-cir-37-1</loc>
               <lastmod>2025-04-18T19:35:59.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5408-del-2011-14-ito-panipat-smt-rukhmani-devi-prop-panipat</loc>
               <lastmod>2025-04-18T19:29:09.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-47-ahd-2008-23-gujarat-gas-company-ltd-ahmedabad-acit-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-227-ahd-2009-23-shri-jaideep-ravindra-agrawal-ahmedabad-the-income-tax-officer-ward-7-1-ahmedabad</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-42-chandi-2010-23-smt-reeta-khanna-patiala-ito-patiala</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-50-hyd-2012-23-i-t-o-ward-1-nalgonda-smt-eshwaramma-gundagoni-hyderabad</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-178-ind-2011-16-shri-rajesh-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:18.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-174-ind-2011-16-smt-asha-devi-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-163-ind-2011-16-shri-keshav-prasad-shrivastava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-15T17:49:19.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2752-mum-2009-14-dcit-cc-47-mumbai-sudhir-bahl-mumbai</loc>
               <lastmod>2025-04-21T00:09:17.051Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6506-mum-2010-14-asst-cit-13-2-mumbai-janardhan-v-sawant-mumbai</loc>
               <lastmod>2025-04-20T23:57:16.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-ahd-2012-14-the-ito-ward-8-4-ahmedabad-zen-industries-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-20T18:22:29.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-ctk-2011-14-acit-cuttack-m-s-new-age-data-net-p-ltd-cuttack</loc>
               <lastmod>2025-04-20T18:36:24.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-356-ind-2006-14-the-acit-5-1-m-s-maral-overseas-ltd</loc>
               <lastmod>2025-04-15T17:42:18.332Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-777-ind-2004-14-m-s-maral-overseas-ltd-the-addl-cit-r-5</loc>
               <lastmod>2025-04-15T17:42:18.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2345-del-2008-14-dewan-sugar-mills-ltd-dcit-circle-10-1</loc>
               <lastmod>2025-04-16T14:07:27.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2128-del-2008-14-acit-circle-10-1-new-delhi-dewan-sugar-ltd-meerut</loc>
               <lastmod>2025-04-16T14:07:27.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4780-del-2011-14-ito-new-delhi-shri-hukum-singh-gautam-new-delhi</loc>
               <lastmod>2025-04-16T14:07:27.633Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2000-del-2011-14-adit-e-new-delhi-m-s-gugan-solanki-memorial-education-society-new-delhi</loc>
               <lastmod>2025-04-16T14:07:26.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-del-2012-14-harsoria-healthcare-pvt-ltd-new-delhi-dcit-osd-new-delhi</loc>
               <lastmod>2025-04-16T14:07:27.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-ind-2011-14-the-acit-3-1-indore-m-s-indus-global-educational-amp-welfare-society-indore</loc>
               <lastmod>2025-04-16T17:56:32.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-775-ahd-2010-14-m-s-krishna-terene-pvt-ltd-surat-the-acit-cent-circle-3-surat</loc>
               <lastmod>2025-04-15T12:42:16.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2255-ahd-2008-14-the-ito-sabarkantha-ward-3-dist-sabarkantha-shri-pravinbhai-revabhai-patel-tal-himatnagar</loc>
               <lastmod>2025-04-15T12:42:16.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-175-ahd-2011-24-gujarat-ind-power-com-ltd-baroda-the-acit-osd-circle-1-baroda</loc>
               <lastmod>2025-04-15T12:49:14.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-981-kol-2011-14-gourav-goenka-kolkata-acit-circle-29-kolkata-kolkata</loc>
               <lastmod>2025-04-12T23:42:07.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-44-kol-2011-24-m-s-lakhami-commercial-co-acit-circle-7-kolkata-kolkata</loc>
               <lastmod>2025-04-12T23:42:06.908Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-42-kol-2011-24-m-s-rkbk-fiscal-service-ltd-acit-circle-7-kolkata-kolkata</loc>
               <lastmod>2025-04-12T23:42:07.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-496-ctk-2011-14-prakash-chandra-sahu-ito-berhampur</loc>
               <lastmod>2025-04-16T09:21:30.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-995-ahd-2010-14-the-acit-circle-8-ahmedabad-m-s-vepar-pvt-ltd-ahmedabad</loc>
               <lastmod>2022-04-17T14:28:47.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-573-ahd-2007-14-ge-plastics-india-ltd-amalgamated-with-ge-india-ind-pvt-ltd-baroda-the-acit-circle-1-1-baroda</loc>
               <lastmod>2022-04-17T14:40:24.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2307-ahd-2011-14-gujarat-ecology-commission-gandhinagar-the-income-tax-officer-tds-gandhinagar</loc>
               <lastmod>2022-04-17T14:41:25.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-ahd-2002-14-m-s-ramdev-food-products-p-ltd-ahmedabad-the-cit-asstt-iii-ahmedabad</loc>
               <lastmod>2022-04-17T14:43:59.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2232-mum-2011-14-ito-6-1-3-mumbai-amalgamated-commerical-traders-p-ltd-thane</loc>
               <lastmod>2022-04-18T17:47:56.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8464-mum-2011-14-axa-world-funds-a-c-axa-world-funds-talents-absolute-mumbai-ddit-it-1-1-mumbai</loc>
               <lastmod>2022-04-18T17:47:36.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4021-mum-2010-14-mahindra-engineering-services-ltd-mumbai-dcit-cir-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:45:36.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4083-mum-2011-14-park-light-investments-p-ltd-mumbai-asst-cit-4-2-mumbai</loc>
               <lastmod>2022-04-18T17:45:36.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6223-mum-2006-14-m-s-asian-paints-ltd-mumbai-acit-cent-cir-32-mumbai</loc>
               <lastmod>2022-04-18T17:47:16.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6225-mum-2006-14-m-s-asian-paints-ltd-mumbai-acit-cent-cir-32-mumbai</loc>
               <lastmod>2022-04-18T17:46:56.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4493-mum-2010-14-anand-kumar-holani-mumbai-ito-24-1-3-mumbai</loc>
