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               <loc>https://counselvise.com/direct-tax/judgements/ita-715-ahd-2012-14-shri-champaklal-ranchoddas-bhavsar-surat-the-income-tax-officer-ward-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-131-ahd-2010-14-m-s-datt-developers-ankleshwar-the-income-tax-officer-ward-3-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1502-ahd-2009-14-m-s-transpek-industry-ltd-baroda-the-income-tax-officer-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-277-ahd-2010-14-the-dcit-anand-circle-anand-m-s-snesh-resorts-pvt-ltd-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-578-asr-2011-14-sh-karam-chand-hoshiarpur-the-income-tax-officer-hoshiarpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-346-asr-2010-14-m-s-sun-pharmaceutical-industries-mumbai-income-tax-officer-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-568-asr-2011-14-sh-vijay-kumar-kapoor-amritsar-t-income-tax-officer-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-59-asr-2012-14-shri-mohan-singh-contractor-gurdaspur-the-income-tax-officer-gurdaspur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-129-asr-2011-14-m-s-sun-pharmaceuticals-industries-jammu-the-income-tax-officer-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-307-asr-2011-14-the-income-tax-officer-amritsar-m-s-r-j-traders-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-341-asr-2011-14-the-income-tax-officer-jammu-m-s-sun-pharmaceuticals-industries-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-37-asr-2011-14-the-income-tax-officer-amritsar-m-s-amit-ambroidary-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1709-bang-2013-14-dheeraj-amin-acit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1613-bang-2012-14-abb-inc-bangalore-dy-d-i-t</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-147-chandi-2011-14-haryana-state-agricultural-marketing-board-panchkula-addl-cit-panchkula</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-518-chandi-2010-14-m-s-indo-farm-industries-ltd-chandigarh-addl-cit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-523-lkw-2011-14-ito-gonda-shri-suhail-ahmad-niyazi-gonda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5329-mum-2010-14-acit-2-1-mumbai-ashok-construction-co-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-883-bang-2011-14-dy-dit-bangalore-m-s-food-world-supermarkets-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1636-hyd-2011-14-dcit-circle-1-1-hyderabad-m-s-a-p-forest-development-corporation-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2177-hyd-2011-14-dcit-circle-4-1-hyderabad-shri-satya-prasad-anangani-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-48-hyd-2012-14-m-s-bscpl-infrastructure-ltd-hyderabad-ito-ward-14-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1626-hyd-2011-14-mayuri-lodge-secunderabad-ito-suryapet</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1877-hyd-2011-14-jcit-osd-circle-3-1-hyderabad-m-s-shalimar-agro-tech-pvt-limited-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-391-hyd-2012-14-dy-cit-cirlce-3-1-i-c-hyderabad-m-s-seven-hills-business-solution-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-62-chny-2012-23-padanilam-welfare-trust-kanyakumari-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-139-chny-2011-23-m-s-sicagen-india-limited-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-34-lkw-2012-23-kanpur-plastipack-ltd-kanpur-income-tax-officer-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-350-agr-2011-14-dy-c-i-t-circle-2-1-farrukhabad-m-s-s-mohd-ayub-amp-sons-kannauj</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-36-agr-2012-14-samarpan-samiti-agra-c-i-t-ii-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-287-agr-2011-14-m-s-radheyshyam-bhakar-amp-co-gwalior-i-t-o-tds-gwalior</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-702-chandi-2010-14-acit-chandigarh-m-s-indo-farm-industries-ltd-manimajra</loc>
               <lastmod>2022-04-19T15:52:06.040Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-471-chandi-2012-14-head-master-ambala-ito-tds-panchkula</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-93-chandi-2010-14-rohit-jain-prop-ambala-ito-ambala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1045-chandi-2011-14-ito-ludhiana-m-s-arora-alloys-ltd-ludhiana</loc>
               <lastmod>2022-04-19T15:52:40.357Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1733-chny-2010-14-m-s-penta-media-graphics-limited-chennai-dcit-chennai</loc>
               <lastmod>2022-04-19T16:26:58.415Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-185-coch-2011-14-provincial-house-bethary-convent-trivandrum-assistant-director-of-incoem-tax-exemption-trivandrum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-706-coch-2010-14-m-s-supreme-agencies-kottakkal-dcit-calicut</loc>
