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               <loc>https://counselvise.com/direct-tax/judgements/ita-948-ahd-2008-14-hynoup-food-amp-oil-indus-ltd-ahmedabad-the-income-tax-officer-ward-4-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-62-ind-2012-16-shri-raj-kumar-kukreja-bhopal-the-acit-3-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-59-ind-2012-16-shri-dilip-kumar-kukreja-bhopal-the-acit-3-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-58-ind-2012-16-shri-dilip-kumar-kukreja-bhopal-the-acit-3-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-878-ahd-2009-14-the-dcit-circle-1-1-baroda-m-s-advanced-systek-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-478-ahd-2012-14-the-ito-vapi-ward-1-vapi-shri-gaurishankar-k-bhardwaj-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-653-ahd-2012-14-the-acit-circle-4-ahmedabad-gayatri-pestichem-mfg-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2274-ahd-2006-14-mastek-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2735-ahd-2009-14-suman-silk-mills-pvt-ltd-surat-the-income-tax-officer-ward-4-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2037-ahd-2009-14-m-s-g-m-exports-ahmedabad-the-acit-osd-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2352-ahd-2009-14-m-s-gujarat-borosil-ltd-bharuch-the-jt-cit-s-r-1-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1145-ahd-2009-14-m-s-ashwin-diamonds-surat-the-income-tax-officer-ward-8-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1999-ahd-2008-14-the-acit-circle-8-ahmedabad-m-s-vodafone-essar-gujarat-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3231-ahd-2011-14-shri-bharatkumar-dwarkadas-mehta-ahmedabad-the-dy-cit-circle-11-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2436-ahd-2010-14-the-dcitmehsana-circle-mehsana-the-co-op-bank-of-mehsana-ltd-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2341-ahd-2006-14-the-dcit-circle-4-ahmedabad-mastek-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2364-ahd-2009-14-the-ito-ward-2-4-surat-m-s-bajaj-overseas-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3493-ahd-2004-14-m-s-laxmi-trading-company-baroda-the-income-tax-officer-ward-5-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3894-ahd-2004-14-the-ito-ward-5-4-baroda-m-s-laxmi-trading-co-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1325-ahd-2009-14-the-ito-ward-8-2-ahmedabad-suzuki-suitings-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-160-rjt-2011-14-the-dcit-circle-1-rajkot-gujarat-ace-software-export-ltd-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-295-del-2011-14-m-s-shri-chatrapati-shivaji-maharaj-memorial-national-committee-new-delhi-ito-e-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4393-del-2009-14-maharishi-solar-technology-p-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5141-del-2011-14-ericsson-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4960-del-2011-14-acit-new-delhi-shri-ashok-mittal-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-972-del-2011-14-m-s-m-r-education-society-faridabad-cit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1148-del-2010-14-acit-faridabad-m-s-manav-rachna-educational-society-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3441-del-2011-14-akhil-bhartiya-gramin-utthan-samiti-new-delhi-dit-e-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3580-del-2010-14-dcit-new-delhi-m-s-convertech-equipment-pvt-ltd-new-delhi</loc>
               <lastmod>2022-04-19T17:48:12.327Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2928-del-2011-14-ito-new-delhi-sh-naveen-aggarwal-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4411-del-2011-14-m-s-suman-raheja-new-delhi-dcit-new-delhi</loc>
               <lastmod>2022-04-19T17:47:12.291Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1220-del-2007-14-acit-meerut-dewan-tyres-ltd-meerut</loc>
               <lastmod>2022-04-19T17:43:58.228Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1295-del-2012-14-m-s-shree-bharat-international-pvt-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2022-04-19T17:50:15.056Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4128-del-2011-14-dcit-new-delhi-m-s-triune-projects-pvt-ltd-new-delhi</loc>
               <lastmod>2022-04-19T17:51:12.329Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3636-del-2011-14-lakshmi-foundation-new-delhi-dit-exemption-new-delhi</loc>
