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               <loc>https://counselvise.com/direct-tax/judgements/ita-535-del-2010-14-ito-new-delhi-saj-properties-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2813-del-2010-14-dcit-new-delhi-m-s-sabh-infrastructure-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3808-del-2011-14-acit-new-delhi-sh-surender-arora-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-381-ind-2011-14-m-s-m-p-rajya-pathya-pustak-nigam-bhopal-the-dcit-1-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-383-ind-2011-14-m-s-m-p-rajya-pathya-pustak-nigam-bhopal-the-dcit-1-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-365-coch-2010-14-m-s-popular-traders-pathanamthitta-acit-kottayam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2448-del-2011-14-shiv-om-paper-mills-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4912-del-2010-14-sojitz-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5038-del-2011-14-jcit-osd-new-delhi-m-s-superior-manpower-services-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4248-del-2011-14-acit-new-delhi-m-s-neelkanth-apparels-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2887-del-2011-14-acit-new-delhi-m-s-ge-capital-business-process-management-services-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-500-del-2011-14-m-s-bright-star-hotels-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4214-del-2010-14-dcit-new-delhi-m-s-chowdhary-associates-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4208-del-2011-14-adit-e-new-delhi-india-trade-promotion-organization-new-delhi</loc>
               <lastmod>2022-04-19T17:25:14.309Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-683-del-2012-14-dcit-new-delhi-m-s-eastern-india-powertech-ltd-gurgaon</loc>
               <lastmod>2022-04-19T17:24:17.518Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-550-del-2011-14-dcit-new-delhi-m-s-excel-infotech-ltd-new-delhi</loc>
               <lastmod>2022-04-19T17:24:52.083Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2110-hyd-2011-14-jcit-osd-central-circle-4-hyderabad-m-s-spectrum-pearls-amp-exports-pvt-ltd-secunderabad</loc>
               <lastmod>2022-04-19T18:29:15.998Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-546-hyd-2005-14-stilbene-chemicals-limited-hyderabad-the-dict-hyderabad</loc>
               <lastmod>2022-04-19T18:29:35.895Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-965-hyd-2011-14-the-dcit-circle-3-3-hyderabad-m-s-swagruha-construction-p-ltd-hyderabad</loc>
               <lastmod>2022-04-19T18:32:12.690Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1462-chny-2011-14-sentinel-clothings-tiruppur-ito-tiruppur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-480-del-2012-14-acit-new-delhi-m-s-climate-system-india-ltd-rajasthan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3747-del-2011-14-acit-meerut-m-s-superior-exim-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5029-del-2011-14-shri-rohit-sudhir-kumar-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2075-del-2010-14-dcit-new-delhi-m-s-nessu-construction-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2706-del-2011-14-acit-meerut-shri-ashwini-talwar-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-901-del-2012-14-acit-new-delhi-m-s-niagara-hotels-amp-builder-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3973-del-2011-14-m-s-iqbal-paramount-metal-industries-moradabad-acit-moradabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5488-del-2010-14-ito-new-delhi-m-s-sahiwal-investment-amp-trading-co-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-231-del-2011-14-ito-new-delhi-m-s-mukut-finvest-and-properties-pvt-ltd-new-delhi</loc>
               <lastmod>2022-04-19T17:35:12.188Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2891-del-2010-14-dcit-new-delhi-m-s-aristocraft-international-pvt-ltd-new-delhi</loc>
               <lastmod>2022-04-19T17:36:32.198Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2165-ahd-2009-14-the-acit-circle-2-surat-m-s-prerna-design-studio-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3309-ahd-2010-14-the-acit-vapi-circle-vapi-vapi-waste-amp-effulent-management-company-ltd-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3099-ahd-2009-14-the-acit-osd-circle-9-ahmedabad-m-s-shyam-corporation-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2166-kol-2009-14-siddharth-jain-kolkata-acit-central-circle-xi-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3102-mum-2011-14-henz-india-p-ltd-mumbai-addl-cit-rg-6-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2531-mum-2011-14-addl-cit-6-3-mumbai-heinz-india-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6850-mum-2010-14-jotun-india-p-ltd-mumbai-ito-it-tds-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-36-chny-2012-24-acit-chennai-m-s-kumaran-hospitals-pvt-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3759-mum-2010-14-richline-leasing-and-finance-p-ltd-mumbai-ito-4-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5995-mum-2010-14-hapag-lloyd-india-p-ltd-mumbai-dcit-rg-10-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1060-ahd-2008-14-shri-ashokkumar-b-modi-surat-the-addl-cit-circle-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4347-mum-2008-14-acit-cir-11-1-mumbai-m-s-sri-adhikari-bros-television-network-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5481-mum-2007-14-shri-ajay-m-shah-mumbai-ito-25-3-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4182-mum-2010-14-deutsche-bank-a-g-mumbai-ddit-it-rg-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4464-mum-2011-14-acit-8-1-mumbai-encube-ethicals-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5592-mum-2010-14-acit-15-2-mumbai-sunshine-packaging-indus-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2922-mum-2010-14-dolphin-offshrore-enterparises-mumbai-dcit-cir-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-26-ctk-2010-14-mohammed-farook-tayab-cuttack-ito-cuttack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-562-mum-2010-14-brinks-arya-india-p-ltd-mumbai-dcit-cen-cir-39-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-35-agr-2011-14-late