               <lastmod>2022-04-19T17:03:54.183Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-45-coch-2009-14-mr-bipin-k-baby-muvattupuzha-income-tax-officer-muvattupuzha</loc>
               <lastmod>2022-04-19T17:04:31.882Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-272-ctk-2012-14-sanjaya-memorial-institute-of-technology-ganjam-cit-bhubaneswar</loc>
               <lastmod>2022-04-19T17:15:18.177Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-43-ctk-2012-14-bonai-industrial-company-ltd-keonjhar-dcit-sambalpur</loc>
               <lastmod>2022-04-19T17:15:51.997Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-774-ahd-2012-14-the-dcit-circle-2-surat-m-s-kiran-enterprises-surat</loc>
               <lastmod>2022-04-19T14:42:04.817Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1639-ahd-2009-14-the-ito-vapi-ward-4-nani-daman-m-s-gala-pockaging-nani-daman</loc>
               <lastmod>2022-04-19T14:41:04.263Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-809-ahd-2012-14-smt-pushpaben-vasantbhai-adani-ahmedabad-the-dy-cit-circle-10-ahmedabad</loc>
               <lastmod>2022-04-19T14:41:04.269Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1083-ahd-2010-14-m-s-m-v-omni-projects-i-ltd-ahmedabad-the-income-tax-officer-ward-4-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-539-ahd-2012-14-the-acit-osd-circle-5-ahmedabad-patel-air-temp-india-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3261-ahd-2011-14-the-dcit-circle-9-surat-m-s-mangukiya-brothers-surat</loc>
               <lastmod>2022-04-19T14:42:01.951Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-628-ahd-2010-14-the-ito-vapi-ward-4-nani-daman-m-s-jay-ambe-containers-daman</loc>
               <lastmod>2022-04-19T14:43:41.459Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-508-ahd-2010-14-shri-chimanlal-manilal-patel-surat-the-acit-circle-6-surat</loc>
               <lastmod>2022-04-19T14:48:41.650Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1079-ahd-2012-14-the-acit-vapi-circle-vapi-m-s-paras-motors-mfg-co-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2834-ahd-2011-14-shri-nandkishor-hulaschand-jain-surat-the-income-tax-officer-ward-1-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-516-ahd-2010-14-shri-anand-n-doshi-huf-ahmedabad-the-income-tax-officer-ward-10-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1319-ahd-2010-14-the-ito-ward-2-vapi-national-security-and-personal-services-vapi</loc>
               <lastmod>2022-04-19T14:47:38.722Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-494-ahd-2010-14-the-dcit-circle-1-surat-m-s-himson-knitting-ind-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-855-ahd-2010-14-shri-rakesh-m-goyal-surat-the-income-tax-officer-ward-3-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-104-agr-2011-14-m-s-pioneer-overseas-agra-c-i-t-i-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-134-agr-2012-14-sh-manoj-kumar-manchandani-jhansi-i-t-o-ward-6-2-jhansi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-133-agr-2012-14-sh-indra-kumar-manchandani-jhansi-i-t-o-ward-6-1-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-379-agr-2011-14-i-t-o-3-1-gwalior-m-s-rajoria-construction-gwalior</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-416-agr-2011-14-shri-vinay-patni-agra-i-t-o-ward-4-4-agra</loc>
               <lastmod>2022-04-18T18:29:16.973Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-456-agr-2010-14-m-s-sewak-ice-amp-cold-storage-p-ltd-hathras-dy-c-i-t-cirvle-3-1-etah</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-51-agr-2011-14-neelanchal-shelter-p-ltd-agra-the-dy-c-i-t-circle-4-1-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-433-agr-2010-14-sweta-kalyan-samiti-farrukhabad-c-i-t-aligarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-233-ahd-2009-14-genesis-organics-pvt-ltd-baroda-the-acit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-488-ahd-2010-14-the-dcit-circle-2-2-baroda-m-s-shiv-construction-consortium-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-552-ahd-2010-14-york-prints-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-217-ahd-2010-14-the-ito-ward-2-3-surat-shri-kailash-kumar-hakim-huf-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-320-ahd-2010-14-venus-lamination-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
               <lastmod>2022-04-19T14:49:21.543Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2380-ahd-2009-14-mask-investment-ltd-surat-the-acit-osd-range-1-surat</loc>
               <lastmod>2022-04-19T14:49:38.736Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2428-ahd-2009-14-the-acit-circle-6-surat-m-s-sonal-gems-surat</loc>
               <lastmod>2022-04-19T14:49:41.577Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-562-ahd-2010-14-the-adit-intl-taxn-baroda-shri-rajeev-sureshbhai-gajwani-baroda</loc>
               <lastmod>2022-04-19T14:50:58.763Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1586-ahd-2005-14-m-s-dharam-electricals-ahmedabad-the-income-tax-officer-ward-3-2-ahmedabad</loc>