               <lastmod>2022-04-19T17:51:52.338Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3901-del-2011-14-m-s-kei-industries-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2022-04-19T17:51:55.120Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1688-hyd-2011-14-ito-ward-2-nellore-sri-n-suresh-kumar-reddy-nellore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-798-hyd-2009-14-dcit-hyderabad-m-s-lanco-kondapalli-power-p-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2117-hyd-2011-14-sun-infraa-hyderabad-hyderabad-addl-cit-range-6-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-921-hyd-2009-14-acit-hyderabad-m-s-bdr-projects-p-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-845-jpr-2011-14-acit-alwar-m-s-hi-tech-competent-builders-p-ltd-alwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-743-jpr-2011-14-acit-jhunjhunu-m-s-marudhar-kshetriya-gramin-bank-churu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-773-jpr-2011-14-dr-rakesh-jindal-kota-acit-kota</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-70-jpr-2012-14-m-s-gem-craft-enterprises-p-ltd-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-60-jpr-2012-14-shri-shiv-shankar-gupt-a-alwar-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-933-jpr-2011-14-acit-alwar-m-s-lord-chloro-alkalies-ltd-alwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-705-jpr-2011-14-ito-ajmer-shri-anil-gulati-ajmer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1773-kol-2011-14-shri-jiban-krishna-sarkar-nadia-ito-ward-1-nadia-nadia</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-kol-2011-14-dcit-circle-4-kolkata-kolkata-m-s-madanlal-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-20-kol-2011-14-m-s-chetna-commercial-co-p-ltd-kolkata-ito-ward-6-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-595-kol-2011-14-shri-dilip-kumar-debnath-coochbihar-acit-circle-1-jalpaiguri-jalpaiguri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1113-kol-2011-14-dilip-agarwala-malda-ito-ward-1-malda-range-malda-malda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-152-kol-2012-14-amcl-machinery-limited-kolkata-dcit-cc-x-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-193-kol-2012-14-the-mayfair-hospital-kolkata-ito-ward-55-2-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-115-kol-2012-14-m-s-asit-ranjan-das-kolkata-ito-ward-33-2-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1178-kol-2011-14-samudragarh-modern-rice-mill-private-limited-burdwan-ito-ward-2-3-burdwan-burdwan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-217-kol-2010-14-md-majedhar-rahman-kolkata-ito-ward-27-2-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-143-kol-2012-14-shri-lalit-jhawar-kolkata-ito-ward-35-3-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1151-kol-2011-14-jay-narayan-shaw-kolkata-ito-ward-31-2-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-114-kol-2012-14-vijay-kumar-gupta-kolkata-ito-ward-37-4-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1128-kol-2009-14-smt-juthika-kar-howrah-ito-ward-46-2-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-76-kol-2012-14-anindya-dutta-paschim-medinipur-ito-ward-1-1-midnapore-paschim-medinipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1909-kol-2010-14-bergoom-pairagachi-samabay-krishi-unnayan-samity-ltd-north-24-parganas-dcit-c-ircle-49-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1270-kol-2011-14-ito-ward-45-2-kolkata-kolkata-pratima-devi-singh-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1728-kol-2009-14-m-s-ginza-industries-ltd-kolkata-addl-cit-range-6-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-684-lkw-2011-14-sardar-bhagat-singh-educational-welfare-trust-lucknow-commissioner-of-income-tax-i-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-35-lkw-2012-14-asstt-commissioner-of-income-tax-lucknow-m-s-k-n-motors-p-ltd-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-143-lkw-2012-14-m-s-u-p-forest-corporation-ltd-lucknow-income-tax-officer-1-4-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-36-lkw-2012-14-income-tax-officer-gonda-smt-rabbul-nisha-w-o-shri-sabir-ali-gonda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1422-pun-2008-14-shri-ramchandra-s-parge-pune-ito-wd-2-2-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-57-pun-2003-14-acit-cen-cir-1-nashik-nashik-vishal-sagar-home-amp-agro-products-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1207-pun-2010-14-dy-cit-satara-circle-satara-sh-surve-s-krishnaji-satara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-46-pun-2011-14-indermal-lekhraj-jain-solapur-ito-central-ii-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-563-pun-2011-14-m-s-m-p-enterprises-pune-addl-cit-range-3-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1805-ahd-2010-14-the-dcit-circle-12-ahmedabad-smt-parvatiben-p-sukhadia-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-42-ind-2011-24-the-acit-2-1-bhopal-m-s-hai-hay-kshetriya-education-society-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-60-ind-2011-24-the-acit-2-1-bhopal-m-s-h-k-kalchuri-educationtrust-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3995-mum-2011-14-sameer-n-kale-mumbai-asst-cit-cen-cir-32-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-415-agr-2011-14-sh-kedar-nath-jegaria-agra-i-t-o-ward-4-2-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-417-agr-2011-14-mahor-vaisya-mahajan-agra-c-i-t-ii-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-46-agr-2011-23-rajeev-wadhwa-gwalior-a-c-i-t-circle-1-gwalior</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-42-agr-2011-23-rajeev-wadhwa-gwalior-a-c-i-t-circle-1-gwalior</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-464-agr-2009-14-gayatri-shioksha-samiti-agra-acit-agra</loc>
               <lastmod>2025-04-20T16:22:16.838Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-71-agr-2010-23-smt-usha-kshetrapal-agra-a-c-i-t-1-3-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1000-jpr-2011-14-shri-narain-lal-sharma-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4065-ahd-2007-14-m-s-bhansali-diamonds-surat-the-acit-circle-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-384-agr-2010-14-d-c-i-t-4-1-agra-sh-virendra-kumar-agarwal-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-425-agr-2011-14-dawoodi-bohra-jasmat-guna-guna-c-i-t-i-gwalior</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-227-agr-2010-14-i-t-o-1-3-agra-late-smt-vidhyawanti-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-139-agr-2010-14-dy-c-i-t-circle-1-gwalior-sh-amar-nath-bansal-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-66-agr-2011-14-m-s-urmila-seem-cold-storage-amp-ice-factory-hathras-i-t-o-ward-2-aligarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-386-agr-2011-14-a-c-i-t-circle-3-1-gwalior-m-s-the-fifth-dimension-academy-gwalior</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-201-agr-2010-14-dy-c-i-t-circle-5-firozabad-sh-ajay-kumar-gupta-firozabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-98-agr-2010-14-m-s-indian-oil-corporation-ltd-mathura-ito-tds-mathura</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1036-ahd-2006-14-the-acit-circle-4-ahmedabad-gujarat-mineral-development-corporation-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-324-ahd-2008-24-atul-limited-ahmedabad-the-income-tax-officer-ahmedabad-ward-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-364-rjt-2011-14-shailesh-amrutlal-kotecha-rajkot-gujarat-the-income-tax-officer-ward-2-3-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-7-rjt-2012-24-the-acit-circle-2-jamnagar-shri-mukesh-j-kankhara-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kapil-dutta-bali-and-petitioner-no-2-union-of-india-and-others-883</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-253-chandi-2011-14-sandhya-educational-trust-chandigarh-cit-ii-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-323-chandi-2012-14-m-s-mahabir-educational-welfare-society-ambala-city-cit-panchkula</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-713-chandi-2011-14-acit-ludhiana-m-s-cremica-frozen-food-pvt-ltd-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1854-chny-2011-14-scientific-publishing-services-private-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-830-chny-2011-14-acit-chennai-smt-bina-jayvant-mehta-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-87-agr-2009-14-shakuntla-goyal-shorawala-shikha-samiti-mathura-cit-i-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-422-agr-2011-14-a-c-i-t-4-1-agra-m-s-ashok-auto-sales-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-397-agr-2011-14-ashok-auto-sales-agra-a-c-i-t-circle-4-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-714-ahd-2010-14-himson-textiles-eng-ind-pvt-ltd-surat-the-addl-cit-range-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1193-ahd-2010-14-the-dcit-circle-1-surat-himson-textiles-eng-ind-