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               <loc>https://counselvise.com/direct-tax/judgements/ma-99-mum-2012-24-hafeele-inida-p-ltd-ito-wd-8-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-46-ahd-2010-24-marvellous-construction-co-himatnagar-the-acit-s-k-circle-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3931-del-2011-14-m-s-irs-industries-p-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-62-ahd-2010-23-panchmahal-steel-ltd-kalol-the-dy-cit-panchmahal-circle-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-202-ahd-1999-14-the-dcit-a-central-circle-inv-1-2-ahmedabad-m-s-gujarat-ambuja-exports-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-870-hyd-2010-14-jumbo-mining-limited-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1891-hyd-2011-14-acit-circle-3-2-hyderabad-m-s-sri-krishna-pharmaceuticlas-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-895-hyd-2010-14-acit-hyderabad-matrix-laboratories-ltd-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1145-hyd-2011-14-m-s-kmr-educational-society-r-r-dist-hyderabad-acit-central-circle-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-152-coch-2011-14-snow-fields-foods-p-ltd-palakkad-ito-palakkad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-177-coch-2011-14-sri-a-pocker-kottakkal-dcit-calicut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-909-del-2011-14-ito-new-delhi-m-s-green-petals-capfin-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1433-del-2011-14-shakuntla-dhawan-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2324-del-2011-14-m-s-jindal-polyester-ltd-new-delhi-acit-bulandshahr</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-452-del-2009-14-sanjay-mahipal-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2966-del-2003-14-kishan-lal-arora-ito-ward-25-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1252-del-2012-14-m-s-p-k-mangla-amp-associates-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-68-del-2012-14-rockwell-automation-india-p-ltd-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3552-del-2011-14-arkaaye-builders-amp-developers-pvt-ltd-new-delhi-ito-roorkee</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/contel-medicare-systems-pvt-ltd-cit-426-2012</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/gujarat-petrosynthesis-ltd-dy-cit-106-2000</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/gujarat-petrosynthesis-ltd-dy-cit-113-2000</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-asstt-sayaji-industries-ltd-74-2003</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5162-mum-2011-14-dcit-4-1-mumbai-gandhi-securities-amp-investment-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-72-rjt-2009-14-the-dcit-gandhidham-circle-gandhidham-m-s-balaji-heavy-lifters-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-957-ahd-2012-14-shri-ghemarbhai-hirabhai-desai-surat-the-income-tax-officer-ward-6-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-540-asr-2011-14-the-income-tax-officer-amritsar-smt-aneeta-khanna-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-25-asr-2012-14-m-s-the-dy-gen-manager-j-amp-k-udhampur-the-income-tax-officer-tds-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-527-asr-2011-14-m-s-shivam-enterprises-jammu-the-income-tax-officer-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-572-coch-2010-14-ansari-charitable-trust-trichur-ito-trichur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-573-coch-2009-14-sri-binu-j-alappuzha-ito-alappuzha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-442-ctk-2011-14-durgarmal-kasliwal-bhubaneswar-ito-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-5-chandi-2011-16-m-s-indsons-exports-international-ludhiana-acit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-5-chandi-2008-23-m-s-alborz-industries-baddi-ito-parwanoo</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-963-bang-2011-14-manmandir-enterprises-bangalore-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-809-bang-2011-14-the-jamkhandi-urban-cooperative-bank-ltd-jamkhandi-acit-bijapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1019-bang-2010-14-m-s-kemwell-pvt-ltd-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-276-bang-2011-14-global-e-business-operations-private-limited-bangalore-cit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-961-bang-2011-14-m-s-jupiter-capital-p-limited-bangalore-acit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-90-ahd-2010-14-the-acit-circle-6-ahmedabad-smt-madhuriben-h-gala-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8-ahd-2010-14-the-dcit-panchmahal-circle-godhra-panchmahal-steel-ltd-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-410-ahd-2012-14-shri-mahendra-r-patel-baroda-the-income-tax-officer-ward-2-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-22-ahd-2011-24-bobby-lease-finance-ltd-baroda-the-jt-cit-asstt-sr-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2064-chny-2011-14-m-s-poompuhar-shipping-corporation-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1254-chny-2011-14-acit-chennai-m-s-poompuhar-shipping-corpn-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1252-chny-2011-14-acit-chennai-m-s-poompuhar-shipping-corpn-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1253-chny-2011-14-acit-chennai-m-s-poompuhar-shipping-corpn-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-487-chny-2012-14-smt-savithri-ammal-chennai-ito-pondicherry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-637-chny-2012-14-b-l-steels-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1655-chny-2011-14-dcit-virudhunagar-m-s-madras-cements-ltd-rajapalayam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-136-chny-2012-14-acit-chennai-m-s-kaleesuwari-refinery-private-limited-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1711-chny-2011-14-