               <lastmod>2022-04-18T17:46:16.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4159-mum-2011-14-union-bank-of-india-mumbai-acit-ltu-mumbai</loc>
               <lastmod>2022-04-18T17:49:19.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2049-mum-2011-14-conventions-amp-fairs-i-p-ltd-mumbai-ito-wd-4-1-4-mumbai</loc>
               <lastmod>2022-04-18T17:52:56.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3630-mum-2011-14-ito-15-1-4-mumbai-byculla-service-industries-premises-co-op-soc-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:52:39.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4277-mum-2011-14-dcit-8-1-mumbai-enem-nostrum-remedies-p-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:53:36.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5040-mum-2010-14-ito-wd-21-1-2-mumbai-kantilal-c-parmar-mumbai</loc>
               <lastmod>2022-04-18T17:55:56.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3918-mum-2011-14-acit-cir-16-1-mumbai-sameer-r-karwa-mumbai</loc>
               <lastmod>2022-04-18T17:54:25.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4119-mum-2011-14-ito-15-2-4-mumbai-hem-industries-mumbai</loc>
               <lastmod>2022-04-18T17:51:19.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2179-mum-2011-14-state-transport-co-op-bank-ltd-mumbai-acit-1-3-mumbai</loc>
               <lastmod>2022-04-18T17:42:55.964Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5241-mum-2010-14-ito-22-2-1-navi-mumbai-lalit-shyam-tekchandani-mumbai</loc>
               <lastmod>2022-04-18T17:40:19.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5244-mum-2010-14-ito-22-2-1-navi-mumbai-lalit-shyam-tekchandani-mumbai</loc>
               <lastmod>2022-04-18T17:40:19.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6075-mum-2010-14-ddit-it-1-2-mumbai-carol-india-services-ltd-formelry-wockhardt-life-scieences-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:39:55.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-957-mum-2010-14-ito-10-3-4-mumbai-calliver-point-business-solutions-ltd-navi-mumbai</loc>
               <lastmod>2022-04-18T17:40:55.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-627-mum-2010-14-wns-global-services-uk-ltd-mumbai-adit-it-2-2-mumbai</loc>
               <lastmod>2022-04-18T17:41:15.964Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3920-mum-2011-14-acit-cir-16-2-mumbai-sheetal-internaiotnal-mumbai</loc>
               <lastmod>2022-04-18T17:41:35.964Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3966-mum-2011-14-acit-rg-4-1-mumbai-doubledot-finance-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:39:15.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7993-mum-2011-14-shahnawaz-h-deriya-mumbai-ao-wd-13-3-4-mumbai</loc>
               <lastmod>2022-04-18T17:38:58.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3570-mum-2011-14-dcit-1-1-osd-mumbai-memon-co-op-bank-ltd-mumbai</loc>
               <lastmod>2022-04-18T17:35:55.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3415-mum-2011-14-dcit-cen-cir-23-mumbai-deepika-mehta-mumbai</loc>
               <lastmod>2022-04-18T17:38:35.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-549-mum-2010-14-taragauri-t-doshi-mumbai-ito-22-2-4-mumbai</loc>
               <lastmod>2022-04-18T17:34:55.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4985-mum-2010-14-dcit-rg-22-1-navi-mumbai-omprakash-h-purswani-prop-m-s-om-enterprises-mumbai</loc>
               <lastmod>2022-04-18T17:40:35.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5072-mum-2010-14-acit-rg-25-3-mumbai-chirag-d-tanna-mumbai</loc>
               <lastmod>2022-04-18T17:40:35.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3431-mum-2011-14-smt-vaishali-h-chandarana-mumbai-ito-ward-21-2-4-mumbai</loc>
               <lastmod>2022-04-18T17:42:35.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3859-mum-2011-14-creative-global-stock-broking-p-ltd-mumbai-addl-cit-4-1-mumbai</loc>
               <lastmod>2022-04-18T17:42:15.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2059-mum-2010-14-chitralekha-mumbai-addl-cit-rg-12-1-mumbai</loc>
               <lastmod>2022-04-18T17:43:22.747Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2058-mum-2010-14-chitralekha-mumbai-acit-12-1-mumbai</loc>
               <lastmod>2022-04-18T17:43:42.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3584-mum-2007-14-anant-shelters-pvt-ltd-mumbai-income-tax-officer-ward-9-1-1-mumbai</loc>
               <lastmod>2022-04-18T17:58:20.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8387-mum-2004-14-m-s-aarti-industries-ltd-the-addl-cit-rg-10-3</loc>
               <lastmod>2022-04-18T17:58:39.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-646-mum-2009-14-bombay-gas-co-ltd-mumbai-addl-cit-1-1-mumbai</loc>
               <lastmod>2022-04-18T17:57:36.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4944-mum-2010-14-ashfaq-khan-mumbai-ito-24-1-1-mumbai</loc>
               <lastmod>2022-04-18T17:56:16.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-783-pun-2010-14-surajnarayan-mohanlal-rahti-huf-kolhapur-income-tax-officer-ichalkaranji</loc>
               <lastmod>2022-04-18T18:05:42.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-rjt-2012-14-m-s-deepmala-marine-export-veraval-the-deputy-commissioner-of-income-tax-circle-1-junagadh</loc>
               <lastmod>2022-04-18T18:15:36.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-rjt-2012-14-shri-ramji-chunilal-pithar-veraval-the-assistant-commissioner-of-income-tax-circle-1-junagadh</loc>
               <lastmod>2022-04-18T18:15:36.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1262-rjt-2010-14-the-acit-circle-2-rajkot-gujarat-shri-jayantkumar-m-doshi-rajkot-gujarat</loc>
               <lastmod>2022-04-18T18:15:56.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-rjt-2012-14-smt-gracy-kuthumkal-thomas-veraval-the-deputy-commissioner-of-income-tax-circle-1-junagadh</loc>
               <lastmod>2022-04-18T18:15:16.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1264-rjt-2010-14-the-acit-circle-2-rajkot-gujarat-shree-kamdar-education-trust-rajkot-gujarat</loc>
               <lastmod>2022-04-18T18:15:56.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-chandi-2008-14-malwa-industries-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2022-04-17T15:17:40.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-407-agr-2009-14-ito-gwalior-smt-harleen-kaur-anand-gwalior</loc>
