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               <loc>https://counselvise.com/direct-tax/judgements/ma-105-coch-2012-24-pushpagiri-medical-society-thiruvalla-dcit-thiruvalla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-248-del-2012-23-m-s-true-zone-buildwell-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-245-jpr-2012-14-shri-kumud-chand-jain-huf-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-861-jpr-2011-14-m-s-shree-radha-saree-centre-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3127-mum-2011-14-jmp-investments-p-ltd-now-known-as-jmp-trading-amp-properties-p-ltd-mumbai-ito-2-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-20-ind-2009-16-m-s-shri-laxmi-ginning-factory-burhanpur-the-dcit-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-12-ind-2009-16-shri-narendra-kumar-agrawal-burhanpur-the-dcit-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-299-ind-2012-16-mohd-shafique-bhopal-the-acit-3-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-18-ahd-2009-24-m-s-uday-gas-agency-ahmedabad-the-income-tax-officer-ward-6-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-113-ahd-2012-24-m-s-tecee-investments-ahmedabad-the-acit-osd-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-632-jpr-2012-14-m-s-jaipur-engineers-jaipur-the-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-831-jpr-2012-14-ito-jhalawar-smt-shakuntala-jain-jhalawar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1-nag-2012-14-gupta-metallic-amp-power-limited-nagpur-the-assistant-commissioner-of-income-tax-central-circle-2-3-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-146-nag-2011-14-income-tax-officer-ward-4-1-nagpur-m-s-girnar-urban-credit-co-operative-society-ltd-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-78-ahd-2010-16-the-dcit-central-circle-1-baroda-shri-kartik-j-panchal-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-87-ahd-2010-16-the-dcit-central-circle-1-baroda-smt-purnima-j-panchal-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-88-ahd-2010-16-the-dcit-central-circle-1-baroda-smt-purnima-j-panchal-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-748-ahd-2009-14-the-dcit-circle-1-surat-m-s-b-m-s-projects-pvt-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1254-ahd-2010-14-enviro-infrastructure-co-ltd-baroda-the-income-tax-officer-ward-1-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-609-lkw-2012-14-shakeel-shafi-kanpur-income-tax-officer-3-4-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-177-mum-2012-24-karp-impex-ltd-dcit-5-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-188-agr-2010-14-asstt-c-i-t-3-mathura-m-s-brijbasi-hi-tech-udyog-ltd-mathura</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1725-chny-2012-14-acit-chennai-m-s-siva-ventures-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-43-chandi-2012-24-agriculture-produce-market-committee-kangra-ito-dharamashala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-41-chandi-2012-24-agriculture-produce-market-committee-kangra-ito-dharamashala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-40-chandi-2012-24-agriculture-produce-market-committee-kangra-ito-dharamashala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-1-chandi-2012-23-m-s-avon-cycles-ltd-ludhiana-acit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-312-ind-2012-14-m-s-suraj-impex-india-private-limited-indore-the-acit-circle-4-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-252-ahd-2008-23-meghmani-dyes-amp-intermediates-ltd-ahmedabad-the-dy-cit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-203-chny-2012-23-m-s-manatec-electronics-pvt-ltd-pondicherry-acit-pondicherry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1953-chny-2012-14-karuvoorar-trust-thiruvidaimaruthur-cit-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1844-chny-2012-14-tiruchirappalli-multi-purpose-social-service-society-trichy-acit-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5525-del-2012-14-r-s-overseas-pvt-ltd-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-452-ind-2012-14-the-sub-divisional-agricultural-officer-shajapur-the-cit-osd-tds-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-601-hyd-2011-14-acit-cir-10-1-hyderabad-m-s-gopala-krishna-builders-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1541-hyd-2012-14-the-acit-circle-7-1-hyderabad-m-s-ivrcl-kbl-meil-jv-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1411-hyd-2010-14-hellosoft-india-pvt-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-645-hyd-2009-14-dcit-hyderabad-m-s-hello-soft-india-pvtltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-958-hyd-2007-14-kolam-engg-construction-p-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1352-hyd-2012-14-dcit-circle-2-1-tirupathi-m-s-sree-balaji-constructions-kadapa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-50-asr-2012-24-deputy-commissioner-of-income-tax-srinagar-m-s-chinar-kashmir-textiles-p-ltd-srinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-233-nag-2012-14-preeti-agrawal-nagpur-the-assessing-officer-ward-6-1-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-85-pun-2012-24-aurangabad-sales-amp-services-aurangabad-acit-aurangabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-159-jodh-2012-14-m-s-annapurna-industries-jodhpur-acit-jodhpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-171-chandi-2012-14-joint-sub