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               <loc>https://counselvise.com/direct-tax/judgements/itssa-6-jodh-2008-16-acit-pali-shri-om-prakash-mandora-pali</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-146-pun-2011-14-mauli-hills-cottages-pune-ito-ward-3-1-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1571-pun-2011-14-dy-comm-of-income-tax-pune-smt-shruti-patni-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1569-pun-2011-14-dy-comm-of-income-tax-pune-arihant-g-patni-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1534-pun-2011-14-income-tax-officer-ward-2-3-pune-shri-amit-gajendrakumar-patnai-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1138-pun-2011-14-asst-comm-of-income-tax-pune-m-s-biostar-pharmaceutical-pvt-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3300-del-2011-14-ito-new-delhi-m-s-timeless-infoteck-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1001-del-2011-14-smt-veena-ahuja-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-33-asr-2012-24-the-jammu-amp-kashmir-projects-srinagar-the-assessing-officer-srinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-32-asr-2012-24-sh-kanwaljit-singh-lally-jalandhar-the-income-tax-officer-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-31-asr-2012-24-m-s-land-mark-colonisers-jalandhar-the-dy-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-57-pun-2010-14-asstt-cit-cir-3-pune-pune-m-s-the-city-development-corporation-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-690-pun-2011-14-ito-wd-1-2-aurangabad-m-s-vijay-beej-amp-machinery-stores-aurangabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-206-pun-2002-14-ito-wd-2-1-solapur-shri-yeshwant-tulsidas-jadhav-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-964-chny-2011-14-m-s-tamilnadu-state-marketing-corporation-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-511-bang-2012-14-acme-luminaries-p-ltd-bangalore-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1137-chny-2010-14-acit-chennai-m-s-nippo-batteries-co-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-368-chny-2011-14-t-v-magaadevan-thanjavur-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-367-chny-2011-14-t-v-magaadevan-thanjavur-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-chny-2012-14-virudhunagar-kammavadugan-educational-virudhunagar-cit-ii-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7-chny-2011-14-m-s-rural-uplift-centre-chennai-ito-nagercoil</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-773-chny-2012-14-shri-t-v-krishna-rao-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-781-chny-2012-14-krishna-kumarappa-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-896-chny-2005-14-m-s-mrm-plantations-pvt-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-895-chny-2005-14-m-s-mrm-plantations-pvt-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1305-chny-2012-14-ganga-textiles-ltd-coimbatore-acit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-230-chny-1996-14-southern-sulphates-amp-chemicals-p-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-53-coch-2008-23-k-shaji-chithra-multi-speciality-hospital-pathanamthitta-dcit-kollam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-54-coch-2008-23-chithra-multispeciality-hospital-pathanamthitta-dcit-kollam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-18-coch-2011-23-p-k-sasidara-sarma-kottayam-dcit-kottayam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-19-coch-2011-23-p-k-sasidara-sarma-kottayam-dcit-kottayam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-187-coch-2005-16-acit-kollam-smt-sula-jayakumar-kollam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-206-chny-2009-23-mrs-vijaya-inbasagaran-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-128-hyd-2012-24-miss-surdeep-kaur-alias-charmee-hyderabad-dcit-central-circle-7-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-91-hyd-2012-24-ito-ward-10-2-hyderabad-m-s-sri-balaji-wines-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-82-hyd-2012-24-shri-vishnu-cements-ltd-bangalore-acit-circle-2-1-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-873-hyd-2012-14-acit-circle-2-1-tirupathi-sri-r-srinivasa-reddy-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2036-hyd-2011-14-sri-y-s-jagan-mohan-reddy-hyderabad-acit-circle-2-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-589-hyd-2012-14-m-s-bhagyanagar-gas-limited-hyderabad-dcit-cricle-1-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-356-hyd-2011-14-acit-cir-10-1-hyderabad-shri-p-udaya-bhaskara-reddy-s-apos-bad-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-948-hyd-2012-14-m-s-vipanchi-chit-