mrs-hameeda-banu-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-395-chny-2012-14-acit-coimbatore-m-s-annai-wind-farms-india-p-ltd-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-63-chny-2012-24-eastman-spinning-mills-p-ltd-tiruppur-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-21-chny-2012-23-saag-rr-infra-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-42-chny-2010-23-smt-andal-arumugam-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-823-chny-2011-14-v-k-rajendran-karur-dcit-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-637-chny-2011-14-k-balasubramanian-salem-ito-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-29-agr-2012-23-m-s-dehej-niwaran-evam-samaj-kalyan-parishad-etawah-i-t-o-etawah</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-14-agr-2012-24-spring-merchandisers-p-ltd-mathura-i-t-o-3-4-mathura</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5814-mum-2009-14-acit-osd2-city-2-mumbai-jeet-machine-tolls-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-41-rjt-2011-23-vijaynagar-bhuj-owners-association-bhuj-the-income-tax-officer-ward-2-bhuj</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-9-rjt-2012-24-birla-vxl-limited-now-known-as-digjam-ltd-jamnagar-the-assistant-commissioner-of-income-tax-circle-2-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-91-rjt-2012-14-the-ito-ward-1-1-junagadh-shri-krushnakant-j-dadaniya-keshod</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-619-chandi-2012-14-m-s-associated-printers-chandigarh-ito-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-107-ind-2012-14-patidar-builders-private-limited-bhopal-the-acit-2-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-359-bang-2009-14-bangalore-electricity-supply-company-limited-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-41-ind-2012-23-m-s-hindustan-equipment-pvt-ltd-indore-the-acit-5-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-40-ind-2012-23-m-s-hindustan-equipment-pvt-ltd-indore-the-acit-5-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1964-del-2012-14-cane-development-council-rohanakala-uttar-pradesh-jcit-muzaffarnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-64-del-2012-24-m-s-globus-spirits-ltd-new-delhi-cit-iv-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2007-del-2012-14-indo-rub-industries-new-delhi-cit-xiii-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-576-asr-2011-14-the-dy-commissioner-of-income-tax-jammu-m-s-gtz-securities-ltd-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-461-chandi-2012-14-district-sports-amp-youth-welfare-office-ambala-cantt-ito-tds-panchkula</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-519-chandi-2012-14-ito-chandigarh-m-s-awagaman-cargo-carriers-pvt-ltd-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-196-chandi-2010-14-m-s-mohina-properties-pvt-ltd-chandigarh-ito-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-931-chandi-2009-14-m-s-glaxo-smithkline-consumer-healthcare-ltd-nabha-acit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1074-chandi-2010-14-the-panchkula-central-co-operative-bank-ltd-panchkula-dcit-panchkula</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-355-chandi-2012-14-sh-sukhdev-singh-ropar-ito-ropar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-134-chandi-2012-14-sh-rohit-verma-ludhiana-dcit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-151-chandi-2005-24-acit-ludhiana-m-s-avery-cycle-industries-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-559-asr-2011-14-m-s-royal-constructions-company-srinagar-the-income-tax-officer-srinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-539-asr-2011-14-imc-of-iti-kotkapura-the-commissioner-of-income-tax-bathinda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5624-mum-2011-14-narayandas-sugnomal-mumbai-acit-14-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-129-chny-2012-23-m-s-siva-industries-and-holdings-limited-formerly-known-as-sterling-infotech-limited-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-247-agr-2012-14-sh-shyam-lal-agarwal-agra-i-t-o-4-4-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-321-agr-2012-14-i-t-o-4-1-agra-sh-ajay-kumar-gupta-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-3-mum-2012-24-the-vithal-nagar-co-op-hsg-soc-ltd-ito-2-2-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2676-ahd-2011-14-the-ito-ward-8-1-ahmedabad-m-s-saffron-enterprises-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-3-ahd-2012-23-m-s-saffron-enterprises-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-444-ahd-2009-14-ratanraj-sarees-pvt-ltd-nadiad-the-dy-cit-kheda-circle-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4127-mum-2011-14-dcit-9-2-mumbai-motilal-laxminaryan-construction-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-464-chandi-2011-14-m-s-guru-teg-bahadur-cold-storage-amp-ice-factory-pvt-ltd-rajpura-ito-rajpura</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-578-chandi-2012-14-dcit-ludhiana-m-s-malwa-industries-ltd-ludhiana</loc>
               <lastmod>2025-04-17T19:56:46.205Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-19-chandi-2010-23-sh-lakhbir-singh-ludhiana-ito-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1039-chandi-2009-14-m-s-lakhbir-singh-amp-co-ludhiana-ito-v-2-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-113-chny-2012-23-rasikalal-m-mehta-huf-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1056-chandi-2010-14-m-s-amartex-industries-limited-chandigarh-addl-cit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5018-mum-2010-14-allcargo-global-logistics-ltd-mumbai-dcit-cen-cir-44-mumbai</loc>
               <lastmod>2025-04-16T06:21:27.431Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-121-mum-2011-23-multi-flex-lami-print-ltd-mumbai-dcit-9-2-mumbai</loc>
