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               <loc>https://counselvise.com/direct-tax/judgements/co-218-del-2011-23-m-s-verizon-india-pvt-ltd-new-delhi-jcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-49-chandi-2010-24-smt-kulwant-kaur-chandigarh-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-438-chandi-2012-14-ito-tds-panchkula-punjab-national-bank-ambala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-261-mum-2012-24-acme-metal-indistries-p-ltd-dcit-9-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-278-rjt-2011-14-the-dcit-circle-1-junagadh-m-s-madhuram-construction-co-junagadh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-280-rjt-2011-14-the-dcit-circle-1-junagadh-m-s-madhuram-construction-co-junagadh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-277-rjt-2011-14-the-dcit-circle-1-junagadh-m-s-madhuram-construction-co-junagadh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-692-rjt-2010-14-the-acit-gandhidham-circle-gandhidham-m-s-saraswati-construction-co-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-139-jpr-2012-14-krishi-upaj-mandi-samiti-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-707-jpr-2011-14-vikram-electro-chemical-ind-pvt-ltd-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-155-pun-2011-24-income-tax-officer-aurangabad-shri-shantilal-d-muthiyan-aurangabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-30-pun-2010-23-m-s-swapnil-distributors-p-ltd-pune-acit-range-1-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-220-asr-2012-14-m-s-royal-times-traders-jammu-the-commissioner-of-income-tax-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-275-asr-2012-14-smt-sunila-sharma-amritsar-the-income-tax-officer-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-95-asr-2010-24-the-asstt-commissioner-of-income-tax-jalandhar-m-s-aaren-exports-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-609-asr-2011-14-the-branch-manager-jammu-the-income-tax-officer-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-236-asr-2012-14-the-income-tax-officer-jammu-sh-amit-jain-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-238-asr-2012-14-the-income-tax-officer-jammu-m-s-alpha-menthol-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-140-pun-2011-14-ito-central-aurangabad-aurangabad-ghanshyam-j-agarwal-jalgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1074-del-2008-14-hcl-comnet-ltd-dcit-circle-12-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-640-hyd-2006-14-nagarjuna-constructions-company-ltd-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-465-hyd-2006-14-nagarjuna-constructions-company-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-141-hyd-2007-14-nagarjuna-constructions-company-ltd-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-489-pun-2009-14-late-prabhakar-p-joshi-pune-acit-cir-2-4-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-870-pun-2011-14-dcit-cir-1-1-pune-m-s-carraro-india-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-436-jodh-2009-14-acit-udaipur-m-s-grace-exports-udaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-826-pun-2011-14-dcit-cir-3-pune-m-s-p-v-madhadkar-amp-associates-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-55-pun-2012-24-shri-shirish-vinayak-godbole-pune-ito-wd-3-1-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1030-pun-2011-14-income-tax-officer-aurangabad-shri-janardhan-pralhadrao-gupta-aurangabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1508-del-2010-14-ito-new-delhi-m-s-basic-developers-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3424-del-2009-14-dcit-new-delhi-m-s-bhupendra-steel-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-468-ahd-2010-16-the-acit-central-circle-2-3-ahmedabad-clio-infotech-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1234-bang-2010-14-mr-m-l-krupal-somwarpet-ito-madikeri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8885-mum-2010-14-pennzoil-quaker-state-india-ltd-mumbai-dcit-rg-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5580-del-2010-14-dcit-new-delhi-m-s-jubliant-oil-amp-gas-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4398-del-2009-14-m-s-aggregate-finance-amp-investment-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3230-ahd-2011-14-the-surat-district-co-op-milk-producers-union-ltd-surat-the-acit-hq-iii-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-407-ind-2010-14-shri-kishorechand-soni-sendhwa-the-assistant-commissioner-of-income-tax-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-50-ahd-2010-16-m-s-laxmi-pulse-rice-and-roller-flour-mills-dahod-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-258-chandi-2011-14-punjab-heritage-and-tourism-promotion-board-chandigarh-cit-ii-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-289-ahd-2010-23-clio-infotech-ltd-ahmedabad-the-acit-cent-circle-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-ind-2010-16-shri-motilal-dashrath-soni-p-o-m-s-soni-udyog-sendhwa-indore-the-acit-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-373-agr-2009-14-ito-gwalior-shri-rajendra-prasad-agarwal-gwalior</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5069-mum-2009-14-hamida-j-rattonsey-mumbai-dcit-cen-cir-5-mumbai</loc>