               <lastmod>2022-04-19T14:50:18.756Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4140-ahd-2008-14-m-s-devyan-tex-chem-pvt-ltd-surat-the-income-tax-officer-ward-1-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-489-ahd-2010-14-the-dcit-circle-2-2-baroda-m-s-shiv-construction-consortium-baroda</loc>
               <lastmod>2022-04-19T14:51:02.032Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-211-ahd-2012-14-the-acit-valsad-circle-valsad-saras-plywood-products-pvt-ltd-valsad</loc>
               <lastmod>2022-04-19T14:52:42.113Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1631-ahd-2010-14-maxima-systems-ltd-valsad-the-acit-valsad-circle-valsad</loc>
               <lastmod>2022-04-19T14:47:21.595Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1008-ahd-2010-14-the-dcitbharuch-circle-bharuch-m-s-gujarat-insecticides-limited-ankleshwar</loc>
               <lastmod>2022-04-19T14:52:58.820Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2568-ahd-2009-14-m-s-r-j-k-automatics-ahmedabad-the-acit-circle-10-ahmedabad</loc>
               <lastmod>2022-04-19T14:53:18.785Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1009-ahd-2010-14-the-dcitbharuch-circle-bharuch-m-s-gujarat-insecticides-limited-ankleshwar</loc>
               <lastmod>2022-04-19T14:53:38.798Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1421-ahd-2009-14-amal-finance-pvt-ltd-mumbai-the-income-tax-officer-ward-1-1-baroda</loc>
               <lastmod>2022-04-19T14:53:58.785Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-61-alld-2012-14-m-s-maiku-lal-salik-ram-amp-sons-allahabad-dy-cit-allahabad</loc>
               <lastmod>2022-04-19T15:10:38.966Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-60-alld-2012-14-rakeesh-chandra-allahabad-dy-cit-allahabad</loc>
               <lastmod>2022-04-19T15:10:38.972Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-392-asr-2010-14-the-income-tax-officer-jammu-m-s-sun-pharmaceuticals-industries-jammu</loc>
               <lastmod>2022-04-19T15:19:26.907Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-391-asr-2010-14-the-income-tax-officer-jammu-m-s-sun-pharmaceuticals-industries-jammu</loc>
               <lastmod>2022-04-19T15:19:59.050Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6428-mum-2010-14-acit-4-1-mumbai-anant-investments-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-152-ahd-2009-24-the-dcitpanchmahal-circle-panch-mahal-shri-kanaiyalal-n-hemrajani-panch-mahal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-130-chandi-2010-14-ito-chandigarh-m-s-d-s-pannu-amp-associates-pvt-ltd-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-103-ahd-2010-16-shri-pinalkumar-m-patel-ahmedabad-the-dy-cit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-1124-chandi-1996-16-m-s-gulab-chand-ajay-kumar-thanesar-acit-ambala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-21-ahd-2012-23-shri-navin-n-patel-baroda-the-dy-cit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-20-ahd-2012-23-shri-navin-n-patel-baroda-the-dy-cit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5239-mum-2011-14-kores-india-ltd-mumbai-acit-cc-41-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-40-kol-2012-24-gunadhar-parui-kolkata-ito-ward-38-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5747-mum-2010-14-gold-star-metals-ltd-mumbai-acit-9-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1544-mum-2009-14-helios-food-additives-p-ltd-mumbai-dcit-10-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6993-mum-2010-14-kunkel-wagner-inida-p-ltd-mumbai-dcit-9-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-23-ctk-2012-14-acit-cuttack-m-s-utkal-highways-cuttack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2906-del-2012-14-m-s-isoe-printpack-industries-p-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-135-agr-2012-14-sh-manoj-kumar-manchandani-jhansi-i-t-o-ward-6-2-jhansi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-471-agr-2011-14-i-t-o-4-3-agra-sh-ram-chand-panjwani-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-512-bang-2011-14-ito-bangalore-smt-madhu-santhakumar-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-665-chandi-2011-14-haryana-state-agricultural-marketing-board-panchkula-dcit-panchkula</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2241-ahd-2009-14-m-s-bhavani-construction-co-mehsana-the-dy-cit-mehsana-circle-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3219-ahd-2011-14-khemchand-kangumal-tharwani-navsari-the-dy-cit-navsari-circle-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1342-ahd-2010-14-the-ito-ward-4-4-ahmedabad-the-madhu-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-993-ahd-2007-14-the-acit-central-circle-1-surat-shri-prafulbhai-rohitbhai-j-shah-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