-registrar-kurukshetra-director-of-income-tax-cib-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-694-chandi-2012-14-m-s-hero-cycles-ltd-ludhiana-acit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-172-chandi-2012-24-prem-bansal-real-estate-pvt-ltd-zirakpur-dcit-patiala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-373-mum-2012-24-anversey-exports-p-ltd-asst-cit-cir-6-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-322-mum-2012-24-dcit-3-2-mangalore-refinery-and-petrochemicals-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3550-mum-2007-14-m-s-siemens-nixdorf-information-systems-ltd-mumbai-the-acit-7-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-315-mum-2012-14-acit-cir-16-2-mumbai-ashok-b-garwar-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2894-mum-2009-14-dy-c-i-t-tds-2-1-mumbai-jaslok-hospital-amp-research-centre-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-298-ind-2012-16-mohd-shafique-bhopal-the-acit-3-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-296-ind-2012-16-mohd-shafique-bhopal-the-acit-3-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-793-jpr-2011-14-acit-jaipur-m-s-mangilal-amp-party-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1956-chny-2012-14-ito-coimbatore-m-s-swami-satchidanandam-foundation-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-96-mum-2012-24-rupam-j-parekh-asstt-cuit-12-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-169-ahd-2010-16-the-dcit-central-circle-1-baroda-shri-pranav-j-panchal-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-287-ind-2012-16-the-acit-3-1-bhopal-shri-mohd-yusuf-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-285-ind-2012-16-the-acit-3-1-bhopal-shri-mohd-yusuf-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-639-ahd-2010-14-sintex-industries-ltd-ahmedabad-the-adit-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-567-lkw-2012-14-ram-ji-lal-suraj-bhan-kanpur-income-tax-officer-1-3-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-315-ind-2012-16-mohd-atique-bhopal-the-acit-3-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-7-ahd-2012-24-coronation-flour-mills-ahmedabad-the-income-tax-officer-ward-6-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-245-mum-2012-23-sgs-india-p-ltd-mumbai-addl-cit-10-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2406-mum-2006-14-m-s-sgs-india-p-ltd-mumbai-addl-cit-cir-10-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-53-mum-2012-24-thomson-reiteres-india-p-ltd-dcit-2-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-988-chny-2011-14-acit-chennai-m-s-mil-industries-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1909-chny-2009-14-dcit-chennai-m-s-indian-overseas-bank-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1658-chny-2012-14-dcit-coimbatore-m-s-mahaveer-sarees-p-ltd-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-29-hyd-2011-16-k-gopi-hyderabad-dcit-circle-11-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1229-hyd-2012-14-acit-circle-1-1-tirupathi-smt-g-rama-devi-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1153-hyd-2012-14-acit-central-circle-2-hyderabad-shri-mir-mazharuddin-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1154-hyd-2012-14-acit-central-circle-2-hyderabad-shri-mir-mazharuddin-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1539-hyd-2012-14-the-acit-circle-7-1-hyderabad-m-s-ivrcl-kbl-jv-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-560-hyd-2006-14-kolan-engineering-constructions-pvt-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1059-hyd-2008-14-kolan-engineering-constructions-pvt-ltd-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1343-hyd-2012-14-income-tax-officer-ward-10-1-hyderabad-m-s-intrack-inc-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1176-hyd-2011-14-acit-circle-1-warangal-sri-kavuri-prasad-warangal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-89-hyd-2008-24-m-s-jubilee-hills-international-centre-hyderabad-income-tax-officer-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5352-del-2012-14-ito-tds-hisar-board-of-school-education-haryana-bhiwani</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-95-hyd-2012-24-dr-reddy-apos-s-laboratories-ltd-hyderabad-acit-circle-1-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1516-chny-2012-14-m-s-sukumar-and-vanithamani-ammal-charitable-trust-salem-ito-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/remfry-and-sagar-commissioner-of-income-tax-8375-2010-8376-2010-8377-2010-8378-2010</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/lakes-and-lagoons-tour-co-agricultural-income-tax-commercial-tax-officer-alappuzha-and-the-deputy-commissioner-appeals-kollam-and-the-deputy-tahsildar-r-r-ambalapuzha-and-the-state-of-kerala-2545</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/alappat-jewels-the-assistant-commissioner-of-income-tax-range-2-circle-2-1-ernakulam-1706</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mavilayi-service-co-operative-bank-ltd-no-c-4683-represented-by-its-secretary-the-income-tax-officer-ward-i-office-of-the-joint-commissioner-of-income-tax-kannur-range-and-the-commissioner-of-income-tax-cib-and-the-registrar-of-co-operative-societies-and-the-state-of-kerala-represented-by-the-secretary-to-government-co-operation-c-department-31883</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3252-mum-2011-14-sunil-hotels-p-ltd