               <lastmod>2025-04-19T23:57:01.077Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8248-mum-2010-14-hyva-india-p-ltd-navi-mumbai-acit-10-3-mumbai</loc>
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               <lastmod>2025-04-20T16:22:16.813Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-19-agr-2012-23-sh-prem-chand-agarwal-firozabad-i-t-o-5-3-firozabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-7-ahd-2010-23-shri-abhalbhai-arjanbhai-jadeja-porbandar-the-dy-cit-cent-circle-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-6-ahd-2010-23-shri-abhalbhai-arjanbhai-jadeja-porbandar-the-dy-cit-cent-circle-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-198-ahd-2010-23-power-build-limited-anand-the-acit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-201-ahd-2009-23-shri-vimal-vadilal-shah-huf-surat-the-acit-circle-6-surat</loc>
               <lastmod>2025-04-20T17:22:20.326Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-718-kol-2012-14-gobinda-paul-howrah-ito-ward-47-4-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-861-mum-2012-14-manish-d-innani-mumbai-asst-cit-rg-4-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6641-mum-2008-14-murari-rajdhar-packers-p-ltd-mumbai-acit-circle-2-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9-bang-2012-14-m-s-bharat-fashions-amp-apparels-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-313-ctk-2012-14-m-s-maa-mangala-transport-dhenkanal-ito-dhenkanal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-212-ind-2012-14-m-s-jagdish-trading-co-neemuch-the-ito-neemuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2945-mum-2011-14-dcit-1-3-mumbai-volant-textiles-mills-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-130-mum-2012-23-venkatesh-premises-co-op-society-ltd-mumbai-ito-wd-12-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-195-mum-2012-23-dkp-engineers-amp-constructions-p-ltd-mumbai-ito-10-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-16-ind-2012-14-shri-deepak-maheshwari-indore-the-dcit-2-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-373-ind-2011-14-the-acit-2-1-indore-shri-sudhir-maheshwari-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-ind-2012-16-shri-sudhir-maheshwari-indore-the-dcit-2-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-27-mum-2011-16-asst-cit-cir-21-1-mumbai-ekta-exports-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-244-alld-2010-14-acit-allahabad-shervani-chartible-trust-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-174-mum-2012-24-ito-wd-17-2-2-ashok-vinaykumar-oza</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-286-ahd-2010-14-the-ito-ward-9-4-ahmedabad-m-s-ratilal-vadilal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-332-ahd-2010-14-the-ito-ward-1-vapi-shri-ashraf-i-kherani-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-637-ahd-2010-14-the-dcits-k-circle-himatnagar-century-tiles-ltd-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2514-del-2012-14-ito-new-delhi-shri-maqbool-hasan-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-699-del-2012-14-omniglobe-information-technologies-india-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3949-del-2011-14-dcit-new-delhi-m-s-metro-institute-of-medical-sciences-pvt-ltd-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-481-rjt-2011-14-the-jamnagar-district-co-operative-bank-ltd-jamnagar-the-income-tax-officer-ward-3-2-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-19-rjt-2012-24-m-s-mitsutor-shipping-agency-pvt-ltd-gandhidham-the-income-tax-officer-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-117-rjt-2012-14-shri-gangdas-p-jograna-rajkot-gujarat-the-income-tax-officer-ward-1-4-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-116-rjt-2012-14-shri-gangdas-p-jograna-rajkot-gujarat-the-income-tax-officer-ward-1-4-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-322-rjt-2012-14-m-s-ajay-salt-amp-chemicals-inds-rajkot-gujarat-the-incometax-officer-ward-1-4-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-356-rjt-2012-14-the-acit-circle-2-jamnagar-m-s-zee-shipping-services-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1013-pun-2009-14-asstt-cit-cir-1-nashik-m-s-dream-construction-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-488-pun-2009-14-late-prabhakar-p-joshi-pune-acit-cir-2-4-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1024-pun-2011-14-m-s-somani-bafna-amp-associates-pune-addl-comm-of-income-tax-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2-pun-2011-14-dcit-cir-1-nashik-shri-sstish-vasudeo-more-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-488-rjt-2011-14-the-acit-circle-2-jamnagar-shri-shailesh-bhagwandas-anadkat-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-154-pun-2010-14-m-s-satav-constructions-pvt-ltd-pune-acit-cir-3-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-222-pun-2010-14-m-s-satav-infrastructure-pvt-ltd-pune-dcit-cir-06-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-824-pun-2011-14-dcit-cir-3-pune-shri-mahesh-pandurang-bhagwat-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-66-asr-2011-14-the-assistant-commissioner-of-income-tax-amritsar-m-s-sharma-construction-co-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-248-asr-2011-14-the-asstt-commissioner-of-income-tax-jalandhar-m-s-zoloto-industries-ltd-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-610-asr-2011-14-the-branch-manager-jammu-the-income-tax-officer-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-74-mum-2012-23-anil-transport-service-mumbai-jcit-osd-cir-15-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-73-mum-2012-23-swapnil-enterprises-mumbai-jcit-osd-cir-15-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-101-ctk-2012-14-acit-cuttack-m-s-pasupati-feeds-cuttack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-393-ctk-2012-14-m-s-jain-road-carrier-bargarh-dcit-sambalpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2645-del-2012-14-dcit-new-delhi-m-s-integrated-master-secruties-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2910-del-2011-14-dcit-new-delhi-m-s-amrit-timber-products-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3044-del-2012-14-m-s-bharti-properties-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3289-del-2012-14-sh-anil-singh-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-520-del-2012-14-acit-new-delhi-m-s-apollo-finance-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5711-del-2011-14-shri-sachin-sharma-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-53-agr-2012-14-i-t-o-5-4-etawah-m-s-dahej-niwaran-evam-samaj-kalyan-parishad-etawah</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-69-agr-2012-14-sh-abhinandan-jain-agra-d-c-i-t-4-1-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3467-del-2011-14-dcit-new-delhi-m-s-renuka-financial-services-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-34-mum-2012-23-g-k-r-charities-mumbai-ddit-e-ii-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-190-chandi-2012-14-the-joint-sub-registrar-karnal-director-of-income-tax-cib-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-417-chandi-2012-14-acit-chandigarh-m-s-shivalik-agro-chemicals-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-944-chandi-2011-14-sh-sarbjit-singh-kandhari-patiala-acit-patiala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-19-chandi-2012-23-ms-sangita-khera-ropar-acit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-77-mum-2012-24-hastiraj-premises-p-ltd-wto-wd-2-1-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3228-ahd-2011-14-the-surat-district-co-op-milk-producers-union-ltd-surat-the-addl-cit-range-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-458-ahd-2008-14-hareshkumar-n-prajapati-vapi-the-income-tax-officer-ward-1-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-959-ahd-2010-14-the-acit-circle-4-ahmedabad-m-s-gruh-finance-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2556-ahd-2010-14-shri-harshvadan-keshavlal-patel-ahmedabad-the-income-tax-officer-ward-7-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1137-ahd-2012-14-smt-umraodevi-h-gouthi-ahmedabad-the-income-tax-officer-ward-6-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2559-ahd-2010-14-angi-plast-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-2-ahmedabad</loc>
               <lastmod>2022-04-20T16:49:00.710Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-612-ahd-2010-14-the-dcit-circle-10-ahmedabad-m-s-intercontinental-india-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1308-ahd-2009-14-moflex-suspensions-pvt-ltd-baroda-the-dy-cit-circle-4-1-baroda</loc>