-pmkar-nath-mittal-agra-i-t-o-4-3-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-393-jpr-2002-14-shri-shannti-swaroop-goyal-agra-dcit-bharatpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-49-ahd-2010-14-dawoodi-bohra-masjid-amp-kabrastan-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-436-ahd-2012-14-the-dcit-circle-4-surat-shakti-yarn-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-102-chandi-2010-14-punjab-tractors-limited-mohali-jcit-patiala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-169-chandi-2012-14-m-s-advanced-micro-devices-pvt-ltd-ambala-cantt-ito-tds-panchkula</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1225-chandi-2011-14-sh-sunil-kumar-sood-panchkula-acit-panchkula</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-703-rjt-2010-14-the-ito-ward-2-2-jamnagar-shri-vivek-maheshbhai-mehta-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-401-kol-2012-14-ito-ward-53-3-kolkata-kolkata-raei-polymers-amp-chemicals-co-south-24-parganas</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6604-mum-2010-14-asst-cit-cc-30-mumbai-anil-kumar-agarwal-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-371-rjt-2011-14-m-s-bhanushali-farms-the-income-tax-officer-ward-1-bhuj</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-849-del-2011-14-acit-new-delhi-m-s-kr-securities-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-128-ahd-2011-24-the-kalind-stainless-steel-products-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-4-mum-2009-23-petroleum-india-international-mumbai-acit-cir-19-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-483-mum-2011-24-sonal-ropes-p-ltd-ito-2-1-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3964-mum-2010-14-darshan-constrcution-s-mumbai-dcit-rg-15-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-376-agr-2011-14-shiva-automobiles-auto-division-aligarh-i-t-o-ward-2-aligarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-403-agr-2011-14-sh-rustam-singh-memorial-society-firozabad-c-i-t-ii-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-323-agr-2011-14-a-c-i-t-2-agra-sh-vivek-kumar-tripathi-auraiya</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4024-mum-2006-14-acit-cir-7-1-mumbai-m-s-procter-amp-gamble-home-products-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-6-ahd-2011-24-hareshkumar-n-prajapati-vapi-the-income-tax-officer-ward-1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/585-586-and-628-of-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/classic-microtech-pvt-ltd-and-mr-nirav-p-shah-union-of-india-and-mr-yn-ravani-sca-18459-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2519-ahd-2009-14-the-ito-ward-5-4-surat-shri-yasin-moosa-godil-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5472-mum-2007-14-crompton-greaves-limited-mumbai-ito-6-2-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3637-mum-2011-14-jitendra-khicha-mumbai-it5o-wd-2-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.387Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5754-mum-2007-14-the-acit-6-2-mumbai-m-s-crompton-greaves-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.387Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2474-mum-2011-14-j-m-baxi-amp-co-mumbai-dcit-cen-cir-39-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.387Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2924-mum-2010-14-elcome-surveys-p-ltd-navi-mumbai-acit-10-3-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.387Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3708-mum-2011-14-navyug-krishi-sadhan-p-ltd-mumbai-acit-9-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-629-mum-2010-24-asst-cit-rg-14-3-kewin-exports</loc>
               <lastmod>2025-12-25T08:18:31.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-108-del-2012-23-m-s-sidwal-refrigeration-industries-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-kol-2012-24-pataka-industries-pvt-ltd-kolkata-acit-central-circle-viii-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.451Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-85-kol-2011-24-shri-rajesh-kumar-jain-kolkata-acit-circle-48-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.451Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1501-hyd-2011-14-ito-ward-3-1-hyderabad-m-s-secunderabad-software-services-pvt-ltd-secunderabad</loc>
               <lastmod>2025-05-02T18:08:54.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-635-hyd-2010-14-ito-hyderabad-sri-j-kiran-kumar-r-r-dist</loc>
               <lastmod>2025-05-02T18:08:55.002Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/agriculture-produce-market-committee-bye-pass-road-distt-solan-h-p-and-agriculture-produce-market-committee-ponta-sahib-distt-sirmour-h-p-and-agriculture-produce-market-committee-una-distt-una-h-p-and-agriculture-produce-market-committee-hamirpur-distt-hamirpur-h-p-commissioner-of-income-tax-shimla-68-2008-39-2010-40-2010-43-2010-48-2010-53-2010-5-2011-6-2011-10-2011</loc>
               <lastmod>2025-12-25T09:25:21.278Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/agriculture-produce-market-committee-bye-pass-road-distt-solan-h-p-and-agriculture-produce-market-committee-ponta-sahib-distt-sirmour-h-p-and-agriculture-produce-market-committee-una-distt-una-h-p-and-agriculture-produce-market-committee-hamirpur-distt-hamirpur-h-p-commissioner-of-income-tax-shimla-68-2008-39-2010-40-2010-43-2010-48-2010-53-2010-5-2011-6-2011-10-2011</loc>
               <lastmod>2025-12-25T09:25:21.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-161-mum-2011-23-jerry-plammottil-abraham-mumbai-ito-25-2-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.462Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3983-del-2011-14-shiv-kumar-gurgaon-ito-gurgaon</loc>
               <lastmod>2026-01-09T08:57:34.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1882-kol-2010-14-dcit-cc-xiii-kolkata-kolkata-m-s-jai-balaji-sponge-limited-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1096-kol-2011-14-m-s-biswabani-pvt-ltd-kolkata-ito-ward-3-2-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.390Z</lastmod>
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