               <lastmod>2025-04-12T01:28:07.131Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-41-mum-2012-23-blue-star-ltd-mumbai-dcit-1-1-mumbai</loc>
               <lastmod>2025-04-12T01:28:07.359Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-233-ahd-2010-24-m-s-veera-exports-surat-the-acit-circle-6-surat</loc>
               <lastmod>2025-04-12T03:00:09.919Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1577-kol-2011-14-dcit-cc-viii-kolkata-kolkata-wright-india-ltd-kolkata</loc>
               <lastmod>2022-04-20T13:27:17.042Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-182-coch-2011-14-dcit-kollam-m-s-the-state-farming-corporation-of-kerala-ltd-punalur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-758-ahd-1997-14-the-d-c-asstt-sr-11-ahmedabad-m-s-ambalal-ranchhoddas-choksi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1971-ahd-2009-14-the-ito-ward-12-2-ahmedabad-m-s-chirag-park-land-developers-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-148-ahd-2010-14-the-ito-ward-12-3-ahmedabad-shri-pradeep-bhupendrabhai-desai-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1949-ahd-2010-14-m-s-jamadar-bricks-co-bharuch-the-acit-cent-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1060-ahd-2009-14-the-acit-central-circle-3-surat-shri-tushar-h-ghelani-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-ahd-2009-14-kantilal-surajmal-kodia-dahod-the-income-tax-officer-dahod</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3282-ahd-2010-14-the-acit-osd-i-range-4-ahmedabad-kayel-syntex-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-975-bang-2011-14-acit-bangalore-m-s-jupiter-capital-private-limited-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-323-mum-2012-14-bratrim-india-p-ltd-mumbai-addl-cit-rg-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5662-mum-2011-14-united-liner-agencies-of-india-p-ltd-mumbai-dcit-cen-cir-39-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/management-committee-cfh-scheme-paradeep-port-administrative-building-paradeep-jagatsinghpur-represented-by-its-secretary-sri-susanta-kumar-mishra-income-tax-officer-tds-cuttack-27531</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-mangalore-and-the-income-tax-officer-circle-1-3-mangalore-sri-chandrakant-p-sanu-maruthi-real-estate-and-developers-764-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5355-del-2011-14-acit-new-delhi-m-s-ultimate-flexipack-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1915-del-2012-14-acit-new-delhi-m-s-dlf-recreational-foundation-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5531-del-2011-14-acit-new-delhi-m-s-valiant-communications-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1997-del-2012-14-ito-new-delhi-sh-chander-singh-sehrawat-amp-associate-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1988-del-2012-14-acit-new-delhi-m-s-hcl-corporation-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5691-del-2011-14-jcit-muzaffarnagar-m-s-cane-developement-council-rohana-kalan-uttar-pradesh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4589-del-2011-14-jcit-muzaffarnagar-cane-developement-council-rohana-kalan-muzaffarnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4590-del-2011-14-jcit-muzaffarnagar-cane-developement-council-mansurpur-muzaffarnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4774-del-2009-14-dcit-new-delhi-m-s-vikas-strips-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2050-del-2010-14-m-s-nishant-steels-pvt-ltd-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-623-lkw-2010-14-dcit-kanpur-m-s-yog-international-p-ltd-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-752-lkw-2011-14-dy-commissioner-of-income-tax-osd-5-lucknow-vodafone-essar-digilink-ltd-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-462-lkw-2010-14-dcit-lucknow-m-s-shimla-food-amp-flavours-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-733-lkw-2011-14-madhyanchal-vidyut-vitran-nigam-limited-lucknow-dy-commissioner-of-income-tax-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-749-lkw-2011-14-m-s-anuvish-finance-limited-lucknow-the-income-tax-officer-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-37-asr-2012-14-m-s-s-m-cold-warehouse-pvt-ltd-jalandhar-the-dy-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-618-asr-2011-14-m-s-prashant-educational-trust-jammu-the-commissioner-of-income-tax-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-589-chny-2011-14-smt-m-maheswari-villupuram-acit-cuddalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5-chny-2012-14-m-s-wheels-india-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-203-chny-2012-14-m-s-original-innovative-logistics-india-p-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1391-chny-2011-14-dcit-virudhunagar-m-s-madras-cements-ltd-rajapalayam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-44-chny-2011-14-m-s-sphera-investments-pvt-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1051-chny-2012-14-dcit-virudhunagar-pandyan-grama-bank-virudhunagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-939-chny-2008-14-m-s-covanta-samalpatti-operating-private-limited-chennai-addl-cit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1161-chny-2012-14-ito-chennai-shri-rasikalal-m-mehta-huf-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3379-del-2010-14-acit-new-delhi-sh-avinash-jain-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2362-del-2012-14-acit-rewari-m-s-the-palhawas-primary-agriculture-co-op-society-haryana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2326-del-2011-14-m-s-jindal-polyester-ltd-new-delhi-acit-bulandshahr</loc>