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1621-ahd-2011-14-the-ito-ward-2-palanpur-m-s-hiralal-amp-sons-banaskantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-719-ahd-2012-14-jyotiben-r-yadav-vapi-the-tax-recovery-officer-vapi-range-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-559-ahd-2010-14-the-dcit-circle-5-ahmedabad-nirma-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-901-ahd-2009-14-m-k-picture-baroda-the-income-tax-officer-wd-2-tds-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2766-ahd-2008-14-the-ito-ward-6-1-surat-shri-bipin-harishchandra-topiwala-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3095-ahd-2011-14-the-dcitgnr-circle-gandhinagar-gujarat-state-disaster-management-authority-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-953-ahd-2009-14-shri-girish-jayantilal-patel-ahmedabad-the-dy-comm-of-income-tax-cen-cir-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3207-ahd-2011-14-the-ito-ward-5-2-ahmedabad-prodigy-infosoft-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1356-ahd-2010-14-m-s-j-k-paper-ltd-new-delhi-the-add-cit-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3492-ahd-2004-14-m-s-laxmi-trading-company-baroda-the-income-tax-officer-ward-5-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2758-ahd-2009-14-the-ito-ward-5-2-baroda-m-s-honest-publicity-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2543-ahd-2009-14-the-ito-ward-10-4-ahmedabad-m-s-polymer-alloys-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1151-ahd-2008-14-shri-rohit-c-parikh-baroda-the-income-tax-officer-ward-1-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-462-ahd-2009-14-the-acit-circle-7-surat-m-s-bhagyodaya-silk-industries-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3895-ahd-2004-14-the-ito-ward-5-4-baroda-m-s-laxmi-trading-co-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-725-ahd-2009-14-the-acit-circle-4-baroda-m-s-sunrise-polymers-amp-industries-india-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-468-ahd-2010-14-the-dcit-circle-1-1-baroda-dinesh-platechem-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-586-ahd-2010-14-m-s-gujarat-safai-kamdar-vikas-nigam-gandhinagar-the-acit-gandhinagar-circle-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2422-ahd-2009-14-the-ito-ward-5-3-surat-shri-murarilal-c-gupta-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2244-ahd-2009-14-m-s-gujarat-safai-kamdar-vikas-nigam-gandhinagar-the-acit-gandhinagar-circle-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1573-ahd-2009-14-shri-murarilal-c-gupta-surat-the-acit-cent-circle-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-562-coch-2010-14-shri-varghese-mathew-ernakulam-dcit-ernakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-528-coch-2007-14-ito-ernakulam-oman-amp-uae-exchange-centre-amp-co-llc-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-527-coch-2007-14-ito-ernakulam-oman-amp-uae-exchange-centre-amp-co-llc-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-120-coch-2011-14-acit-calicut-m-abdul-gadhafi-kannur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-119-coch-2011-14-acit-calicut-m-abdul-gadhafi-kannur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-564-coch-2010-14-shri-varghese-mathew-ernakulam-dcit-ernakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-409-coch-2007-14-m-s-uae-exchange-centre-cochin-ito-ernakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-240-coch-2010-14-sri-o-abraham-kottarakkara-dcit-kollam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-100-ctk-2012-14-acit-cuttack-m-s-sn-kanungo-amp-associates-cuttack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-47-ctk-2012-14-m-s-pawanjan-sponge-iron-ltd-rourkela-acit-rourkela</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-201-ctk-2012-14-m-s-kalinga-mining-corporation-cuttack-cit-cuttack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-96-ctk-2012-14-m-s-lalita-distributors-cuttack-ito-cuttack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-del-2011-14-ito-new-delhi-m-s-ess-jay-enterprises-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5146-del-2010-14-m-s-oriental-human-rights-protection-fourm-new-delhi-dit-exemption-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4751-del-2011-14-dcit-new-delhi-m-s-sahara-india-mass-communication-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3572-del-2011-14-bg-exploration-amp-production-india-ltd-new-