fund-ltd-hyderabad-income-tax-officer-ward-15-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1865-hyd-2011-14-ito-ward-10-1-hyderabad-shri-anil-kishore-doulagtar-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-257-hyd-2011-14-ddit-exemption-ii-hyderabad-society-for-elimination-of-rural-poverty-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-340-hyd-2010-14-sree-nidhi-secure-print-pvt-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-164-hyd-2011-14-acit-hyderabad-shri-rupendra-kumar-jain-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1682-hyd-2011-14-k-srinivasulu-hyd-hyderabad-dcit-central-circle-6-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-895-chandi-2010-14-acit-ludhiana-m-s-guys-amp-gals-international-marketing-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-96-mum-2012-23-r-j-electricals-mumbai-asst-cit-rg-25-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5349-mum-2011-14-arnav-gruh-ltd-mumbai-dcit-cen-cir-36-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3075-mum-2011-14-ito-1-1-1-mumbai-astor-corporation-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4133-mum-2012-14-asnew-barrels-p-ltd-mumbai-addl-cit-rg-10-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6144-mum-2010-14-acit-9-3-mumbai-regalia-apparels-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-121-agr-2012-14-kaillesh-residency-aop-firm-jhansi-d-c-i-t-circle-6-jhansi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-473-agr-2010-14-m-s-naveen-glass-products-firozabad-dy-c-i-t-central-circle-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-249-agr-2011-14-a-c-i-t-circle-3-1-gwalior-sh-ravindra-kumar-bhati-shivpuri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-179-agr-2011-14-d-c-i-t-circle-4-1-agra-dakshinanchal-vidyut-vitran-nigam-ltd-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-43-agr-2012-14-bhole-baba-milk-food-indusries-ltd-agra-dy-c-i-t-4-1-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-180-agr-2012-14-smt-bhagwati-yadav-gwalior-a-c-i-t-circle-3-gwalior</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1034-ahd-2010-14-the-dcit-circle-4-ahmedabad-ferromatic-milacron-india-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1039-ahd-2010-14-shri-kiritbhai-ramanlal-patel-ahmedabad-the-dy-cit-circle-14-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-849-ahd-2010-14-shri-dineshchandra-r-agrawal-infracon-pvt-ltd-deesa-the-cit-a-apos-bad-iv-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1320-ahd-2012-14-m-s-glamour-dyeing-amp-printing-mills-pvt-ltd-surat-the-addlcit-range-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2698-ahd-2009-14-the-acit-cc-1-baroda-m-s-navjivan-roller-flour-amp-pulse-mills-p-ltd-dahod</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1004-ahd-2010-14-the-dcit-bharuch-circle-bharuch-m-s-hindustan-m-i-swaco-ltd-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2432-ahd-2010-14-shrinivas-r-desai-ahmedabad-the-acit-osd-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1458-ahd-2012-14-the-dcit-circle-i-2-baroda-m-s-l-k-india-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-175-ahd-2009-14-shri-natubhai-s-patel-baroda-the-addl-cit-range-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1662-chny-2010-14-chemplast-sanmar-limited-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-863-ahd-2010-14-the-dcit-circle-5-ahmedabad-omni-lens-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2699-mum-2011-14-addl-c-i-t-5-2-mumbai-mercator-lines-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-27-rjt-2012-14-the-ito-international-taxation-gandhidham-m-s-zim-integrated-shipping-services-india-pvt-ltd-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-394-ind-2012-14-m-s-kalyan-steel-corporation-indore-the-acit-5-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-932-bang-2011-14-raychand-jain-bangalore-acit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1331-bang-2011-14-intellinet-technologies-india-pvt-ltd-bangalore-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-44-ind-2012-14-smt-manju-agrawal-bhopal-the-acit-3-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3225-del-2012-14-united-hotels-ltd-new-delhi-addl-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1150-del-2012-14-acit-new-delhi-m-s-datasoft-computer-services-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3245-del-2012-14-umapati-commodities-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3512-del-2012-14-daksh-education-trust-haridwar-cit-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1151-del-2012-14-acit-new-delhi-m-s-delair-india-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4742-del