-mumbai-dcit-8-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7406-mum-2010-14-bharat-springs-p-ltd-mumbai-asst-cit-6-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8326-mum-2010-14-ito-24-1-mumbai-shama-constructions-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-20-nag-2011-14-asstt-commissioner-of-income-tax-circle-3-nagpur-shri-kamalakar-mahadev-moghe-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9-nag-2011-14-shri-kamlakar-moghe-dy-commissioner-of-income-tax-circle-3-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-352-mum-2009-14-purshottam-g-budhwani-mumbai-acit-cen-cir-41-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-750-mum-2009-14-acit-cen-cir-41-mumbai-purshottam-g-budhwani-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3777-del-2011-14-acit-new-delhi-m-s-d-d-industries-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-411-asr-2012-14-sh-jagdish-aggarwal-distt-moga-the-addl-commissioner-of-incomet-ax-moga</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-435-asr-2012-14-m-s-the-mattewal-co-operative-amritsar-the-income-tax-officer-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-486-asr-2011-14-associated-cement-engineers-jammu-the-income-tax-officer-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-jodh-2010-16-shri-ram-jeevan-choudhary-jodhpur-dcit-jodhpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-542-asr-2011-14-the-dy-commissioner-of-income-tax-pathankot-m-s-maken-cement-industries-kathua-pathankot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4-asr-2012-14-the-income-tax-officer-kathua-m-s-amar-cement-sicop-kathua</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-164-asr-2011-14-m-s-batra-autos-hoshiarpur-the-income-tax-officer-hoshiarpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-237-asr-2010-14-the-gidderbaha-janta-truck-union-bathinda-the-income-tax-officer-bathinda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-263-asr-2010-14-the-income-tax-officer-bathinda-the-gidderbaha-janta-truck-union</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4224-mum-2011-14-hcc-real-estate-ltd-mumbai-acit-10-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-40-asr-2011-14-andotra-cement-industries-kathua-the-income-tax-officer-kathua</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-53-asr-2012-14-the-dy-commissioner-of-income-tax-srinagar-m-s-jammu-amp-kashmir-bank-ltd-shrihargobindpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-475-asr-2011-14-sh-sushil-kumar-prop-shahkot-the-income-tax-officer-nakodar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-17-jodh-2011-23-smt-saraswati-devi-gehlot-jodhpur-ito-jodhpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-246-asr-2011-14-m-s-surjit-cold-storage-and-ice-factory-hoshiarpur-the-income-tax-officer-dasuya</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8808-mum-2010-14-acit-6-3-mumbai-mgee-marketing-services-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-93-ahd-2010-16-the-dcit-central-circle-1-baroda-shri-jayantibhai-d-panchal-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-94-ahd-2010-16-the-dcit-central-circle-1-baroda-shri-jayantibhai-d-panchal-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3030-ahd-2008-14-jhaveri-infotech-pvt-ltd-baroda-the-cit-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3228-del-2012-14-m-s-dimension-designers-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1386-del-2011-14-aggarwal-samaj-sangthan-rohini-new-delhi-dit-exemptions-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5730-del-2012-14-dcit-new-delhi-m-s-bharti-teletech-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-1-chandi-2013-23-sh-amar-nath-acit-kangra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-268-chandi-2012-14-sh-hem-raj-verma-hamirpur-addl-cit-mandi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-75-chandi-2012-14-acit-chandigarh-m-s-pb-state-forest-development-corpn-ltd-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-357-del-2009-23-m-s-bhartiya-jeevan-dhara-educational-amp-charitable-trust-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1648-del-2012-14-acit-new-delhi-m-s-gemscab-industries-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-960-ahd-2010-14-the-dcit-circle-4-ahmedabad-m-s-gala-gymkhana-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3100-mum-2009-14-jaslok-hospital-amp-research-centre-mumbai-dcit-tds-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-342-agr-2012-14-sh-nrendra-kumar-keshwani-agra-a-c-i-t-central-circle-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-46-chandi-2012-24-agriculture-produce-market-committee-kangra-cit-shimla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-18-ind-2009-16-m-s-shri-laxmi-ginning-factory-burhanpur-the-dcit-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-124-ind-2012-24-m-s-bharat-oman-refineries-limited-bina-the-dcit-1-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-220-ind-2012-14-the-acit-3-1-bhopal-shri-zaheer-qureshi-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-191-ahd-2012-24-the-acit-circle-5-surat-shri-ashfaq-haji-yusuf-noorani-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-237-agr-2011-14-a-c-i-t-4-1-agra-sh-ram-prakash-garg-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-14-nag-2012-14-rotary-of-nagpur-south-community-welfare-association-nagpur-the-commissioner-of-income-tax-