delhi-ddit-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5438-del-2011-14-m-s-rolls-royce-industrial-power-i-ltd-new-delhi-adit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-184-del-2012-14-m-s-balaji-ispat-trading-co-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5113-del-2010-14-addl-cit-meerut-m-s-anand-duplex-ltd-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-234-del-2012-14-acit-new-delhi-col-arjan-dev-khanna-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4914-del-2011-14-ito-new-delhi-mrs-anju-chauhan-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-899-del-2011-14-smt-neema-arya-new-delhi-dcit-nainital</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-207-del-2011-14-shri-anil-laul-faridabad-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3816-del-2010-14-acit-new-delhi-m-s-jbm-industries-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1665-del-2011-14-dcit-new-delhi-m-s-microsoft-corporation-india-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2026-del-2010-14-dcit-new-delhi-m-s-incent-tours-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2024-del-2010-14-dcit-new-delhi-m-s-incent-tours-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2529-del-2010-14-acit-new-delhi-sh-bhavendra-jha-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2607-del-2011-14-dsd-noell-gmbh-new-delhi-adit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-475-del-2011-14-dr-aman-khera-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4899-del-2011-14-acit-noida-shri-ajay-pande-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3581-del-2010-14-dcit-new-delhi-m-s-convertech-equipment-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2927-del-2011-14-ito-new-delhi-m-s-optimum-marketing-metrics-pvt-ltd-new-delhi</loc>
               <lastmod>2022-04-19T17:47:32.296Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1841-del-2011-14-m-s-m-r-education-society-new-delhi-acit-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1207-del-2012-14-gau-shala-sabha-roorkee-cit-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3746-del-2010-14-acit-new-delhi-m-s-technico-kwang-jin-auto-systems-ltd-new-delhi</loc>
               <lastmod>2022-04-19T17:44:32.270Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1170-del-2012-14-acit-new-delhi-m-s-continental-carriers-pvt-ltd-new-delhi</loc>
               <lastmod>2022-04-19T17:44:52.287Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1090-del-2012-14-m-s-continental-carriers-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2022-04-19T17:44:52.303Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2027-del-2010-14-dcit-new-delhi-m-s-incent-tours-pvt-ltd-new-delhi</loc>
               <lastmod>2022-04-19T17:43:58.234Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4274-del-2011-14-acit-new-delhi-smt-sangeeta-wij-new-delhi</loc>
               <lastmod>2022-04-19T17:46:32.291Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5683-del-2011-14-kanu-exports-new-delhi-ito-new-delhi</loc>
               <lastmod>2022-04-19T17:46:32.312Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-522-del-2011-14-income-tax-officer-new-delhi-m-s-planet-herbs-life-science-p-ltd-new-delhi</loc>
               <lastmod>2022-04-19T17:48:12.319Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1300-del-2012-14-ito-new-delhi-sh-naresh-kumar-through-l-h-sh-naveen-kumar-new-delhi</loc>
               <lastmod>2022-04-19T17:49:34.968Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2116-hyd-2011-14-sun-minerals-hyderabad-hyderabad-addl-cit-range-6-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1932-hyd-2011-14-parupati-farms-hyderabad-acit-central-circle-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-122-ind-2012-14-shri-varad-mehta-bhopal-the-dcit-1-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-91-ind-2012-14-shri-ashok-goyal-bhopal-the-acit-3-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-206-ind-2011-14-the-ito-4-3-indore-smt-yogita-ajmera-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5-ind-2012-14-the-ito-5-3-indore-m-s-o-t-gandhi-huf-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4-ind-2012-14-the-ito-5-3-indore-m-s-o-t-gandhi-huf-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-71-ind-2012-14-draupdi-builders-amp-developers-bhopal-the-acit-1-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-882-jpr-2011-14-m-s-avon-creations-jaipur-dcit-