               <lastmod>2025-04-14T01:21:05.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4898-del-2011-14-jcit-osd-new-delhi-m-s-spice-distribution-ltd-new-delhi</loc>
               <lastmod>2025-04-18T19:36:00.867Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-ind-2009-14-the-acit-bhopal-shri-aloki-khanna-bhopal</loc>
               <lastmod>2025-04-15T21:28:23.763Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-197-ind-2011-16-shri-anil-kumar-agrawal-dewas-the-acit-1-1-ujjain</loc>
               <lastmod>2025-04-15T21:21:26.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-193-ind-2011-16-m-s-shivshakti-land-amp-finance-dewas-the-acit-1-1-ujjain</loc>
               <lastmod>2025-04-15T21:21:26.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-33-ind-2011-16-shri-yogesh-chand-shah-ganjbasoda-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-16T18:07:55.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-agr-2010-14-jt-cit-range-3-gwalior-m-s-ranway-developers-guna</loc>
               <lastmod>2025-04-16T22:56:33.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-659-del-2010-14-shri-vinod-garg-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T11:28:49.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-673-ahd-2010-14-shri-sureshbhai-g-patel-ahmedabad-the-income-tax-ward-9-1-ahmedabad</loc>
               <lastmod>2025-04-17T01:07:29.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3299-ahd-2011-14-goverdhan-creation-pvt-ltd-surat-the-dy-cit-circle-1-surat</loc>
               <lastmod>2025-04-17T02:07:34.497Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2831-ahd-2011-14-smt-sunita-bholaram-gadia-surat-the-income-tax-officer-ward-1-2-surat</loc>
               <lastmod>2025-04-17T02:07:34.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-75-ahd-2009-16-the-ito-ward-1-nadiad-shri-dinesh-harshadbhai-patel-nadiad</loc>
               <lastmod>2025-04-17T02:07:32.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-110-chandi-2012-14-ito-tds-i-ludhiana-m-s-life-insurance-corpn-of-india-ludhiana</loc>
               <lastmod>2025-04-17T21:00:39.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3205-ahd-2011-14-the-dcit-circle-3-surat-shri-vijay-kumar-khemani-surat</loc>
               <lastmod>2025-04-12T02:56:03.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-del-2012-14-bharat-sanchar-nigam-ltd-rewari-ito-tds-rohtak</loc>
               <lastmod>2025-04-19T10:21:51.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6444-del-1993-14-punjab-amp-sind-bank-dcit-spl-range-14</loc>
               <lastmod>2025-04-19T10:15:01.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-95-del-2011-23-m-s-indian-vaccines-corporation-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-19T11:28:55.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5551-del-2011-14-ito-new-delhi-m-s-indian-vaccine-corporation-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:22:05.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-237-rjt-2011-14-the-ito-ward-3-2-jamnagar-shri-rambhai-savabhai-detharia-jamnagar</loc>
               <lastmod>2025-04-20T10:29:11.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4990-del-2010-14-dcit-new-delhi-m-s-amira-foods-india-ltd-new-delhi</loc>
               <lastmod>2025-04-18T05:35:45.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-bang-2012-24-sri-b-h-jagadish-sira-ito-tumkur</loc>
               <lastmod>2025-04-17T12:01:29.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-bang-2011-14-ito-bangalore-m-s-bangalore-electricity-supply-company-ltd-bangalore</loc>
               <lastmod>2025-04-17T12:21:43.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-261-chandi-2011-14-m-s-d-s-builders-dhuri-dcit-ludhiana</loc>
               <lastmod>2025-04-17T19:21:42.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1298-chandi-2010-14-m-s-trident-infotech-corporation-ltd-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-04-17T19:21:42.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-chandi-2012-14-british-air-hostess-academy-pvt-ltd-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-17T19:21:42.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-chandi-2012-14-sangeeta-kharbanda-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-17T19:21:42.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6229-mum-2009-14-dcit-cc-47-mumbai-prithvi-prakashan-p-ltd-mumbai</loc>
               <lastmod>2025-04-17T18:01:39.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1128-chandi-2011-14-sh-rajeev-kumar-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-04-21T01:43:35.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-chandi-2012-14-ashok-mittal-panchkula-ito-panchkula</loc>
               <lastmod>2025-04-15T14:35:22.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1228-chandi-2011-14-the-collector-land-acquisition-chandigarh-addl-cit-tds-chandigarh</loc>
               <lastmod>2025-04-17T21:28:42.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-ahd-2012-14-the-acit-osd-circle-5-ahmedabad-omni-lens-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-20T18:50:24.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-ahd-2010-24-the-dcit-central-circle-1-1-ahmedabad-m-s-meghmani-organics-ltd-ahmedabad</loc>
               <lastmod>2025-04-20T17:22:22.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-384-del-2012-14-m-s-havells-india-ltd-new-delhi-acit-ltu-new-delhi</loc>
               <lastmod>2025-04-19T12:01:35.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-428-del-2012-14-ito-new-delhi-sh-sumant-lal-bhattacharya-new-delhi</loc>
               <lastmod>2025-04-18T19:35:59.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2187-del-2011-14-dcit-new-delhi-m-s-seaview-developers-ltd-new-delhi</loc>
               <lastmod>2025-04-18T19:36:00.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4274-del-2005-14-british-airways-plc-adit-drum-shaped-building</loc>
               <lastmod>2025-04-18T08:56:47.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1767-del-2005-14-british-airways-plc-ddit-amp-addl-dit-circle-1-1</loc>
               <lastmod>2025-04-18T08:56:47.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1763-del-2005-14-british-airways-plc-ddit-circle-1-1</loc>