-2010-14-dcit-new-delhi-m-s-credential-stock-brokers-limited-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5003-del-2011-14-sh-om-singh-malik-muzaffarnagar-ito-muzaffarnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4895-del-2011-14-jcit-osd-new-delhi-m-s-tony-electronics-ltd-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-542-chny-2012-14-m-s-lexpo-international-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-339-bang-2011-14-m-s-sobha-developers-ltd-bangalore-cit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-138-bang-2011-14-dcit-bangalore-m-s-vakkal-impex-pvt-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-188-bang-2012-14-jcit-bangalore-secon-private-limited-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1187-bang-2011-14-symphony-services-corporation-i-pvt-ltd-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5030-mum-2006-14-adit-i-t-1-2-mumbai-m-s-calyon-bank-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4-rjt-2012-14-the-ito-ward-1-1-junagadh-shree-girnar-cement-co-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-740-chandi-2011-14-m-s-new-dubai-jewellers-ludhiana-ito-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-839-chandi-2011-14-sh-rajan-setia-mukatsar-acit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-967-chandi-2011-14-excise-amp-taxation-technical-service-agencies-patiala-ito-patiala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-68-mum-2012-14-sangeeta-mahajan-mumbai-ito-23-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-105-ahd-2007-16-smt-madina-dawood-musa-kadva-l-h-of-late-dawood-musa-kadva-bharuch-the-jt-cit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-440-agr-2011-14-m-s-eldeco-housing-amp-industries-ltd-agra-dy-c-i-t-circle-4-1-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-369-ahd-2010-14-the-dcit-circle-9-surat-shri-vallabhabhai-parsottambhai-surani-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3154-ahd-2009-14-shri-bhavnagar-mercantile-cooperative-bank-ltd-bhavnagar-the-income-tax-officer-ward-2-2-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-728-ahd-2010-14-the-dcit-circle-1-1-baroda-m-s-adi-artechtransducer-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2857-ahd-2011-14-the-ito-ward-9-2-ahmedabad-maa-khodiyar-construction-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2495-ahd-2010-14-shri-mohanbhai-jiavanbhai-rathod-nani-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-537-ahd-2008-14-the-ito-ward-4-2-ahmedabad-kundan-pestichem-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-188-mum-2011-24-anagjee-investments-amp-leasing-p-ltd-ito-1-2-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3944-mum-2011-14-dcit-24-3-mumbai-rashmi-writing-instruments-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2649-mum-2006-14-m-s-pivotal-remedies-p-ltd-mumbai-acit-cir-6-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7535-mum-2010-14-roma-h-bhagwanani-mumbai-ito-15-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-614-mum-2011-24-oberey-morrs-ito-19-3-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-101-ahd-2012-24-shri-mohinderkumar-c-nadwani-surat-the-acit-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-9-asr-2012-23-m-s-j-amp-k-cooperative-housing-corporation-ltd-jammu-the-deputy-commissioner-of-income-tax-jammu</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-26-asr-2012-23-m-s-smaa-enterprises-pvt-ltd-kathua-the-dy-commissioner-of-income-tax-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-27-asr-2012-23-m-s-smaa-enterprises-pvt-ltd-kathua-the-dy-commissioner-of-income-tax-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-227-rjt-2011-14-the-kutch-district-central-co-op-bank-ltd-bhuj-the-assistant-commissioner-of-income-tax-gandhidham-circle-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-176-rjt-2011-14-the-acit-gandhidham-circle-gandhidham-the-kutch-district-central-co-op-bank-ltd-bhuj</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5935-del-2010-14-m-s-vinod-raj-amp-co-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5730-del-2011-14-bentley-systems-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1193-pun-2011-14-balkrishna-s-gawate-pune-income-tax-officer-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2217-del-2010-14-acit-new-delhi-mrs-dr-prabha-sanghi-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-909-del-2006-14-acit-osd0-range-1-new-prime-network-aop</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2904-del-2011-14-ito-new-delhi-smt-madhu-aggarwal-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-939-chandi-2011-14-subodh-parkash-yamunanagar-dcit-yamunanagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-489-chandi-2011-14-ito-nurpur-kshatriya-education-society-kangra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-625-chandi-2009-14-acit-chandigarh-m-s-steel-strips-industries-ltd-chandigarh</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1804-del-2011-14-jcit-osd-new-delhi-m-s-barco-electronic-systems-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-288-ahd-2010-23-m-s-suntex-creation-pvt-ltd-surat-the-acit-circle-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-57-jodh-2006-16-acit-udaipur-sh-prakash-deoprua-l-h-late-shri-kanhaiya-lal-deopura-udaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3813-del-2011-14-umed-singh-prop-panipat-ito-panipat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1411-pun-2011-14-mukund-jaishankar-dhariya-pune-asst-comm-of-income-tax-hq-ii-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1204-pun-2010-14-ito-ward-9-3-pune-nahar-anil-shrimal-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1093-pun-2010-14-shri-nahar-anil-kumar-shrimal-pune-ito-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-505-asr-2011-14-the-asstt-commissioner-of-income-tax-bathinda-m-s-satia-synthetics-ltd-bathinda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-169-asr-2012-14-the-asstt-commissioner-of-income-tax-jammu-m-s-kashmir-steel-rolling-mills-jammu-amp-kashmir</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-125-asr-2011-14-the-income-tax-officer-amritsar-sh-subhash-khanna-amritsar</loc>
               <lastmod>2025-04-17T06:21:51.215Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-492-asr-2011-14-the-income-ax-officer-amritsar-amritsar-improvement-trust-amritsar</loc>
               <lastmod>2025-04-17T06:21:48.471Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4351-del-2010-14-topaze-overseas-private-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-368-del-2011-14-unicorn-real-estate-developers-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1020-del-2012-14-acit-new-delhi-m-s-vipul-facility-management-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1877-del-2008-14-ito-ward-15-3-reema-construction-p-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-947-pun-2011-14-arun-premchand-mittal-pune-acit-range-9-pune</loc>
               <lastmod>2025-04-15T22:21:23.263Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-87-pun-2011-14-dr-prakash-k-kankariya-ahmednagar-jt-cit-osd-central-circle-2-2-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1568-pun-2011-14-dy-comm-of-income-tax-pune-apoorva-a-patni-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-117-ahd-2009-16-shri-ramesh-d-patel-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-147-ahd-2010-16-smt-indubala-bhandari-l-h-of-late-b-c-bhandari-ahmedabad-the-acit-circle-7-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-116-ahd-2009-16-shri-ramesh-d-patel-anand-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-256-ind-2012-16-mohd-yusuf-bhopal-the-acit-3-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-257-ind-2012-16-mohd-yusuf-bhopal-the-acit-3-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-64-ind-2009-16-smt-abhadevi-agrawal-burhanpur-the-dcit-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-348-del-2011-23-m-s-virgo-marketing-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1734-kol-2011-14-shri-rabindra-krishna-dey-jalpaiguri-acit-circle-2-jalpaiguri-jalpaiguri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5267-mum-2007-14-the-dcit-1-2-mumbai-m-s-indian-rare-earths-ltd-mumbai</loc>
               <lastmod>2024-10-09T20:11:24.661Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8489-mum-2010-14-windia-infrastructure-finance-ltd-mumbai-acit-cir-4-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-160-mum-2012-24-asst-cit-4-2-hindustan-organics-chemicals-ltd</loc>
               <lastmod>2025-04-21T00:36:46.995Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-163-mum-2012-24-asst-cit-4-2-hindustan-organics-chemicals-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-223-mum-2012-24-janhavi-s-desai-asst-cit-18-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-292-ind-2012-14-shri-rajesh-kumar-singi-rajgarh-the-ito-shajapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-23-rjt-2012-14-shri-niranjanaben-v-parekh-rajkot-gujarat-the-additional-commissioner-of-income-tax-range-5-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-361-rjt-1999-14-shri-r-k-mehta-the-ito-wd-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-451-rjt-2012-14-kandla-port-trust-gandhidham-the-deputy-commissioner-of-income-tax-tds-circle-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-724-rjt-2010-14-the-ito-ward-5-2-rajkot-gujarat-shree-shakti-industries-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-112-ahd-2012-24-m-s-swami-construction-co-anand-the-income-tax-officer-amp-tro-anand-range-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-370-mum-2009-14-aarti-industries-ltd-mumbai-addl-cit-rg-10-3-mumbai</loc>