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-66-jpr-2012-14-m-s-vivek-pharmachem-india-ltd-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1436-kol-2010-14-park-towers-services-pvt-ltd-kolkata-ito-ward-12-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1426-kol-2011-14-ajanta-financial-services-pvt-ltd-kolkata-ito-ward-4-3-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2049-kol-2010-14-dcit-circle-4-kolkata-kolkata-m-s-assambrook-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1191-kol-2011-14-dcit-circle-2-kolkata-kolkata-m-s-bata-india-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1169-kol-2011-14-raj-kumar-narula-kolkata-ito-ward-36-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-107-kol-2012-14-ito-ward-41-2-kolkata-kolkata-shri-amit-kr-saha-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-772-kol-2011-14-m-s-elite-shoe-company-kolkata-cit-xiii-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-48-kol-2012-14-jcit-osd-circle-5-kolkata-kolkata-m-s-shree-harivansh-securities-p-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1279-kol-2011-14-dcit-cc-xiii-kolkata-kolkata-m-s-som-developers-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-972-kol-2010-14-acit-circle-5-kolkata-kolkata-m-s-zenith-exports-p-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-195-kol-2012-14-m-s-singhi-amp-co-kolkata-acit-circle-54-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1254-kol-2011-14-ito-ward-32-1-kolkata-kolkata-ataur-rahaman-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-147-kol-2012-14-vijay-mehta-huf-kolkata-ito-ward-32-2-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-592-kol-2008-14-opto-audio-electronic-products-pvt-ltd-kolkata-ito-ward-11-2-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-340-kol-2011-14-m-s-m-l-steel-traders-kolkata-ito-ward-35-4-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-484-lkw-2011-14-ito-ii-3-lucknow-m-s-u-p-cooperative-federation-ltd-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-43-lkw-2012-14-income-tax-officer-lucknow-m-s-u-p-forest-corporation-ltd-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-383-rjt-2011-14-the-ito-ward-1-2-rajkot-gujarat-shri-pravinchandra-c-parekh-huf-gondal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-382-rjt-2011-14-the-ito-ward-1-2-rajkot-gujarat-shri-pravinchandra-c-parekh-huf-gondal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-918-pun-2004-14-dy-cit-ci-r-8-akurdi-pune-dimler-chrysler-india-pvt-ltd-formerly-known-as-mercedez-benz-india-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1479-pun-2010-14-shri-jain-hasmukh-babulal-pune-dcit-cent-cir-1-1-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-939-rjt-2010-14-the-assistant-director-of-income-tax-international-taxation-gandhidham-m-s-orient-shipping-services-llc-dubai-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-329-rjt-2011-14-ansuyaben-d-chandarana-rajkot-gujarat-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-783-rjt-2010-14-chhaparwal-metals-pvt-ltd-jamnagar-the-assistant-commissioner-of-income-tax-circle-1-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1512-ahd-2008-14-the-ito-ward-1-s-k-range-himatnagar-shri-kamleshkumar-rasiklal-mehta-dist-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2925-ahd-2011-14-the-jammu-kashmir-bank-ltd-surat-the-jt-cit-tds-range-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2163-ahd-2009-14-the-acit-circle-3-surat-m-s-yadunandan-corporation-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2936-ahd-2009-14-the-dcita-apos-bad-circle-3-ahmedabad-ssmt-hemangini-d-dalal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-885-ahd-2008-14-the-ito-vapi-ward-4-nani-daman-m-s-superior-works-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-512-asr-2011-14-the-income-tax-officer-srinagar-sh-abdul-rashid-dar-srinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-27-asr-2011-14-sh-paramjit-singh-khurana-phagwara-the-deputy-commissioner-of-income-tax-phagwara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-456-agr-2011-14-gopal-das-gupta-morena-i-t-o-range-2-2-gwalior</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-131-agr-2010-14-a-c-i-t-circle-iii-gwalior-m-s-uday-bhagwan-industries-gwalior</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-65-agr-2008-14-shri-santosh-kumar-pandey-auraiya-dcit-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-13-lkw-2012-23-u-p-cooperative-federation-ltd-lucknow-income-tax-officer-ii-3-lucknow</loc>