               <lastmod>2025-04-18T08:56:47.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-ind-2011-14-m-s-amaltas-hotels-pvt-ltd-indore-the-acit-3-1-indore</loc>
               <lastmod>2025-04-15T17:56:19.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-kol-2011-14-alam-nursing-home-uttar-dinajpur-acit-circle-2-jalpaiguri-jalpaiguri</loc>
               <lastmod>2025-04-13T07:14:04.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-829-pun-2009-14-acit-pune-symbiosis-society-pune</loc>
               <lastmod>2025-04-20T05:01:05.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1072-bang-2011-14-m-s-flatworld-solutions-p-limited-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-21T17:15:33.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-ahd-2010-14-shri-ratanji-d-suriyal-gandhinagar-the-acit-gnr-range-gandhinagar</loc>
               <lastmod>2025-04-21T12:09:21.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1923-del-2011-14-dcit-new-delhi-smt-vanita-jain-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4286-del-2011-14-uop-india-private-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-bang-2012-14-m-s-amazon-development-centre-india-private-limited-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-21T17:36:30.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2552-chny-1996-14-ito-chennai-shri-t-t-marthandam-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2549-chny-1996-14-ito-chennai-shri-t-t-marthandan-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1015-chny-2011-14-acit-chennai-m-s-mcs-investments-pvt-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-chny-2011-14-acit-chennai-m-s-scientific-publishing-services-pvt-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1321-chny-2011-14-acit-chennai-m-s-balaji-distilleries-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2081-chny-2010-14-ito-salem-m-s-sri-balaji-sago-and-starch-products-namakkal</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2072-chny-2011-14-acit-chennai-m-s-opg-energy-p-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2067-chny-2011-14-shriram-properties-limited-chennai-ito-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1108-chny-2010-14-acit-salem-m-s-yesvee-spinning-mills-p-ltd-salem</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-chny-2011-14-ito-chennai-m-s-mansa-entech-services-p-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2022-chny-2010-14-dcit-chennai-m-s-p-a-footwear-pvt-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-chny-2012-14-asha-priya-sridhar-chennai-ito-chennai</loc>
               <lastmod>2025-06-05T13:57:13.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-chny-2012-14-ambur-economic-development-organisation-limited-chennai-dit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-903-chny-2011-14-acit-chennai-m-s-s-m-j-associates-chennai</loc>
               <lastmod>2025-06-05T13:57:13.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-chny-2012-14-m-s-rathna-store-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1307-chny-2011-14-acit-chennai-m-s-diebold-systems-p-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-229-chny-2012-14-madhubala-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-228-chny-2012-14-mahendrakumar-jain-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-chny-2012-14-acit-chennai-m-s-may-india-laboratories-pvt-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-chny-2012-14-acit-chennai-m-s-hanil-lear-india-private-ltd-irungattukottai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-chny-2012-14-acit-chennai-m-s-may-india-laboratories-pvt-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-633-chny-2011-14-m-s-navia-markets-limited-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-29-chny-2010-16-acit-chennai-shri-r-jahabar-chennai</loc>
               <lastmod>2025-06-05T13:57:13.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-159-ahd-2011-24-the-acit-circle-8-ahmedabad-m-s-vishal-export-overseas-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T03:00:09.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-232-ahd-2012-14-synapse-systems-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
               <lastmod>2025-04-12T03:00:10.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-198-ahd-2011-24-shri-rajnikant-vrajlal-chokshi-huf-surat-the-income-tax-officer-ward-8-4-surat</loc>
               <lastmod>2025-04-12T03:14:00.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2870-ahd-2009-14-shikhar-yarns-pvt-ltd-surat-the-income-tax-officer-ward-4-2-surat</loc>
               <lastmod>2025-04-12T03:00:10.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-98-ahd-2007-16-the-acit-circle-6-ahmedabad-m-s-shivshakti-specific-family-trust</loc>
               <lastmod>2024-10-09T23:11:28.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-58-ahd-2005-16-the-dcit-central-circle-1-2-ahmedabad-shri-rajendra-m-vyas-ahmedabad</loc>
               <lastmod>2024-10-09T23:11:28.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-63-ahd-2005-16-shri-rajendra-m-vyas-prop-sunita-construction-ahmedabad-the-acit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2024-10-09T23:11:28.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-71-ahd-2004-16-the-acit-central-circle-2-2-shri-chimanlal-m-shah</loc>
               <lastmod>2024-10-09T23:11:28.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-59-ahd-2006-16-the-acit-central-circle-1-2-ahmedabad-shri-rajendra-m-vyas-ahmedabad</loc>
               <lastmod>2024-10-09T23:11:28.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-52-agr-2010-23-sh-mukesh-kumar-jain-gwalior-asstt-c-i-t-circle-1-agra</loc>
               <lastmod>2025-04-20T16:01:18.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-agr-2010-14-i-t-o-ward-3-1-gwalior-shri-puneet-richhariya-gwalior</loc>
               <lastmod>2025-04-20T16:01:18.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-agr-2011-24-m-s-farrukhabad-investment-india-ltd-farrukhabad-acit-2-1-farrukhabad</loc>
               <lastmod>2025-04-20T16:08:12.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2588-mum-2011-14-teletronics-dealing-systems-p-ltd-mumbai-addl-cit-cen-cir-9-mumbai</loc>
               <lastmod>2025-04-21T14:01:41.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3259-mum-2011-14-ito-e-1-1-mumbai-the-bommanji-dinshaw-petit-parsee-general-hospital-mumbai</loc>