               <lastmod>2025-04-12T02:49:07.212Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2926-mum-2011-14-asst-cit-9-2-mumbai-kalypto-risk-technologies-p-ltd-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-176-ahd-2010-23-shri-ashwin-b-patel-ahmedabad-the-dy-cit-cent-circle-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1162-pun-2008-14-acit-cent-cir-aurangabad-smt-varsha-s-peety-old-jalna</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1157-pun-2008-14-acit-cent-cir-aurangabad-shri-surendra-s-peety-old-jalna</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1179-pun-2008-14-acit-cent-cir-aurangabad-shri-ravindra-s-peety-old-jalna</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4530-del-2009-14-dcit-faridabad-m-s-bony-rubber-co-pvt-ltd-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3484-del-2012-14-ito-new-delhi-mr-arjun-bhowmik-west-bengal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3690-del-2008-14-asian-centre-for-organisation-research-amp-development-new-delhi-dit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1111-chny-2012-14-acit-chennai-shri-m-shanmugam-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1988-chny-2011-14-dcit-chennai-m-s-hyundai-motor-india-limited-kancheepuram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-625-chny-2012-14-metropolitan-transport-corporation-chennai-ito-osd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-101-chny-2012-14-infrastructure-development-finance-company-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-86-chny-2012-14-acit-chennai-m-s-infrastructure-development-finance-company-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2065-chny-2011-14-infrastructure-development-finance-company-limited-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1548-ahd-2009-14-the-acit-central-circle-2-surat-shri-nayan-n-intwala-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6676-mum-2010-14-ito-25-3-1-mumbai-gordhan-d-balani-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-58-kol-2012-24-ito-ward-46-2-kolkata-kolkata-mohasin-mollah-howrah</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-661-kol-2012-14-sk-saifuddin-howrah-dcit-circle-48-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-227-ahd-2010-16-shree-yamuna-proteins-dahod-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1290-del-2011-14-katt-special-machines-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-90-hyd-2012-24-v-rama-rao-hyd-hyderabad-ito-ward-9-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-87-hyd-2012-24-sierra-atlantic-software-services-ltd-hyderabad-dcit-circle-3-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-159-hyd-2012-24-n-v-srinivas-hyderabad-ito-ward-12-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-131-hyd-2012-24-magna-infotech-pvt-ltd-hyderabad-dcit-circle-16-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1391-chny-2012-14-acit-virudhunagar-m-s-ramalinga-mills-limited-aruppukottai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-245-chny-2010-14-m-s-ceeyes-metal-reclamation-p-ltd-trichy-acit-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1364-chny-2012-14-acit-chennai-shri-p-ravi-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1392-chny-2012-14-acit-virudhunagar-m-s-ramalinga-mills-limited-aruppukottai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-667-chny-2012-14-adit-exemptions-iv-chennai-m-s-periyasamy-pillai-educational-trust-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-70-chny-2012-23-kirtilal-kalidas-jewellers-private-limited-coimbatore-dcit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1434-chny-2012-14-sundaram-brake-linings-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-564-chny-2012-14-dcit-coimbatore-m-s-kirtilal-kalidas-jewellers-p-ltd-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-32-bang-2012-24-dcit-udupi-m-s-syndicate-bank-manipal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-889-bang-2011-14-state-bank-of-mysore-bangalore-cit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-183-bang-2012-14-acit-bangalore-m-s-golden-profiles-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-75-bang-2012-14-ge-medical-systems-india-private-limited-bangalore-cit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-189-bang-2010-14-shri-v-s-balasubramanyam-bangalore-