               <lastmod>2024-10-09T21:58:00.807Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-73-ahd-2009-23-m-s-nuova-finstock-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-292-ahd-2009-23-m-s-mars-packaging-industries-nani-daman-the-income-tax-offier-vapi-ward-4-nani-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-298-kol-2011-14-lmj-services-limited-kolkata-dcit-circle-8-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-456-mum-2003-16-acit-cen-21-2-mumbai-sri-shankar-b-poojari-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-439-coch-2009-14-kerala-industrial-revitalisation-fund-board-trivandrum-acit-trivandrum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6035-mum-2007-14-m-s-ratan-silk-mills-mumbai-the-acit-18-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5241-del-2011-14-heart-care-management-new-delhi-dit-e-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-691-chny-2012-14-m-s-enteeyes-paper-amp-board-mills-p-ltd-chennai-addl-cit-pondicherry</loc>
               <lastmod>2025-07-07T14:10:02.280Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-694-chny-2012-14-the-official-liquidator-of-m-s-standard-motor-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.280Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-56-chny-2012-23-computer-graphics-ltd-chennai-jcit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-717-bang-2011-14-acit-bangalore-sri-m-k-gurumurthy-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1122-bang-2010-14-m-s-sri-visweswaraya-co-op-bank-ltd-bangalore-ito-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.393Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-277-del-2011-24-w-diamant-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.952Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1285-del-2012-14-acit-new-delhi-m-s-moets-bar-b-cue-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.919Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-717-chny-2011-14-dcit-chennai-m-s-south-india-pulverising-mills-chennai</loc>
               <lastmod>2025-07-29T13:51:18.857Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-607-chny-2012-14-acit-chennai-m-s-tractors-and-farm-equipment-ltd-chennai</loc>
               <lastmod>2025-07-29T13:51:18.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2015-chny-2011-14-ito-tirunelveli-dr-r-anburajan-tirunelveli</loc>
               <lastmod>2025-07-29T13:51:18.858Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-252-del-2011-24-acit-new-delhi-m-s-c-g-e-c-co-op-society-ltd-new-delhi</loc>
               <lastmod>2025-04-19T10:14:59.053Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-coch-2009-14-deputy-commissioner-of-income-tax-tds-cochin-m-s-nortrans-marine-services-p-ltd-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.731Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-480-coch-2010-14-acit-cochin-smt-t-beena-kottayam</loc>
               <lastmod>2025-07-22T10:42:20.731Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-93-coch-2009-24-kerala-infrastructure-investment-fund-board-trivandrum-dcit-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.685Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-670-coch-2010-14-modern-furniture-kottakkal-dcit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.574Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-599-coch-2010-14-south-shore-ice-creams-p-ltd-cochin-dcit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.574Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-580-coch-2010-14-dcit-ernakulam-varghese-mathew-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.574Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-577-coch-2010-14-dcit-ernakulam-varghese-mathew-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.574Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-578-coch-2010-14-dcit-ernakulam-varghese-mathew-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.574Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-561-coch-2010-14-shri-varghese-mathew-ernakulam-dcit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.574Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-coch-2010-14-late-c-p-kunhu-kunhu-rep-by-smt-suci-p-i-palakkad-dcit-trichur</loc>