               <lastmod>2025-04-20T00:50:22.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2637-ahd-2009-14-shree-sai-developers-silvassa-the-acit-cent-circle-2-surat</loc>
               <lastmod>2025-04-17T02:00:34.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-101-kol-2011-16-acit-cc-xxiv-kolkata-kolkata-m-s-r-s-ispat-ltd-kolkata</loc>
               <lastmod>2025-04-12T05:07:03.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-60-kol-2011-24-ito-ward-12-2-kolkata-kolkata-m-s-peerless-developers-ltd-kolkata</loc>
               <lastmod>2025-04-12T05:14:02.326Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1525-kol-2011-14-dcit-circle-8-kolkata-kolkata-m-s-itc-limited-kolkata</loc>
               <lastmod>2025-04-12T05:14:06.028Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1539-kol-2011-14-dcit-central-circle-xx-kolkata-kolkata-m-s-varanasi-commercial-ltd-kolkata</loc>
               <lastmod>2025-04-12T05:21:00.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-agr-2011-14-a-c-i-t-circle-2-gwalior-shri-tilak-raj-jain-alias-gwalior</loc>
               <lastmod>2025-04-20T16:01:19.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-agr-2011-14-i-t-o-ward-2-1-gwalior-m-s-bhatnagar-opticals-gwalior</loc>
               <lastmod>2025-04-20T16:01:19.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-agr-2011-14-m-s-rama-shankar-manoj-kumar-agra-d-c-i-t-central-circle-agra</loc>
               <lastmod>2025-04-20T16:01:19.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2368-ahd-2004-14-the-acit-circle-4-surat-m-s-span-diagnostics-ltd-surat</loc>
               <lastmod>2025-04-12T01:28:01.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2366-ahd-2004-14-the-acit-circle-4-surat-m-s-span-diagnostics-ltd-surat</loc>
               <lastmod>2025-04-12T01:28:01.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-ahd-2010-14-m-s-parshwanath-farm-ahmedabad-the-acit-circle-7-ahmedabad</loc>
               <lastmod>2025-04-12T01:28:02.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-45-ahd-2008-23-gujarat-gas-company-ltd-ahmedabad-acit-circle-4-ahmedabad</loc>
               <lastmod>2025-04-12T01:28:00.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3251-ahd-2008-14-gomti-fibres-ltd-surat-the-income-tax-officer-ward-1-2-surat</loc>
               <lastmod>2025-04-12T01:28:01.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3031-ahd-2009-14-m-s-bhagyesh-soneji-porp-of-m-s-elegant-india-ahmedabad-the-acit-circle-10-ahmedabad</loc>
               <lastmod>2025-04-12T01:21:01.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3282-ahd-2011-14-the-ito-ward-2-3-surat-smt-ratanben-champalal-bhatia-surat</loc>
               <lastmod>2025-04-20T18:29:26.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-ahd-2010-14-m-s-mini-sarvodyog-sira-anand-the-income-tax-officer-ward-2-anand</loc>
               <lastmod>2025-04-20T18:50:24.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4002-mum-2010-14-chika-overseas-p-ltd-mumbai-dcit-1-1-mumbai</loc>
               <lastmod>2025-04-19T18:08:33.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4244-mum-2011-14-essar-projects-i-ltd-formelry-essar-constrctions-i-ltd-mumbai-dcit-5-1-mumbai</loc>
               <lastmod>2025-04-19T19:08:10.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-603-pun-2009-14-shri-naresh-t-wadhwani-pune-addl-cit-range-8-pune-pune</loc>
               <lastmod>2025-04-14T17:49:01.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-chny-2012-24-ito-tirunelveli-m-s-hari-lubricants-tirunelveli</loc>
               <lastmod>2025-06-05T13:57:13.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-195-chny-2011-24-mrs-b-jayalakshmi-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-219-chny-2011-24-smt-a-kumuthini-virudhunagar-ito-virudhunagar</loc>
               <lastmod>2025-06-05T13:57:13.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-220-chny-2011-24-sri-s-p-arunachalam-virudhunagar-ito-virudhunagar</loc>
               <lastmod>2025-06-05T13:57:13.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1569-hyd-2011-14-acit-circle-2-2-hyderabad-m-s-hyderabad-race-club-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3979-mum-2011-14-prajwal-arvind-kamath-thane-dcit-cir-3-thane</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5604-mum-2009-14-addl-d-i-t-e-ii-mumbai-habib-ismail-educational-trust-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5603-mum-2009-14-addl-dit-e-ii-mumbai-habib-ismail-hospital-amp-medical-trust-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6300-mum-2010-14-ito-13-3-3-mumbai-chetan-m-vira-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2128-mum-2011-14-m-s-polychem-ltd-mumbai-addl-cit-16-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4491-mum-2010-14-ito-6-1-1-mumbai-aajiwan-industries-ltd-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-hyd-2001-14-addl-cit-assts-hyderabad-m-s-krishna-mohasn-constructions-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1027-hyd-2007-14-kmc-constructions-ltd-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-hyd-2009-14-sushee-hi-tech-sonstructions-pvt-ltd-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-656-hyd-2010-14-dcit-hyderabad-m-s-net-matrix-limited-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1467-hyd-2011-14-dcit-central-circle-5-hyderabad-m-s-sri-krishna-jewellery-mart-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-30-hyd-2012-24-m-s-lokesh-machine-hyderabad-addl-cit-circle-16-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-88-hyd-2004-16-nagarjuna-constructions-company-ltd-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-hyd-2012-24-islamial-educational-society-hyderabad-adit-exemptions-iii-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-hyd-2012-24-m-s-anuradha-agrotech-p-ltd-hyderabad-ito-osd-2-central-range-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-29-hyd-2012-23-asst-director-of-income-tax-e-iii-hyderabad-caramel-educational-society-adilabad</loc>