               <lastmod>2022-04-19T18:23:52.624Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5458-del-2011-14-usha-properties-india-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2022-04-19T18:23:52.630Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4418-del-2011-14-kiran-grover-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2022-del-2012-14-m-s-ip-support-services-india-pvt-ltd-gurgaon-dcit-osd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1289-del-2012-14-dcit-new-delhi-m-s-vatka-landbase-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2642-del-2011-14-ito-new-delhi-m-s-rsm-constructions-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2295-del-2012-14-tci-foundation-new-delhi-dit-exemptions-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-265-hyd-2012-14-m-s-parnika-constructions-pvt-ltd-hyderabad-dcit-circle-16-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-466-hyd-2009-14-dcit-hyderabad-m-s-sri-chakra-remedies-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1167-hyd-2010-14-sandeep-p-shah-huf-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1166-hyd-2010-14-brij-gopal-p-shah-huf-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-426-hyd-2010-14-dcit-hyderabad-m-s-ushodaya-enterprises-limited-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-930-hyd-2005-14-acit-hyderabad-m-s-matrix-laboratories-ltd-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-836-hyd-2005-14-matrix-laboratories-limited-secunderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1712-hyd-2011-14-m-s-musaddilal-and-sons-hyd-secunderabad-dcit-circle-5-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1379-hyd-2011-14-adit-exemptions-i-hyderabad-scient-educational-soceity-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-134-hyd-2011-14-ito-mahabubnagar-m-s-divya-fuels-mahabubnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-437-hyd-2012-14-asst-director-of-income-tax-exemption-i-hyderabad-andhra-mahila-sabha-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-288-hyd-2012-14-dy-cit-circle-1-1-hyderabad-m-s-apollo-health-street-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1239-hyd-2007-14-limra-securities-ltd-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-489-hyd-2008-14-v-satyanarayana-huf-proddatur-acit-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-58-hyd-2011-14-m-s-ravinder-singh-arora-sec-apos-bad-hyderabad-the-acit-circle-10-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-872-hyd-2011-14-dcit-circle-3-1-hyderabad-m-s-remy-electicals-india-ltd-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1433-hyd-2008-14-acit-hyderabad-m-s-heritage-foods-india-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-846-hyd-2010-14-acit-hyderabad-sri-narendra-kumar-gupta-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-331-ind-2011-14-m-s-minal-builders-pvt-ltd-bhopal-the-acit-3-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-260-ind-2012-14-the-acit-2-1-bhopal-m-s-moenus-textile-pvt-ltd-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-277-ind-2012-14-shri-dashrath-kumar-talreja-bhopal-the-ito-3-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-160-ind-2012-14-shri-paramjeet-singh-bedi-bhopal-the-ito-3-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-148-ind-2012-14-the-acit-5-1-indore-m-s-hindustan-equipment-pvt-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-268-ind-2012-14-shri-girish-kumar-tayal-indore-the-addl-cit-range-5-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-135-ind-2012-14-the-acit-1-1-bhopal-m-s-bhopal-vikash-pradhikaran-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-141-ind-2012-14-the-acit-5-1-indore-m-s-shri-steels-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-130-ind-2005-14-the-ito-1-2-shri-sandeep-chopra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-588-jodh-2010-14-the-nayab-tehsildar-sumerpur-director-of-income-tax-cib-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-164-jodh-2011-14-mittal-ginning-and-pressign-factory-sriganganagar-ito-sriganganagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-450-jodh-2010-14-smt-kanta-devi-bohra-chittorgarh-ito-chittorgarh</loc>
               <lastmod>2022-04-20T12:53:16.867Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-234-jodh-2010-14-ito-bikaner-m-s-saran-electrics-works-bikaner</loc>
               <lastmod>2022-04-20T12:53:16.873Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1480-pun-2010-14-piaggio-vehicles-pvt-ltd-pune-dcit-cir-4-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-974-pun-2011-14-m-s-gal-aluminum-extrusion-pvt-ltd-ahmednagar-dy-commissioner-of-income-tax-ahmednagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-764-pun-2011-14-m-s-arihant-steels-jalna-dcit-a-cent-cir-1-1-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-19-pun-2011-14-ito-wd-1-1-nashik-m-s-kohem-impex-pvt-ltd-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-22-lkw-2012-23-smt-arati-rakehit-kanpur-asstt-commissioner-of-income-tax-iii-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-49-ahd-2009-23-m-s-bidiwala-brothers-baroda-the-income-tax-officer-ward-5-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-48-ahd-2009-23-m-s-bidiwala-brothers-baroda-the-income-tax-officer-ward-5-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-249-ahd-2010-24-sunitadevi-a-gupta-surat-the-acit-circle-5-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-67-lkw-2009-24-satish-chandra-pandey-amp-others-kanpur-acit-faizabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-200-mum-2012-24-ito-4-1-4-c-v-trading-amp-investment-co-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-620-ahd-2010-14-m-s-orient-builders-surat-the-income-tax-officer-ward-3-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3184-ahd-2010-14-banco-products-india-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3195-ahd-2010-14-the-dcit-circle-1-1-baroda-banco-products-india-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1087-ahd-2012-14-shri-dipak-khanderav-naik-valsad-the-income-tax-officer-ward-1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