-816-ahd-2009-14-m-s-maruti-developers-surat-the-income-tax-officer-ward-9-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-803-ahd-2012-14-param-polypack-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1066-chandi-2011-14-m-s-dhruv-chemicals-and-pharmaceuticals-chandigarh-acit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5-chandi-2012-14-ito-malerkotla-sh-rajiv-kumar-ahmedgarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-201-mum-2011-23-himanshu-gandhi-mumbai-asst-cit-13-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-39-ctk-2011-24-acit-cuttack-m-s-orissa-stevedores-ltd-cuttack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-187-lkw-2012-14-income-tax-officer-vi-2-lucknow-m-s-u-p-state-sugar-corporation-ltd-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-155-chandi-2012-14-m-s-vardhman-polytex-ltd-ludhiana-addl-cit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-994-ahd-2007-14-the-acit-central-circle-1-surat-shri-prafulbhai-rohitbhai-j-shah-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1755-ahd-2010-14-sankheshar-properties-pvt-ltd-surat-the-income-tax-officer-ward-4-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1554-ahd-2011-14-m-s-jalaram-enterprises-baroda-the-income-tax-officer-ward-2-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-109-agr-2011-14-sh-sunil-kumar-agrawal-mathura-a-c-i-t-osd-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1526-ahd-2011-14-the-ito-ward-4-3-ahmedabad-love-shoppers-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-749-ahd-2012-14-s-k-stock-broking-pvt-ltd-ahmedabad-the-cit-iv-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-490-ahd-2010-14-the-dcit-circle-2-2-baroda-smt-varsha-d-shah-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-478-ahd-2010-14-the-dcit-circle-1-1-baroda-jewel-consumer-care-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-919-ahd-2002-14-the-acit-circle-10-ahmedabad-shri-nalinbhai-manubhai-l-h-of-late-kanchanben-c-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1625-ahd-2010-14-the-dcitgnr-circle-gandhinagar-m-s-gujarat-state-petronet-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-922-ahd-2010-14-troikaa-pharamaceuticlas-ltd-ahmedabad-the-acit-range-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-653-ahd-2010-14-the-ito-ward-9-1-surat-alpaben-vikrambhai-mavani-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-437-ahd-2012-14-the-ito-ward-4-2-surat-shankheshwar-properties-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1154-ahd-2008-14-the-agriculture-peoduce-market-committee-the-income-tax-officer-ward-3-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-778-ahd-2012-14-m-s-k-k-jewels-pvt-ltd-surat-the-income-tax-officer-ward-1-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1006-ahd-2010-14-the-dcitbharuch-circle-bharuch-m-s-gujarat-insecticides-limited-ankleshwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2231-ahd-2010-14-m-s-aquagel-chemicals-pvt-ltd-bhavnagar-the-acit-circle-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1711-ahd-2010-14-shri-rajesh-v-jhaveri-surat-the-income-tax-officer-ward-2-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-324-ahd-2010-14-the-ito-ward-15-1-ahmedabad-shri-mahesh-chunilal-bhatt-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1709-ahd-2010-14-shri-nikhil-v-jhaveri-huf-surat-the-income-tax-officer-ward-2-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-928-ahd-2012-14-the-acit-circle-7-ahmedabad-shri-subhash-sevaram-bhavnani-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-896-ahd-2012-14-the-dcit-circle-i-1-baroda-benzo-petro-international-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-256-coch-2011-14-dr-p-sasikumar-palakkad-dcit-trichur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-271-coch-2011-14-dcit-thrissur-dr-p-sasikumar-palakkad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-122-ctk-2012-14-amarsh-routray-jagatsinghpur-ito-jagatsinghpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-436-ctk-2011-14-m-s-apex-engineers-private-ltd-bhubaneswar-acit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4636-del-2011-14-shri-varshney-samaj-hitkari-trust-regd-new-delhi-dit-e-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1543-del-2012-14-ito-new-delhi-m-s-indraprasttha-suppliers-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1656-del-2011-14-pizza-hut-international-llc-gurgaon-ddit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4493-del-2011-14-ultimate-fashion-maker-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4610-del-2011-14-dcit-new-delhi-m-s-superior-fire-amp-security-services-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5572-del-2011-14-adit-dehradun-m-s-kvaerner-energy-ltd-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3531-mum-2009-14-dcit-8-2-mumbai-petro-araldite-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4213-mum-2007-