               <lastmod>2025-07-10T07:45:16.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-797-hyd-2011-14-m-s-rithwik-swathi-joint-venture-hyd-hyderabad-dcit-cir-3-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1544-hyd-2011-14-acit-cir-10-1-hyderabad-m-s-essvy-constructions-secunderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1706-hyd-2011-14-m-s-chitta-farms-pvt-ltd-secunderabad-acit-central-circle-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1640-hyd-2010-14-m-s-prabatiagro-farms-pvt-ltd-hyderabad-ito-osd-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-883-hyd-2006-14-kernex-micro-systems-india-limited-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-hyd-2011-14-marson-constructions-pvt-ltd-hyd-hyderabad-dcit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1449-hyd-2010-14-acit-hyderabad-sri-mohd-moinuddin-r-r-dist</loc>
               <lastmod>2025-07-10T07:45:16.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-79-hyd-2011-23-dcit-cental-circle-4-hyderabad-sri-potla-nageswara-rao-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-80-hyd-2011-23-dcit-cental-circle-4-hyderabad-potla-nishanth-khammam-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-77-hyd-2011-23-dcit-central-circle-4-hyderabad-potla-shanthi-khammam-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-814-chny-2011-14-dcit-chennai-m-s-marine-container-services-south-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1631-chny-2011-14-k-alagappan-trichy-ito-trichy</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-755-chny-2008-14-acit-chennai-m-s-armcess-engineers-p-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-chny-2012-14-prakash-impex-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1666-chny-2010-14-ito-tirunelveli-shri-p-madhan-mohan-tirunelveli</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1683-chny-2011-14-dr-john-arthur-chennai-acit-tambaram</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2208-chny-2007-14-m-s-dugar-housing-development-finance-india-limited-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1686-chny-2011-14-joyce-john-chennai-acit-tambaram</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-chny-2012-14-m-s-society-of-apostles-of-mary-tuticorin-cit-madurai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-931-chny-2010-14-dr-anjana-viswanathan-chennai-dcit-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-932-chny-2010-14-mr-vikram-viswanathan-chennai-dcit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1045-chny-2007-14-ito-chennai-m-s-millennium-alcobev-p-ltd-bangalore</loc>
               <lastmod>2025-07-07T14:10:02.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-18-chny-2011-16-k-n-murugesan-thiruvarur-acit-trichy</loc>
               <lastmod>2025-07-07T14:10:02.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-chny-2011-14-professional-education-and-research-foundation-chennai-dit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2085-chny-2011-14-dr-punithavathy-kannan-chennai-dcit-trichy</loc>
               <lastmod>2025-07-07T14:10:02.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-27-chny-2012-23-the-society-of-mother-of-sorrows-servant-of-mary-maria-natchathira-province-tuticorin-ito-tuticorin</loc>
               <lastmod>2025-07-07T14:10:02.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-655-bang-2011-14-dcit-bangalore-m-s-tektronix-engineering-development-india-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-bang-2012-14-bangalore-refinery-pvt-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-bang-2011-14-ito-ward-1-bijapur-m-s-anilkumar-and-co-bijapur</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-bang-2012-14-devendrappa-m-kalal-hubli-ito-hubli</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1025-bang-2010-14-ito-bangalore-smt-sadarama-s-chadagar-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1402-bang-2010-14-m-s-mysore-sales-international-ltd-bangalore-cit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-301-bang-2011-14-samsung-electronics-company-limited-india-software-operations-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-bang-2011-14-acit-mysore-shri-l-arun-kumar-mysore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1264-del-2010-14-dcit-new-delhi-sh-raj-kumar-bhargava-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3898-del-2010-14-acit-osd-dehradun-smt-anuradha-vohra-dehradun</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2208-del-2011-14-modi-entertainment-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5033-del-2011-14-m-s-it-enfraservices-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4249-del-2011-14-m-s-jaiprakash-power-ventures-ltd-dehradun-dcit-dehradun</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3741-del-2010-14-ito-new-delhi-m-s-jatadhari-builders-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5621-del-2011-14-karnal-improvement-trust-karnal-acit-karnal</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2829-del-2011-14-acit-rewari-dr-kartar-singh-yadav-prop-rewari</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6083-del-2010-14-transwitch-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4817-del-2010-14-ito-new-delhi-k-b-ghaneshan-huf-gurgaon</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4548-del-2010-14-k-b-ganesh-huf-gurgaon-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-560-del-2011-14-ito-new-delhi-sh-jagmeet-singh-shahpuri-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-468-lkw-2011-14-shri-udai-bhan-singh-faizabad-income-tax-officer-i-faizabad</loc>
               <lastmod>2025-04-19T16:22:02.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1124-chny-2003-14-shri-p-chellappan-and-others-legal-heirs-of-late-shri-s-m-palaniappa-chettiar-chennai-acit-trichy</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1123-chny-2003-14-shri-p-chellappan-and-others-legal-heirs-of-late-shri-s-m-palaniappa-chettiar-chennai-acit-trichy</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-4-chny-2009-16-p-r-manickam-chennai-dcit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-chny-2012-24-ito-chennai-m-s-gitsons-engineering-co-chennai</loc>