-136-ind-2012-16-the-acit-2-1-bhopal-shri-manoj-chourasia-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-407-bang-2011-14-ito-mysore-sri-durga-nimishamba-trust-mysore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-897-bang-2011-14-hubli-electric-supply-company-limited-hubli-ito-hubli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-693-chandi-2011-14-amartex-industries-limited-chandigarh-addl-cit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-3-chandi-2008-23-m-s-alborz-industries-baddi-ito-parwanoo</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-4-chandi-2008-23-m-s-alborz-industries-baddi-ito-parwanoo</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3459-mum-2012-14-miracle-shipping-agencies-p-ltd-mumbai-dcit-cir-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-287-jodh-2010-14-krishi-upaj-mandi-samiti-hanumangarh-ito-hanumangarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-605-jodh-2010-14-acit-jodhpur-shri-kamal-kishore-baheti-jodhpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1184-bang-2011-14-m-s-kerbs-n-cubes-continental-bangalore-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-75-ahd-2011-24-shri-dahyabhai-ishawarlal-thakkar-banaskantha-the-income-tax-officer-ward-3-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1070-chny-1996-14-m-s-elgi-tyre-amp-tread-ltd-chennai-dcit-coimbatore</loc>
               <lastmod>2025-04-17T14:35:35.557Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2443-mum-2011-14-dcit-rg-2-1-mumbai-bank-of-inidia-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-61-ahd-2012-24-shri-dipakbhai-h-amarseda-surat-the-income-tax-officer-ward-9-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-97-asr-2011-14-sh-dinesh-bhardwaj-lgovt-contractor-jalandhar-the-asstt-commissioner-of-income-tax-hoshiarpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-160-asr-2012-14-the-income-tax-officer-jammu-m-s-jay-ambey-aromatics-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-163-asr-2012-14-the-income-tax-officer-jammu-m-s-shiva-mint-industries-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-177-asr-2012-14-m-s-g-s-builders-amp-engineers-jalandhar-the-addl-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-25-del-2012-24-raytheon-company-gurgaon-adit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-131-jodh-2012-14-kirti-kumar-jain-udaipur-dcit-udaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-165-jodh-2011-14-nirwana-enterprises-sriganganagar-ito-sriganganagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3300-del-2009-14-m-s-hyundai-rotem-company-new-delhi-adit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3868-del-2011-14-mrs-praveen-hoon-noida-acit-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-chandi-2011-16-dr-kuldeep-singh-santokh-chandigarh-acit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-103-chandi-2007-24-ito-mandi-gobindgarh-m-s-jai-gases-p-ltd-mandi-gobindgarh</loc>
               <lastmod>2025-04-14T06:49:01.163Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-181-chandi-2008-24-m-s-vardhman-spinning-amp-general-mills-ltd-ludhiana-acit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2325-del-2011-14-m-s-jindal-polyester-ltd-new-delhi-acit-bulandshahr</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-219-jodh-2010-14-ito-nagaur-krishi-upaj-mandi-samiti-nagaur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-223-jodh-2010-14-ito-nagaur-krishi-upaj-mandi-samittee-merta-city</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4363-del-2011-14-dcit-new-delhi-sh-ravinder-kumar-gupta-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-285-jodh-2010-14-krishi-upaj-mandi-samiti-goluwala-ito-hanumangarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-550-jodh-2010-14-shri-vishwakarma-suthar-samaj-seva-samiti-bikaner-cit-bikaner</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-355-jodh-2011-14-principal-officer-sbbj-jodhpur-addl-cit-jodhpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-425-jodh-2009-14-ito-sriganganagar-shri-amar-chand-board-sriganganagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-407-rjt-2011-14-the-ito-ward-1-gandhidham-m-s-cosmos-trading-co-gandhidham</loc>
               <lastmod>2025-04-22T07:36:52.353Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-51-pun-2010-14-honrao-nitin-bhimashankar-barshi-ito-ward-2-3-solapur-solapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-914-pun-2010-14-pradeep-r-chavan-aurangabad-asstt-cit-aurangabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2795-del-2011-14-dcit-new-delhi-m-s-international-amusement-ltd-new-delhi</loc>
               <lastmod>2025-04-21T03:43:18.502Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2137-del-2012-14-ito-new-delhi-dr-rajendra-kumar-chakarvarty-new-delhi</loc>
               <lastmod>2025-04-16T15:21:32.748Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3924-del-2010-14-ito-new-delhi-m-s-real-value-plastics-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T15:28:30.422Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7814-mum-2010-14-ito-10-1-2-mumbai-jindal-earthmovers-p-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:09:03.511Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-8-ahd-2010-16-the-acit-central-circle-4-surat-shri-nitin-s-garg-surat</loc>