               <lastmod>2025-07-22T10:42:20.574Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-coch-2007-14-m-s-oman-amp-uae-exchange-centre-amp-co-cochin-ito-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.574Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-485-coch-2007-14-sri-r-pratap-kollam-dcit-kollam</loc>
               <lastmod>2025-07-22T10:42:20.572Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-coch-2009-14-m-s-baby-marine-products-kollam-assistant-commissioner-of-income-tax-kollam</loc>
               <lastmod>2025-07-22T10:42:20.575Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-coch-2009-14-kerala-industrial-re-vitalisation-fund-board-trivandrum-acit-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.575Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-772-ahd-2009-14-the-acit-circle-4-baroda-m-s-sunrise-polymers-amp-industries-india-ltd-baroda</loc>
               <lastmod>2025-09-11T09:58:56.074Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/c-b-richards-ellis-mauritius-ltd-assistant-director-of-income-tax-and-ors-8359-2010</loc>
               <lastmod>2025-09-18T07:01:28.806Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chandragiri-construction-co-the-deputy-commissioner-of-income-tax-central-circle-1-calicut-and-the-commissioner-of-income-tax-appeals-1-12298</loc>
               <lastmod>2025-09-18T07:06:35.111Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iv-ahmedabad-iv-manekbaug-cooperative-housing-society-limited-1847-2010</loc>
               <lastmod>2025-09-18T07:08:01.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-spice-communications-ltd-643-2010-649-2010-680-2010</loc>
               <lastmod>2025-09-18T07:03:30.210Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1668-chny-2011-14-dcit-chennai-m-s-royal-sundaram-alliance-insurance-co-ltd-chennai</loc>
               <lastmod>2025-09-18T08:39:14.974Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-dinesh-redclv-the-assistant-commissioner-of-income-tax-circle-6-1-bangalore-and-the-commissioner-of-income-tax-appeals-iii-bangalore-not-provided</loc>
               <lastmod>2025-12-25T08:05:42.714Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-585-mum-2011-24-saidarshan-business-centres-p-ltd-ito-wd-7-2-2</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-409-mum-2011-24-ashok-jasraj-jain-dcit-wd-15-2</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4511-mum-2011-14-brightest-circle-jewellery-p-ltd-mumbai-acit-8-3-osd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2941-mum-2011-14-ratnakar-sawant-mumbai-ito-rg-13-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7821-mum-2011-14-telcordia-technologies-india-p-ltd-mumbai-asst-cit-cir-3-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2808-mum-2011-14-rajkumar-u-bhansali-mumbai-dcit-cen-cir-47-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6629-mum-2010-14-ronch-ploymers-p-ltd-mumbai-acit-7-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1737-hyd-2011-14-shyam-kumar-ahuja-hyderabad-acit-central-circle-1-hyderabad</loc>
               <lastmod>2025-05-02T18:08:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-hyd-2012-14-m-s-meil-sew-abb-aag-jv-hyderabad-ito-ward-14-3-hyderabad</loc>
               <lastmod>2025-05-02T18:08:55.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shiv-charan-dass-lt-col-harbans-singh-1519</loc>
               <lastmod>2025-12-25T10:15:28.076Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-i-ludhiana-ambassador-industrial-corporation-199</loc>
               <lastmod>2025-12-25T10:15:28.100Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishal-tools-industries-commissioner-of-income-tax-jalandhar-punjab-120</loc>
               <lastmod>2025-12-25T08:50:18.591Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/unicorn-industries-the-union-of-india-and-the-commissioner-of-central-excise-siliguri-commissionerate-and-the-deputy-commissioner-of-central-excise-gangtok-division-and-state-of-sikkim-22-2007</loc>
               <lastmod>2025-12-25T10:25:17.983Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1399-kol-2011-14-dcit-circle-4-kolkata-kolkata-m-s-micro-management-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-225-hyd-2011-24-m-v-b-sudheer-kumar-hyderabad-acit-circle-2-3-hyderabad</loc>
               <lastmod>2025-04-19T05:42:52.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-kol-2012-14-sarita-jain-kolkata-ito-ward-36-3-kolkata-kolkata</loc>
               <lastmod>2026-03-13T06:51:41.569Z</lastmod>
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