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-145-chny-2012-23-dr-geetha-mathai-vellore-ito-vellore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-139-chny-2012-23-shri-ramalinga-mills-limited-aruppukottai-acit-virudhunagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-7-chny-2012-16-dr-m-kunhabdulla-chennai-dcit-i-c-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-137-chny-2012-23-shri-ramalinga-mills-limited-aruppukottai-acit-virudhunagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-136-chny-2012-23-shri-ramalinga-mills-limited-aruppukottai-acit-virudhunagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-117-chny-2012-24-acit-chennai-m-s-m-ct-m-corporation-pvt-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-108-hyd-2012-24-m-s-anuradha-timbers-international-secunderabad-jcit-range-10-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-69-hyd-2012-24-m-s-mali-florex-ltd-hyderabad-dcit-central-circle-6-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-54-hyd-2012-24-t-shankar-hyderabad-ito-ward-1-karimnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-153-hyd-2012-24-vitp-private-ltd-hyderabad-addl-cit-range-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4532-del-2011-14-dcit-new-delhi-m-s-theta-investment-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-717-del-2012-14-ito-hisar-smt-suman-saini-hisar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4896-del-2011-14-jcit-osd-new-delhi-m-s-tony-electronics-ltd-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4999-del-2011-14-smt-ranbiri-devi-muzaffarnagar-ito-muzaffarnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1100-del-2012-14-dcit-new-delhi-smt-sadhna-sachdeva-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1172-del-2012-14-acit-new-delhi-m-s-caparo-engineering-india-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-331-del-2011-23-m-s-cb-richard-ellis-south-asia-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1247-chny-2012-14-shore-to-shore-merchandise-identification-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-714-chny-2011-14-acit-chennai-m-s-j-l-builders-p-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1448-chny-1987-14-m-r-m-plantations-p-ltd-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-898-chny-2005-14-m-s-mrm-plantations-pvt-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mgm-metallisers-ltd-and-m-s-frenylon-industries-and-mgm-metallisers-india-union-of-india-2503-2012</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mitsui-and-company-india-pvt-ltd-the-income-tax-officer-and-another-1121-2012</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/vctsus-i-eai-ai-tomotive-india-p-vl-ltd-41312012</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/cit-pc-chemicals-and-ashok-prasad-gupta-281-2012</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shri-avara-haji-the-income-tax-appellate-tribunal-and-the-income-tax-officer-ward-2-palakkad-and-the-tax-recovery-officer-palakkad-19609</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mrs-thankamma-baby-commissioner-of-income-tax-central-kochi-and-t-o-abraham-co-dissolved-and-t-o-abraham-721-2012</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iv-aditya-corporation-1381-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iv-sandeep-intermediates-pvt-ltd-1307-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-c-r-building-queens-road-bangalore-and-the-assistant-commissioner-of-income-tax-central-circle-1-2-c-r-building-queens-road-bangalore-r-k-ranganath-and-r-k-rakesh-1082-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-156-mum-2012-24-crystal-impex-ltd-dcit-cir-5-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-81-pun-2012-24-nashik-capital-amp-financial-service-pvt-ltd-nashik-acit-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1190-pun-2008-14-acit-cent-cir-aurangabad-shri-jitendra-s-petty-huf-old-jalna</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-324-asr-2012-14-the-income-tax-officer-amritsar-m-s-s-s-embroidery-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-20-pun-2012-24-shri-sanjay-manikchand-raisoni-pune-ito-wd-2-1-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1388-del-2010-14-dcit-new-delhi-shri-subhash-rohilla-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2655-del-2011-14-acit-ghaziabad-m-s-shree-ganpati-education-society-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1222-del-2012-14-ito-new-delhi-m-s-metalsrussia-india-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-25-rjt-2011-24-shri-laljibhai-khimjibhai-patel-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-491-asr-2011-14-the-income-tax-officer-amritsar-the-amritsar