               <lastmod>2024-10-09T21:25:09.124Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-12-ahd-2010-16-the-acit-central-circle-4-surat-shri-nitin-s-garg-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1502-kol-2011-14-m-s-purbanchal-power-co-limited-kolkata-ito-ward-8-3-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8188-mum-2010-14-calibre-personnel-services-p-ltd-mumbai-acit-8-3-osd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7479-mum-2007-14-the-dcit-it-4-1-mumbai-m-s-mizho-corporate-bank-ltd-mumbai-brach-formerly-known-as-the-fuji-bank-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5773-mum-2011-14-a-d-i-t-1-1-mumbai-sri-sri-radha-damodar-charitable-trust-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6150-mum-2011-14-acit-13-2-mumbai-sudhalaxmi-hasmukhray-amin-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5839-mum-2011-14-acit-cc-24-mumbai-sheth-developers-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-44-mum-2009-14-dcit-9-2-mumbai-kewal-kiran-clothing-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6688-mum-2010-14-sistas-p-ltd-mumbai-asst-cit-osd-rg-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8179-mum-2010-14-kailash-premnarayan-mumbai-acit-cir-19-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4484-mum-2011-14-dcit-1-1-mumbai-blue-star-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6105-mum-2011-14-regent-assets-consultancy-services-p-ltd-mumbai-ito-7-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5018-mum-2011-14-geetha-mehra-chennai-dcit-cen-cir-44-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7741-mum-2010-14-la-italia-marbles-india-p-ltd-mumbai-ito-10-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4781-mum-2010-14-nalin-p-shah-huf-mumbai-dcit-rg-14-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7759-mum-2011-14-geetha-mehra-chennai-dcit-cen-cir-44-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-360-mum-2012-14-geetha-mehra-mumbai-dcit-cen-cir-44-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3509-mum-2008-14-m-s-dresser-rand-india-p-ltd-mumbai-ito-rg-6-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4330-mum-2010-14-dcit-cir-15-1-mumbai-raman-kumar-solanki-prop-m-s-sangam-chain-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4979-mum-2011-14-acit-1-1-mumbai-bennett-coleman-amp-co-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6035-mum-2011-14-easy-mercantile-p-ltd-mumbai-dcit-cen-cir-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9322-mum-1991-14-madhusudan-leasing-of-finance-ltd-ito-cen-cir-5-6</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7263-mum-2010-14-sunil-kumar-ganeriwal-mumbai-acit-cir-14-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-483-pun-2011-14-asstt-cit-cir-1-aurangabad-aurangabad-badve-engineering-pvt-ltd-aurangabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1206-pun-2009-14-acit-cir-3-pune-opus-software-solutions-pvt-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-869-pun-2011-14-shri-chandrashekhar-b-kangaralkar-pune-ito-wd-2-3-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-84-pun-2011-14-m-s-ramsukh-properties-pune-dy-cit-circle-2-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-956-pun-2011-14-c-c-engineers-pvt-ltd-pune-acit-cir-1-1-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-688-ahd-2009-14-the-ito-ward-5-3-baroda-m-s-bidiwala-brothers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-661-ahd-2009-14-m-s-bidiwala-brothers-baroda-the-income-tax-officer-ward-5-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-34-ahd-2010-14-aartee-roadways-anand-the-income-tax-officer-ward-1-anand</loc>
               <lastmod>2022-04-19T15:00:05.710Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-55-ahd-2010-14-the-ito-ward-7-2-ahmedabad-shri-sanatkumar-j-shodhan-huf-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-13-ahd-2010-14-the-dcit-panchmahal-circle-godhra-panchmahal-steel-ltd-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2846-ahd-2011-14-m-s-transmetal-ltd-baroda-the-dy-cit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2844-ahd-2011-14-m-s-transmetal-ltd-baroda-the-dy-cit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1061-ahd-2012-14-m-s-j-k-paper-ltd-new-delhi-the-addl-cit-range-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-10-ahd-2010-14-the-dcit-panchmahal-circle-godhra-panchmahal-steel-ltd-kalol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4006-ahd-2008-14-shri-sanjaybhai-a-sarvaiya-surat-the-jt-cit-range-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4557-ahd-2007-14-the-acit-circle-1-1-baroda-gujarat-state-fertilizers-amp-chemicals-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3688-ahd-2008-14-gujarat-state-fertilisers-amp-chemicals-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2626-ahd-2010-14-shri-kesharbhai-ghamarbhai-chaudhary-palanpur-the-income-tax-officer-ward-1-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-339-ahd-2010-14-shri-lakhani-mehul-labhubhai-surat-the-income-tax-officer-ward-9-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1565-ahd-2003-14-the-asstt-cit-circle-7-shri-manoj-c-brahmbhatt</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-608-ahd-2012-14-shreno-limited-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-888-ahd-2010-14-m-s-alok-wires-surat-the-acit-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-690-ahd-2010-14-priyank-cords-amp-tussels-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1964-ahd-2009-14-the-dcit-central-circle-1-1-ahmedabad-gujarat-ambuja-exports-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3300-ahd-2009-14-the-dcit-circle-2-2-baroda-m-s-pratham-developers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-134-ahd-2010-14-shri-chandanbhai-bhojrajmal-ramchandani-ahmedabad-the-dy-cit-circle-12-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1073-ahd-2012-14-shri-dayaram-printing-amp-dyeing-mills-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-896-ahd-2011-14-m-s-nitisha-silk-mills-pvt-ltd-surat-the-income-tax-officer-ward-1-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2909-ahd-2011-14-m-s-giriraj-corporation-ahmedabad-the-dy-cit-cent-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-391-alld-2007-14-shri-sushil-todi-l-h-smt-sumitra-devi-todi-varanasi-dcit-varanasi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1061