               <lastmod>2025-09-17T13:00:40.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1864-chny-2010-14-ito-osd-chennai-m-s-richard-strauss-insurance-broking-pvt-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1728-chny-2011-14-acit-tuticorin-m-s-pondicherry-chlorate-ltd-kovilpatti</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1727-chny-2011-14-acit-tuticorin-m-s-pondicherry-chlorate-ltd-kovilpatti</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1531-chny-2011-14-acit-madurai-shri-n-manimaran-madurai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1780-chny-2011-14-dr-sakunthala-rangarajan-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1789-chny-2011-14-mainetti-india-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-363-chny-2011-14-t-v-magaadevan-thanjavur-dcit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1776-chny-2011-14-acit-coimbatore-m-s-sree-annapoorna-gowrishankar-estates-amp-constructions-p-ltd-coimbatore</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-chny-2011-14-t-v-magaadevan-thanjavur-dcit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-14-coch-2006-23-m-s-real-forts-amp-resorts-p-ltd-kannur-acit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.701Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-150-coch-2009-24-ito-kannur-smt-c-k-ashalatha-kannur</loc>
               <lastmod>2025-07-22T10:42:20.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-149-coch-2009-24-ito-kannur-smt-c-k-ashalatha-kannur</loc>
               <lastmod>2025-07-22T10:42:20.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-148-coch-2009-24-ito-kannur-smt-c-k-ashalatha-kannur</loc>
               <lastmod>2025-07-22T10:42:20.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-117-coch-2004-16-k-v-kader-haji-late-l-h-shri-k-p-muhammed-saleem-kannur-acit-kannur</loc>
               <lastmod>2025-07-22T10:42:20.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-coch-2010-14-acit-calicut-kasargode-institute-of-medical-sciences-kasargode</loc>
               <lastmod>2025-07-22T10:42:20.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-529-coch-2010-14-southern-cashew-exporters-kollam-dcit-kollam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-402-coch-2010-14-ito-calicut-darul-falahil-islamiya-wynad</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-coch-2010-14-ito-calicut-samastha-kerala-sunni-yuva-jana-sangham-calicut</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-548-coch-2010-14-acit-trivandrum-kerala-infra-structure-investment-fund-board-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-399-coch-2010-14-ito-calicut-samastha-kerala-sunni-yuva-jana-sangham-calicut</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-coch-2010-14-m-s-parisons-roller-flour-mills-p-ltd-calicut-acit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-coch-2009-14-abdul-salam-kanhandad-ito-kasargode</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-coch-2011-14-m-s-us-technology-international-private-limited-trivandrum-cit-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-532-coch-2010-14-smt-shammy-muheyiddin-paravur-acit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-coch-2010-14-acit-calicut-kasargode-institute-of-medical-sciences-kasargode</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-coch-2010-14-sri-m-c-jose-adimaly-ito-thodupuzha</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-coch-2010-14-dcit-kollam-sri-o-abraham-kottarakkara</loc>
               <lastmod>2025-07-22T10:42:20.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-faridabad-imperial-auto-industries-278</loc>
               <lastmod>2025-09-18T06:56:57.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/steel-authority-of-india-ltd-commissioner-of-income-tax-ita-37-2010</loc>
               <lastmod>2025-09-18T07:01:28.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anice-mathew-st-marys-wood-works-kolapra-thodupuzha-commissioner-commissionerate-of-commercial-taxes-thiruvananthapuram-and-deputy-commissioner-commercial-taxes-kattappana-and-agricultural-income-tax-and-sales-tax-officer-i-ind-circle-thodupuzha-13400</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/balbir-singh-banshtu-commissioner-of-income-tax-shimla-range-shimla-34-2007-35-2007</loc>
               <lastmod>2025-09-18T07:05:30.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-hero-auto-ltd-146-2012</loc>
               <lastmod>2025-09-18T07:01:28.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sakthimatha-cashew-company-nallila-p-o-kollam-represented-by-its-managing-partner-shri-y-rajan-the-income-tax-officer-ward-3-kollam-and-the-commissioner-of-income-tax-aayakkar-bhavan-kowdiar-thiruvananthapuram-and-income-tax-appellate-tribunal-cochin-bench-1st-floor-block-c-1-c-ii-kendriya-bhavan-opp-csez-kakkanad-cochin-682037-151-2009</loc>
               <lastmod>2025-09-18T07:06:35.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishna-processors-union-of-india-1984-2002</loc>
               <lastmod>2025-09-18T06:57:56.740Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-patiala-santosh-structural-alloys-ltd-408</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raj-kumar-gupta-cit-224-2012-225-2012-226-2012</loc>
               <lastmod>2025-09-18T06:53:07.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-shimla-sahil-knit-fab-45</loc>
               <lastmod>2025-09-18T06:59:00.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jahalani-trading-company-the-income-tax-officer-and-anr-3890-2012</loc>
               <lastmod>2025-09-18T06:59:50.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-vinod-kumar-binod-kumar-commissioner-of-income-tax-9895-2009</loc>
               <lastmod>2025-09-18T06:59:50.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6287-mum-2010-14-ito-13-3-2-mumbai-hanuiman-bansal-huf-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6058-mum-2010-14-haldyn-glass-ltd-mumbai-ito-9-2-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4716-mum-2010-14-nefab-india-p-ltd-mumbai-acit-10-3</loc>