-improvement-trust-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-135-asr-2012-14-m-s-amritsar-crown-caps-ltd-amritsar-the-assistant-commissioner-of-income-tax-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1021-pun-2011-14-income-tax-officer-nanded-shri-narayan-pandurang-lute-nanded</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-90-pun-2011-14-dr-prakash-k-kankariya-ahmednagar-jt-cit-osd-central-circle-2-2-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-92-pun-2011-14-dr-prakash-k-kankariya-ahmednagar-jt-cit-osd-central-circle-2-2-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1570-pun-2011-14-dy-comm-of-income-tax-pune-ruchi-a-patni-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-38-pun-2012-24-finolex-cables-ltd-pune-addl-cit-cir-8-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-86-pun-2012-24-shri-shripad-s-bapat-pune-ito-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-87-pun-2012-24-shrii-shripad-s-bapat-pune-ito-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-33-pun-2010-23-m-s-blue-bird-india-pvt-ltd-pune-acit-range-1-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-33-del-2011-16-acit-new-delhi-sh-pradyuman-kumar-sharma-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4416-del-2009-14-ito-new-delhi-sh-naveen-kapoor-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-14-del-2010-23-sh-naveen-kapoor-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-446-rjt-2011-14-the-acit-circle-5-rajkot-gujarat-shri-ashokkumar-m-zinzuwadia-l-r-of-shri-mathurdas-b-zinzuwadia-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-258-rjt-2012-14-shri-himatlal-b-shah-una-the-deputy-commissioner-of-income-tax-junagadh-circle-junagadh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-396-asr-2011-14-the-income-tax-officer-jammu-m-s-jay-ambey-aromatics-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-451-asr-2011-14-the-income-tax-officer-batala-sh-sukhamrit-singh-prop-batala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-33-asr-2011-14-smt-urmila-rani-moga-the-deputy-commissioner-of-income-tax-moga</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-495-asr-2011-14-the-dy-commissioner-of-income-tax-jalandhar-city-m-s-the-j-amp-k-cooperative-housing-corporation-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-11-asr-2012-23-m-s-j-amp-k-cooperative-housing-corporation-ltd-jammu-the-deputy-commissioner-of-income-tax-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-18-asr-2010-24-m-s-zoloto-valves-p-ltd-jalandhar-the-dcit-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-2-jodh-2011-23-sh-mahesh-lalgarhia-sriganganagar-ito-sriganganagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-438-jodh-2010-14-dcit-udaipur-m-s-k-k-enterprises-udaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-9-jodh-2011-23-m-s-barmer-agro-gum-industries-jodhpur-acit-barmer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1960-del-2007-14-acit-range-i-nuware-india-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-706-chandi-2010-14-m-s-vodafone-essar-ltd-mumbai-cit-1-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-386-ctk-2012-14-ito-paradeep-m-s-paradeep-earth-movers-paradeep</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-836-chny-2010-14-dcit-chennai-m-s-volex-inter-connect-india-pvt-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5057-del-2011-14-m-s-etisha-finance-amp-investment-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7138-mum-2011-14-ito-tds-osd-3-2-mumbai-tata-aig-general-insurance-co-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-718-chandi-2012-14-acit-patiala-m-s-groz-beckert-asia-pvt-ltd-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-123-ind-2009-14-m-s-venkateshwar-cotton-co-burhanpur-the-d-c-i-t-khandwa</loc>
               <lastmod>2025-04-15T17:49:19.986Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-9-ind-2009-16-smt-shalini-devi-agrawal-burhanpur-the-dcit-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-10-ind-2009-16-m-s-adity-industries-burhanpur-the-dcit-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-251-ind-2008-16-m-s-shri-mohit-industries-burhanpur-the-dy-c-i-t-w-burhanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-245-ind-2008-16-m-s-sanjay-trading-amp-co-burhanpur-the-c-i-t-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-86-agr-2011-14-mathura-dugdh-utpadak-sahkari-sangh-ltd-mathura-asstt-c-i-t-mathura</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-128-agr-2012-14-a-c-i-t-4-1-agra-m-s-prerna-construction-pvt-ltd-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2675-ahd-2010-14-the-dcit-circle-1-1-baroda-deepak-nitrite-