-ahd-2009-14-the-acit-central-circle-3-surat-shri-tushar-h-ghelani-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1857-chny-2010-14-m-s-shasun-chemicals-and-drugs-ltd-now-known-as-m-s-shasun-pharmaceuticals-ltd-chennai-ito-osd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-46-coch-2009-14-mr-bipin-k-baby-muvattupuzha-income-tax-officer-muvattupuzha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-523-coch-2004-14-dcit-kottayam-smt-claramma-varghese-kottayam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-524-coch-2004-14-dcit-kottayam-smt-claramma-varghese-kottayam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-136-coch-2009-14-assistant-commisioner-of-income-tax-calicut-yenkery-roller-flour-mills-calicut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-73-coch-2011-14-acit-trichur-catholic-syrian-bank-ltd-trichur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-526-coch-2004-14-dcit-kottayam-smt-claramma-varghese-kottayam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-511-coch-2004-14-dcit-kottayam-smt-annamma-chacko-kottayam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-693-chny-2012-14-acit-chennai-m-s-saag-rr-infra-ltd-chennai</loc>
               <lastmod>2022-04-19T16:36:16.920Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1208-chny-2010-14-sri-senthil-mills-udamalpet-ito-pollachi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-840-chny-2012-14-acit-chennai-m-s-intimate-fashions-india-pvt-ltd-guduvancherry</loc>
               <lastmod>2022-04-19T16:47:57.060Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-703-chny-2012-14-jcit-i-c-chennai-sri-v-sankar-vellore</loc>
               <lastmod>2022-04-19T16:46:21.328Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-999-chny-2008-14-acit-chennai-m-s-covanta-samalpatti-operating-pvt-ltd-chennai</loc>
               <lastmod>2022-04-19T16:51:11.684Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1149-chny-2010-14-the-madras-medical-mission-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-163-coch-2011-14-dy-director-of-incometax-cochin-oman-amp-uae-exchange-centre-llc-amp-co-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-184-coch-2011-14-dcit-kollam-m-s-the-state-farming-corporation-of-kerala-ltd-kollam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-115-coch-2011-14-the-wayanad-dist-co-op-bank-ltd-wynad-ito-calicut</loc>
               <lastmod>2022-04-19T17:10:31.932Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-240-coch-2011-14-m-s-muthoot-fincorp-ltd-trivandrum-acit-trivandrum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-595-coch-2010-14-dcit-m-s-abbas-cashew-company-kollam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-324-coch-2010-14-m-s-muthoot-bankers-ernakulam-dcit-ernakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-596-coch-2010-14-dcit-m-s-abbas-cashew-company-kollam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-240-ctk-2012-14-m-s-lm-hati-amp-co-jagatsinghpur-cit-cuttack</loc>
               <lastmod>2022-04-19T17:16:35.681Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1-ctk-2012-14-m-s-falcon-marine-exports-ltd-bhubaneswar-acit-bhubaneswar</loc>
               <lastmod>2022-04-19T17:17:39.284Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-284-ctk-2012-14-anjali-adarsha-educational-trust-balasore-cit-cuttack</loc>
               <lastmod>2022-04-19T17:16:58.935Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2335-del-2012-14-ito-new-delhi-m-s-jai-prakash-amp-sons-new-delhi</loc>
               <lastmod>2022-04-19T18:22:54.967Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3676-del-2010-14-acit-new-delhi-m-s-dhir-global-industria-pvt-ltd-new-delhi</loc>
               <lastmod>2022-04-19T18:21:55.426Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3817-del-2010-14-dcit-new-delhi-avon-tubetech-pvt-ltd-new-delhi</loc>
               <lastmod>2022-04-19T18:22:12.593Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2098-del-2012-14-the-gurukul-trust-new-delhi-adit-e-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1577-del-2012-14-rajiv-suri-prop-intex-trades-gurgaon-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2044-del-2012-14-ito-new-delhi-m-s-hindon-marketing-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5833-del-2011-14-dcit-new-delhi-m-s-isgec-covema-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2189-del-2012-14-deepak-kumar-jain-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1427-del-2012-14-m-s-c-1-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2903-del-2011-14-grandeur-travels-and-tours-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4711-del-2010-14-ito-new-delhi-m-s-expo-dealers-finance-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3189-del-2011-14-dcit-new-delhi-m-s-bengali-sweets-centre-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2127-del-2011-14-acit-rohtak-shri-modan-lal-prop-rohtak</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4414-del-2011-14-kiran-grover-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2363-del-2012-14-acit-rewari-m-s-the-rewari-distt-primary-co-op-agriculture-amp-rural-development-bank-ltd-haryana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2403-del-2012-14-acit-gurgaon-m-s-iris-worldwide-integrated-marketing-p-ltd-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3878-del-2011-14-ito-new-delhi-m-s-virtue-financial-services-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1198-del-2012-14-m-s-elan-developers-p-ltd-new-delhi-addl-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4816-del-2011-14-the-superintendent-ddo-hisar-ito-tds-hisar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3773-del-2009-14-acit-new-delhi-smt-neera-bhandari-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4413-del-2011-14-kiran-grover-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