               <lastmod>2025-12-23T08:22:15.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7246-mum-2008-14-hotel-corporation-of-inidia-ltd-mumbai-dcit-8-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-534-mum-2011-24-the-samarth-nagar-lokhandwla-complex-chs-association-ltd-ito-20-3-3</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1802-mum-2011-14-nalanda-enterrainment-amp-resorts-pvt-ltd-mumbai-i-t-o-ward-2-2-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3745-mum-2008-14-nila-v-shah-mumbai-cit-a-xxv-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2213-del-2011-14-dcit-new-delhi-m-s-indraprastha-gas-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3535-del-2009-14-ito-new-delhi-m-s-salwan-developers-amp-promoters-p-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4066-del-2011-14-sh-mohd-akhtar-saharanpur-ito-saharanpur</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4899-del-2009-14-m-s-ito-new-delhi-m-s-marshall-castings-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3838-del-2011-14-delhi-rheumatology-and-immunology-foundation-new-delhi-dit-e-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3837-del-2011-14-delhi-rheumatology-and-immunology-foundation-new-delhi-dit-e-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-chandi-2008-14-maharishi-markandeswar-education-trust-ambala-cit-ludhiana</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-del-2012-14-acit-new-delhi-m-s-cosmo-films-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3321-del-2010-14-dcit-new-delhi-m-s-nutek-india-ltd-gurgaon</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3322-del-2010-14-dcit-new-delhi-m-s-nutek-india-ltd-gurgaon</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1149-del-2009-14-m-s-sonus-india-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-91-del-2010-23-m-s-sinhal-products-p-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2007-hyd-2011-14-ito-ward-1-nalgonda-narasimha-p-prop-vijayalakshmi-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.915Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2015-hyd-2011-14-ito-ward-1-nalgonda-gopal-reddy-anugula-prop-m-s-madhu-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2013-hyd-2011-14-ito-ward-1-nalgonda-krishna-reddy-dubbaka-prop-m-s-bharathi-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2010-hyd-2011-14-ito-ward-1-nalgonda-ashok-reddy-mudireddy-prop-m-s-sai-tirumala-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.971Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1997-hyd-2011-14-ito-ward-1-nalgonda-m-s-sri-lakshmi-srinivasa-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:31.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2000-hyd-2011-14-ito-ward-1-nalgonda-a-vamsidhar-reddy-prop-venka-sai-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1489-hyd-2010-14-m-s-healthline-oils-p-ltd-hyderabad-the-ito-ward-2-2-hyderabad</loc>
               <lastmod>2025-05-02T18:08:31.072Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1998-hyd-2011-14-ito-ward-1-nalgonda-m-s-new-natraj-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1999-hyd-2011-14-ito-ward-1-nalgonda-m-s-nutan-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:31.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-hyd-2010-14-y-jyothirmoy-hyderabad-dcit-warangal</loc>
               <lastmod>2025-05-02T18:08:31.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1580-hyd-2008-14-dcit-hyderabad-m-s-gvk-industries-ltd-secunderabad</loc>
               <lastmod>2025-05-02T18:08:31.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1153-hyd-2010-14-sri-a-jagadeshwar-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-05-02T18:08:29.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-851-hyd-2009-14-dcit-hyderabad-m-s-continental-coffee-ltd-now-m-s-ccl-products-india-ltd-hyderabad</loc>
               <lastmod>2025-05-02T18:08:29.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2016-hyd-2011-14-ito-ward-1-nalgonda-m-venkat-reddy-prop-mayuri-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2030-hyd-2011-14-ito-ward-1-nalgonda-m-s-shiva-sai-wines-nalgonda-district</loc>
               <lastmod>2025-05-02T18:08:30.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2027-hyd-2011-14-ito-ward-1-nalgonda-shiva-sai-wines-nalgonda</loc>
               <lastmod>2025-05-02T18:08:30.864Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tibetan-children-s-village-dharamshala-cantt-district-kangra-u2013-176-216-h-p-through-its-president-mr-tsewang-yeshi-income-tax-officer-dharamshala-district-kangra-himachal-pradesh-and-chief-commissioner-of-income-tax-railway-board-building-shimla-district-shimla-himachal-pradesh-and-union-of-india-through-secretary-finance-to-the-government-of-india-ministry-of-finance-government-of-india-north-block-new-delhi-and-central-board-of-direct-taxes-north-block-new-delhi-u2013-110021-through-its-chairman-and-commissioner-of-income-tax-railway-board-building-the-mall-shimla-himachal-pradesh-and-the-assistant-commissioner-of-income-tax-circle-railway-board-building-the-mall-shimla-himachal-pradesh-11200-2011-j-11288-2011-i-5117-2010-5118-2010</loc>
               <lastmod>2025-12-25T09:25:22.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vysali-pharmaceuticals-ltd-the-assistant-commissioner-assessment-commercial-taxes-special-circle-i-ernakulam-37173</loc>
               <lastmod>2025-12-25T10:00:26.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/turbo-impex-commissioner-of-income-tax-ii-ludhiana-361</loc>
               <lastmod>2025-12-25T08:50:18.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-kol-2012-14-prosenjit-konar-burdwan-ito-ward-1-2-burdwan-burdwan</loc>
               <lastmod>2026-01-13T08:54:38.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-kol-2012-14-ghosal-basu-amp-ray-kolkata-ito-ward-54-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gujarat-alkalies-chemicals-ltd-commissioner-of-income-tax-141-1991</loc>
               <lastmod>2025-12-25T08:10:31.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/institute-of-human-resources-development-ihrd-the-assistant-provident-fund-commissioner-employees-provident-fund-organization-and-the-employees-provident-fund-appellate-tribunal-new-delhi-8298</loc>
               <lastmod>2025-12-25T10:00:26.063Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-70-hyd-2012-23-income-tax-officer-ward-1-nalgonda-m-s-new-nataraj-wines-nalgonda-hyderabad</loc>
               <lastmod>2025-04-19T00:43:11.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-51-hyd-2012-23-i-t-o-ward-1-nalgonda-m-s-sri-laxmi-wines-hyderabad</loc>
               <lastmod>2025-04-19T00:43:11.342Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-27-hyd-2012-23-i-t-o-ward-1-nalgonda-m-s-shivasai-wines-hyderabad</loc>
               <lastmod>2025-04-19T00:43:11.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-46-hyd-2012-23-i-t-o-ward-1-nalgonda-sri-karnati-vishnu-hyderabad</loc>
               <lastmod>2025-04-19T00:43:11.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-11-hyd-2012-23-i-t-o-ward-1-nalgonda-m-s-sai-sri-wines-hyderabad</loc>
               <lastmod>2025-04-19T00:43:11.470Z</lastmod>
           </url>
         
   </urlset>
 