14-the-dcit-1-2-mumbai-m-s-netsurf-communications-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3707-mum-2011-14-acit-4-3-mumbai-jayantilal-khandwala-and-sons-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-505-ahd-2012-14-asian-tubes-ltd-ahmedabad-the-dy-cit-circle-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-ahd-2010-14-the-dcit-central-circle-2-3-ahmedabad-rohra-plant-amp-packaging-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-225-ahd-2010-14-the-dcit-circle-2-2-baroda-shri-rajesh-vithalbhai-patel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-248-ahd-2010-14-the-dcit-circle-1-surat-m-s-jay-bharat-dyg-amp-ptg-mills-pvt-ltd-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6209-mum-2008-14-m-s-nakoda-granite-amp-marmo-pvt-ltd-mumbai-the-income-tax-officer-ward-10-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1427-mum-2008-14-m-s-lavanya-holdings-and-trading-pvt-ltd-mumbai-the-acit-3-2-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2200-mum-2007-14-acit-5-2-mumbai-m-s-macro-bars-amp-wires-india-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-109-mum-2011-23-leela-creatiors-mumbai-dcit-25-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5618-mum-2010-14-ito-23-1-1-mumbai-ashwin-g-sanghvi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5972-mum-2010-14-amadhi-investments-ltd-ahemedabad-ito-wd-1-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1006-chandi-2011-14-king-exports-ludhiana-acit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-448-chandi-2012-14-accounts-squadron-air-force-ambala-ito-tds-panchkula</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-960-chandi-2009-14-ved-niketan-dham-public-charitable-trust-ludhiana-cit-1-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-240-bang-2011-14-late-sri-k-b-khaleel-hassan-ito-hassan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-874-chny-2011-14-ito-chennai-a-j-jallalluddin-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-99-chny-2011-23-a-j-jallalluddin-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-45-mum-2012-24-strategic-group-trust-addl-cit-12-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-554-mum-2011-24-ito-4-2-3-hrim-finance-and-services-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3916-ahd-2004-14-shri-dipak-jashvantlal-panchal-ahmedabad-the-income-tax-officer-ward-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-386-asr-2011-14-the-asstt-commissioner-of-income-tax-amritsar-m-s-great-value-foods-93-gr-fi-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8679-mum-2011-14-dinesh-khanna-hotels-motesl-amp-resorts-pvt-ltd-mumbai-d-c-i-t-c-c-35-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1256-del-2012-14-hitachi-metglas-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-48-del-2012-23-m-s-bhrigu-alloys-amp-steel-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1320-del-2012-14-acit-gurgaon-m-s-healer-hospital-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2888-del-2011-14-acit-new-delhi-m-s-h-b-stockholding-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1498-pun-2011-14-shri-pandurang-d-darekar-pune-income-tax-officer-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-688-chandi-2011-14-acit-khanna-sh-tapvir-singh-doraha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-400-chandi-2012-14-goyal-knitwears-p-ltd-ludhiana-dcit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2405-del-2010-14-airline-allied-services-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-69-del-2012-24-tidewater-marine-international-inc-new-delhi-addl-dit-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1643-del-2012-14-smt-baldev-brar-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5506-del-2011-14-accurate-meters-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-158-jpr-2012-14-smt-asharfi-devi-alwar-ito-alwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-961-jpr-2011-14-dcit-jaipur-m-s-countrywide-buildstate-p-ltd-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-64-ahd-2012-24-shri-alap-shirishbhai-derasary-baroda-the-acit-circle-2-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-355-del-2011-24-state-bank-of-india-dehradun-addl-cit-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-64-jpr-2012-14-acit-jaipur-m-s-than-campus-amp-resorts-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-157-asr-2012-14-the-income-tax-officer-jammu-m-s-jsb-aluminium-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-560-bang-2011-14-coco-latex-exports-pvt-ltd-bangalore-cit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-637-ahd-2011-16-shri-navinbhai-n-patel-baroda-the-dy-cit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-591-ahd-2011-16-shri-krupeshbhai-patel-baroda-the-dy-cit-cent-circle-1-u005cu005c-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-30-mum-2012-24-joseph-a-pattaathu-asst-cit-cen-cir-37</