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1585-ahd-2012-14-buildquick-construction-co-anand-the-acit-anand-circle-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2004-ahd-2010-14-the-dcit-circle-9-surat-m-s-super-manufacturing-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-165-ahd-2012-14-the-jt-cit-osd-circle-5-ahmedabad-net-4-nuts-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2506-ahd-2011-14-the-dcit-circle-1-surat-n-j-india-invest-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1317-ahd-2012-14-alfa-woodpack-pvt-ltd-nadiad-the-dy-cit-kheda-circle-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-997-ahd-2010-14-the-acit-circle-8-ahmedabad-unifrax-india-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2538-ahd-2010-14-shri-dr-abhay-r-vasavada-ahmedabad-the-cit-iv-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-440-ahd-2010-14-the-dcit-circle-1-2-baroda-m-s-kemtron-technology-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-292-mum-2012-24-jayram-shetty-asst-cit-cen-cir-24-amp-26</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-166-mum-2012-24-valiant-glass-work-p-td-asst-cit-4-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-201-mum-2012-24-jayaben-premji-chheda-ito-wd-15-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2142-mum-2006-14-ddit-it-2-1-mumbai-m-s-societe-international-de-telecommunication-aeronautiques-sita-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8752-mum-2011-14-late-mrs-kapiladevi-m-zaveri-by-a-p-mr-ghanshyam-m-zaveri-mumbai-ito-17-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6400-mum-2003-14-credit-aricole-indosuex-mumbai-the-adit-it-3</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2444-mum-2007-14-m-s-bayer-crop-science-ltd-mumbai-the-cit-a-rg-x-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2143-mum-2006-14-ddit-it-2-1-mumbai-m-s-societe-international-de-telecommunication-aeronautiques-sita-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-283-mum-2003-23-credit-agricole-indosuez-the-adit-it-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-182-mum-2007-23-societe-internationale-de-telecommunication-aeronautiques-sc-mumbai-ddit-it-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-68-mum-2006-23-m-s-societe-internationale-de-telecommunication-aeronautiques-sc-mumbai-ddit-it-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mohan-lal-syal-commissioner-of-income-tax-chandigarh-295</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-87-kol-2012-24-dcit-circle-22-kolkata-kolkata-smt-uttara-ghosh-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.450Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-335-hyd-2010-14-m-subrahmanyam-hyderabad-acit-nellore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-500-hyd-2010-14-dr-b-padmaja-hyderabad-acit-karimnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-637-hyd-2011-14-rajendra-prasad-uppalapati-hyderabad-dcit-cir-5-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/garden-silk-mills-ltd-assistant-commissioner-of-income-tax-sca-8441-2003</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sc-associates-chartered-accountants-union-of-india-others-5292-2012</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-80-mum-2012-23-iqbal-m-saiyed-navi-mumbai-acit-22-3-navi-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.462Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/jaya-devi-union-of-india-through-chief-commissioner-income-tax-birchand-patel-path-patna-and-chief-commissioner-income-tax-birchand-patel-path-patna-and-commissioner-income-tax-area-i-bhagalpur-and-additional-commissioner-income-tax-hqrs-adm-patna-and-additional-commissioner-income-tax-area-i-bhagalpur-and-income-tax-officer-bhagalpur-14829</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6870-mum-2011-14-acit-1-1-mumbai-frigerio-conserva-allana-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9109-mum-2010-14-flyking-courier-services-p-ltd-mumbai-acit-cir-4-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3923-mum-2011-14-acit-18-2-mumbai-vrinda-sharad-bal-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7354-mum-2010-14-fire-star-diamond-p-ltd-mumbai-dcit-cen-cir-39-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.197Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-410-mum-2009-14-unimark-remedies-ltd-mumbai-acit-cc-45-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.197Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-291-mum-2009-14-unimark-remedies-ltd-mumbai-acit-cc-45-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5769-mum-2011-14-acit-9-3-mumbai-vijay-biyani-mumbai</loc>
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