               <lastmod>2022-04-20T16:51:03.597Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5441-mum-2011-14-firestorm-electronics-corp-p-ltd-mumbai-dcit-osd-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4728-del-2011-14-ms-nutan-gupta-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4054-del-2011-14-ddit-new-delhi-m-s-lucent-technologies-international-sales-ltd-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1095-chandi-2011-14-m-s-punjab-heritage-amp-tourism-promotion-board-chandigarh-ito-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-821-chandi-2011-14-m-s-vishwa-electricals-p-ltd-chandigarh-ito-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-70-ahd-2000-16-the-dcit-cen-cir-3-shri-shayam-m-majithia-l-h-of-m-h-majithia</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-744-bang-2011-14-dcit-bangalore-m-s-uday-jvg-reality-p-limited-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-44-hyd-2010-23-smt-k-najimunnisa-proddatur-dcit-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-445-del-2010-24-jitender-kumar-gupta-meerut-acit-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-109-chny-2012-24-royal-sundaram-alliance-insurance-company-limited-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-248-ahd-2012-16-shri-rahul-d-shah-ahmedabad-the-income-tax-officer-ward-2-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2574-del-2011-14-bharti-airtel-ltd-new-delhi-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4745-del-2011-14-jcit-noida-m-s-city-education-trust-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-303-ind-2012-14-m-s-hindustan-institute-of-pharmakon-limited-bhopal-the-cit-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4348-del-2011-14-acit-new-delhi-sh-kanwaljit-singh-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-45-chandi-2010-24-smt-kulwant-kaur-chandigarh-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2499-del-2012-14-m-s-dinex-hotel-pvt-ltd-dehradun-dcit-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-312-del-2012-14-ito-new-delhi-m-s-enable-exports-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-6-rjt-2012-23-m-s-swaminarayan-vijay-carry-trade-pvt-ltd-bhuj-the-assistant-commissioner-of-income-tax-circle-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-115-ahd-2012-24-m-s-ishwar-arts-mumbai-the-income-tax-officer-ward-2-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-119-rjt-2012-14-shri-gangdas-p-jograna-rajkot-gujarat-the-income-tax-officer-ward-1-4-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1312-hyd-2008-14-nagarjuna-constructions-company-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-225-del-2011-23-m-s-juneja-project-services-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2970-del-2012-14-acit-panipat-sh-ashok-raj-nath-panipat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-361-chandi-2012-14-m-s-maa-bhagwati-rice-mill-kaithal-addl-cit-kurukshetra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1208-chandi-2011-14-sh-gurlal-singh-grewal-ludhiana-acit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-918-chandi-2011-14-the-kangra-central-co-operative-bank-limited-kangra-dcit-kangra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1129-chandi-2010-14-shri-vikrant-thakur-kullu-addl-cit-mandi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-941-chandi-2010-14-punjab-tractors-limited-mohali-ito-tds-ii-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3960-del-2011-14-m-s-neel-metal-products-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-26-ind-2010-16-shri-kamal-kumar-motilal-soni-indore-the-i-t-o-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-711-lkw-2011-14-m-s-people-s-action-for-rural-advancement-and-sustainability-faizabad-acit-faizabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-420-ind-2010-14-shri-motilal-soni-sendhwa-the-assistant-commissioner-of-income-tax-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3156-ahd-2009-14-the-ito-ward-9-2-ahmedabad-m-s-j-k-corporation-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-136-ctk-2012-14-mahanadi-coalfields-ltd-sambalpur-dcit-sambalpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-380-chandi-2011-14-m-s-bee-ess-developers-amp-builders-ludhiana-jcit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-385-agr-2011-14-a-c-i-t-cirlce-3-1-gwalior-m-s-laxmi-narayan-ramswaroop-shivhare-amp-co-gwalior</loc>
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