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-13-ctk-2012-16-silla-rajasekhar-berhampur-cit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-747-ahd-2012-14-shree-swami-samarth-gruh-nirman-sansthan-valsad-the-income-tax-officer-ward-4-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1338-ahd-2010-14-the-dcitkheda-circle-nadiad-r-s-steel-manufacturer-kheda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5520-mum-2011-14-multiline-unisales-p-ltd-mumbai-ito-wd-6-3-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5366-mum-2011-14-maharashtra-heavy-vehicle-amp-interstate-containers-operators-association-mumbai-ddit-e-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-11-mum-2011-23-ngc-network-india-p-ltd-mumbai-asst-cit-11-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-298-mum-2012-24-the-maharashtra-state-co-op-makrketing-federation-ltd-acit-cir-13-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2008-chny-2011-14-ito-erode-m-s-k-885-the-chennimalai-wcs-ltd-erode</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-800-chny-2012-14-acit-trichy-smt-rani-adaikalaraj-educational-and-charitable-trust-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-760-chny-2011-14-shiva-distilleries-limited-coimbatore-acit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2006-chny-2011-14-ito-erode-m-s-the-periyar-primary-cum-industries-wcs-limited-erode</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-594-chny-2012-14-m-s-caterpillar-commercial-private-limited-bangalore-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2085-chny-2010-14-gems-park-hotels-pvt-ltd-tiruvannamalai-acit-vellore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-923-chny-2010-14-acit-erode-m-s-erode-market-committee-erode</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-252-coch-2011-14-dr-p-sasikumar-palakkad-dcit-trichur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-257-coch-2011-14-dr-p-sasikumar-palakkad-dcit-trichur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-417-coch-2009-14-kerala-state-cashew-development-corp-ltd-kollam-acit-kollam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-723-coch-2010-14-acit-trivandrum-v-nandakumar-ernakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-168-ctk-2012-14-maa-tareni-poultry-products-pvt-ltd-cuttack-acit-cuttack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-111-ctk-2012-14-m-s-janak-restaurant-bhubaneswar-acit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-486-ctk-2011-14-shivam-steel-corporation-rourkela-acit-rourkela</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-20-del-2009-14-acit-faridabad-m-s-ramgopal-amp-sons-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4253-del-2010-14-dcit-new-delhi-bharti-telecom-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3904-del-2011-14-mr-sushil-kumar-trehan-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5516-del-2011-14-acit-new-delhi-m-s-arch-finance-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1716-del-2012-14-m-s-meenakshi-mahajan-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1724-del-2012-14-ito-new-delhi-m-s-sasan-power-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5517-del-2011-14-acit-new-delhi-m-s-asahi-india-glass-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5495-del-2011-14-acit-new-delhi-m-s-alfa-engitech-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4709-del-2010-14-shiv-vanijay-capsec-pvt-ltd-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-93-del-2012-14-ito-new-delhi-m-s-energetic-constructions-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3416-del-2011-14-acit-new-delhi-shri-jaswinder-singh-ahuja-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5340-del-2010-14-dcit-new-delhi-m-s-eel-india-ltd-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1852-del-2012-14-m-s-haryana-liquor-company-new-delhi-addl-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1831-del-2012-14-acit-new-delhi-late-avtar-singh-bahl-through-legar-heir-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5779-del-2011-14-m-s-prahalad-finance-amp-capital-p-ltd-ghaziabad-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-977-del-2012-14-acit-new-delhi-m-s-hexa-securities-amp-finance-co-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1812-del-2012-14-m-s-elymer-international-p-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3881-del-2011-14-ito-new-delhi-shri-jaspinder-singh-puri-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3657-del-2000-14-jcit-new-delhi-m-s-ester-industries-ltd-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-500-ind-2010-14-m-s-gayatri-builders-bhopal-the-acit-1-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-284-ind-2011-14-shri-tarun-jain-bhopal-the-ito-3-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-352-ind-2011-14-the-acit-khandwa-m-s-nageshwar-vijay-amp-sanjay-aop-khargone</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