3760-del-2010-14-ntpc-vidyut-vyapar-nigam-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-112-del-2011-14-acit-new-delhi-m-s-gargi-traders-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5606-del-2010-14-ddit-dehradun-m-s-pride-foramer-sas-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5190-mum-2009-14-aarey-drugs-amp-pharmaceuticals-ltd-mumbai-ito-6-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-32-coch-2012-24-sri-alex-v-issac-kollam-ito-kollam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-523-coch-2010-14-dcit-kollam-baby-marine-sarass-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-551-coch-2010-14-dcit-kollam-m-s-baby-marine-international-kollam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-573-coch-2010-14-ansari-charitable-trust-trichur-ito-trichur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/cit-chipsoft-technology-pvt-ltd-598-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dr-deepthi-gopalakrishna-pillai-the-deputy-commissioner-of-income-tax-central-circle-ernakulam-and-the-commissioner-of-income-tax-appeals-ernakulam-15843</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sreeja-k-w-o-valsan-matathil-the-assistant-commissioner-of-income-tax-central-circle-i-and-the-assistant-director-of-income-tax-inv-2570-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dy-commissioner-of-income-tax-asstt-sayaji-industries-ltd-76-2003</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dy-cit-asstt-harishkumar-j-gupta-63-2000</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iv-rishabh-g-jain-114-2010</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-g-h-c-l-ltd-395-2012</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-tds-binani-cement-ltd-124-2012</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-central-ii-manoj-b-mansukhani-658-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-karnavati-club-ltd-359-2012</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-tds-apollo-hospitals-international-ltd-827-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iv-jinendra-s-jain-2280-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-i-arvind-mills-ltd-1407-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/gujarat-ambuja-exports-ltd-and-mr-paresh-m-dave-chairman-and-managing-director-union-of-india-thr-secretary-and-ms-amee-yajnik-advocate-13813-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/gujarat-petrosynthesis-ltd-dy-cit-107-2000</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/asian-hotels-north-ltd-commissioner-of-income-tax-i-406-2012</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/samanvaya-seva-trust-the-commissioner-of-income-tax-tds-and-the-income-tax-officer-tds-704</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/cit-societex-1190-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-6-mum-2012-24-laxmi-chand-n-vora-dcit-22-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/avani-exports-others-commissioner-of-income-tax-rajkot-ors-sca-7926-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7596-mum-2011-14-fulford-india-ltd-mumbai-addl-c-i-t-rg-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5574-mum-2010-14-vinod-gupta-mumbai-ito-19-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7494-mum-2010-14-diamondstar-exports-ltd-mumbai-dcit-cir-8-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-68-mum-2012-23-vastusankalpa-developers-mumbai-asst-cit-cir-3-kalyan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ramanbhai-b-patel-huf-dy-c-i-t-assessment-144-2000</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-9-kol-2012-16-shri-sanjay-kumar-kolkata-acit-circle-23-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.453Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-54-kol-2012-24-dcit-central-circle-xxi-kolkata-kolkata-binod-kumar-jajodia-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-977-hyd-2011-14-asst-dit-intl-taxn-i-hyd-hyderabad-bhel-ge-gas-turbine-services-p-ltd-hyderabad</loc>
               <lastmod>2025-05-02T18:08:56.273Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1732-hyd-2011-14-nishant-enclaves-pvt-ltd-hy-hyderabad-ito-ward-16-2-hyderabad</loc>
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               <lastmod>2025-12-25T08:10:28.792Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/dutron-plastics-pvt-ltd-dy-c-i-t-assessment-259-2000</loc>
               <lastmod>2025-12-25T10:06:33.270Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ashank-d-desai-assistant-commissioner-of-income-tax-4569-2002</loc>
               <lastmod>2025-12-25T10:06:33.516Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/sudhir-nagpal-the-income-tax-officer-ward-1131-abohar-63-2009</loc>
               <lastmod>2025-12-25T08:50:18.242Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/vasari-india-pvt-ltd-ghanshyam-dass-soni-and-anr-64-2012</loc>
               <lastmod>2025-12-25T09:45:22.087Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3860-mum-2010-14-lupin-ltd-mumbai-addl-cit-rg-10-1-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.169Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-186-hyd-2011-24-a-narasingh-rao-hyderabad-acit-cir-1-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.152Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-179-hyd-2011-24-a-balakrishna-rao-hyderabad-acit-circle-1-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.152Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-41-hyd-2011-23-bhel-ge-gas-turbine-services-pvt-ltd-hyderabad-adit-intl-tax-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.153Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-132-kol-2011-16-nirmal-kumar-baid-kolkata-dcit-circle-35-kolkata-kolkata</loc>
               <lastmod>2026-03-13T06:51:32.967Z</lastmod>
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