-58-ind-2012-14-m-s-shanti-lal-patel-traders-pvt-ltd-bhopal-the-acit-3-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6044-mum-2008-14-asstt-c-i-t-4-3-mumbai-m-s-jayantilal-khandwala-amp-sons-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-181-pun-2004-14-kirloskar-oil-engines-ltd-pune-dcit-cir-8-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-24-mumbai-ahmed-aliji-nandoliya-899-2011</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-kinariwala-spinners-ltd-424-2011</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-1-bell-granito-ceramica-ltd-436-2011</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-natwarlal-shirchand-sanghvi-1046-2011</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-multimedia-frontiers-ltd-421-2011</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-income-tax-officer-ward-1-2-divya-vasundhara-financiers-private-limited-124-2011</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iii-trans-india-cinema-743-2010</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iii-shreenath-intermediates-470-2011</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-1-prabhudas-k-patel-884-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iii-the-riddhi-siddhi-gluco-boils-limited-1940-2010</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1324-hyd-2011-14-dcit-central-circle-6-hyderabad-shri-abhay-chandrakant-shah-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.387Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-42-mum-2012-24-delata-air-lines-india-ito-it-2-1</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
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               <lastmod>2025-12-25T08:18:31.013Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8279-mum-2010-14-goodluck-electronics-p-ltd-mumbai-ito-rg-9-1-4-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.013Z</lastmod>
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               <lastmod>2025-12-25T08:18:31.013Z</lastmod>
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           <url>
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               <lastmod>2025-12-25T08:18:31.013Z</lastmod>
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           <url>
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               <lastmod>2025-12-25T08:18:31.013Z</lastmod>
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               <lastmod>2025-12-25T08:10:30.875Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/smt-rathnamma-and-sri-ananta-nagalinga-and-sri-vinayaka-and-sri-dharaneesha-and-poornima-g-b-and-prabhulinga-the-new-india-assurance-co-ltd-and-k-nanjundappa-7823-2010</loc>
               <lastmod>2025-12-25T10:06:32.055Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-60-kol-2012-24-ranjit-makal-kolkata-dcit-circle-50-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.451Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1518-hyd-2011-14-natco-pharma-ltd-hyderabad-dcit-cir-16-1-hyderabad</loc>
               <lastmod>2025-05-02T18:08:55.788Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1378-hyd-2011-14-adit-exemptions-i-hyderabad-royal-education-soceity-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-496-hyd-2010-14-avadhana-saraswati-peetham-hyderabad-dit-hyderabad</loc>
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               <lastmod>2025-12-25T08:55:17.721Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-1-belgium-glass-geramics-p-ltd-442-2011</loc>
               <lastmod>2025-12-25T10:06:33.617Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-kempanna-chetty-s-o-sri-arasappa-chetty-the-asst-commissioner-of-income-tax-circle-8-1-365-366-2011</loc>
               <lastmod>2025-12-25T08:05:42.667Z</lastmod>
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               <lastmod>2026-01-09T08:57:34.169Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6864-mum-2010-14-dcit-8-2-mumbai-kayab-enterprises-p-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.169Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-994-kol-2011-14-acit-circle-50-kolkata-kolkata-m-s-power-system-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.390Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-755-kol-2012-14-swapan-krishna-paul-kolkata-ito-ward-52-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.390Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-562-kol-2011-14-malati-rani-das-kolkata-ito-ward-2-1-hooghly-hooghly</loc>
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               <lastmod>2025-04-19T02:28:53.620Z</lastmod>
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               <lastmod>2025-04-19T02:28:53.842Z</lastmod>
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               <lastmod>2025-04-19T05:42:51.475Z</lastmod>
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