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-253-mum-2012-24-shrenik-j-shah-dcit-cen-cir-31</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-521-agr-2012-14-a-c-i-t-circle-2-gwalior-sh-balbir-singh-tripathi-gwalior</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-579-lkw-2012-14-reshma-builders-p-ltd-kanpur-asstt-commissioner-of-income-tax-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1728-chny-2012-14-m-s-krishnaveni-carbon-products-pvt-ltd-coimbatore-acit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-168-ahd-2010-16-the-dcit-central-circle-1-baroda-shri-pranav-j-panchal-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-42-rjt-2012-23-m-s-udyog-bharti-rajkot-gujarat-the-incomme-tax-officer-ward-1-2-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-94-ind-2012-23-shri-dilip-bhai-patel-bhopal-the-ito-3-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-870-jpr-2012-14-m-s-badri-narain-madholal-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-1-ctk-2013-24-manojranjan-nayak-bhubaneswar-acit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-500-ind-2012-14-b-r-nahar-amp-sons-huf-nagda-the-addl-cit-range-2-ujjain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-52-ahd-2012-23-m-s-mohit-industries-ltd-surat-the-dy-cit-cent-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-757-ahd-2010-16-m-s-intas-exports-ahmedabad-the-dy-cit-cent-circle-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-64-ahd-2010-23-the-sports-club-of-gujarat-ltd-ahmedabad-the-income-tax-officer-ward-8-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7470-mum-2010-14-ddit-i-4-1-mumbai-mathews-india-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-249-ahd-2008-23-meghmani-dyes-amp-intermediates-ltd-ahmedabad-the-dy-cit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2322-ahd-2012-14-smt-sonalben-pareshkumar-dave-anand-the-income-tax-officer-ward-4-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-292-chny-2010-14-raja-fertilizers-trichy-ito-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-31-del-2011-23-m-s-sainik-finance-and-industries-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.243Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5531-del-2012-14-dcit-new-delhi-m-s-st-microelectronics-pvt-ltd-greater-noida</loc>
               <lastmod>2025-05-21T09:58:40.247Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2897-del-2011-14-acit-new-delhi-ms-paramjeet-kochar-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2799-del-2010-14-m-s-fash-india-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1400-chny-2012-14-sanmargadarsi-trust-coimbatore-cit-i-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1958-chny-2012-14-patrachariars-kainkarya-trust-chennai-dit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1954-chny-2012-14-ito-coimbatore-m-s-sri-ranganathar-trust-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5316-del-2012-14-dcit-new-delhi-m-s-indraprastha-gas-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2706-ahd-2011-14-the-acit-gnr-circle-gandhinagar-gujarat-port-infrastructure-amp-development-co-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6428-mum-2011-14-junnar-farms-p-ltd-mumbai-ito-5-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1179-hyd-2012-14-smt-g-rama-devi-tirupathi-acit-circle-1-1-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-181-hyd-2012-24-al-habeeb-chrairtable-trust-hyderabad-adit-e-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-12-hyd-2013-24-m-s-hellosoft-india-private-limited-hyderabad-dcit-circle-2-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-rajasthan-jain-charitable-trust-5002-2012</loc>
               <lastmod>2025-09-18T07:07:38.181Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-mohmed-juned-dadani-964-2011</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-mohmed-juned-dadani-964-2011</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-h-traders-the-commissioner-of-income-tax-and-the-income-tax-officer-ward-2-palakkad-and-the-tax-recovery-officer-tro-palakkad-21307</loc>
               <lastmod>2025-09-18T07:06:35.110Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramesh-chandra-the-chief-commissioner-of-income-tax-1-patna-and-the-commissioner-of-income-tax-ii-patna-and-the-deputy-commissioner-of-income-tax-circle-5-patna-273</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asha-singh-the-commissioner-of-income-tax-209</loc>
               <lastmod>2025-09-18T07:00:30.029Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/remfry-and-sagar-commissioner-of-income-tax-8375-2010-8376-2010-8377-2010-8378-2010</loc>
               <lastmod>2025-09-18T07:01:28.806Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-ram-vessel-scrap-pvt-ltd-commissioner-of-income-tax-vi-16883-2012</loc>
               <lastmod>2025-12-25T08:05:46.764Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-516-mum-2012-24-vinay-b-desai-ito-8-1-3</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-329-mum-2012-24-rajendra-agarwal-dcit-rg-5-2</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-393-mum-2012-24-vishal-d-shah-addl-cit-rg-19-2</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7649-mum-2010-14-neo-sports-broadcast-p-ltd-mumbai-ddit-it-rg-4-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.069Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/varren-financial-services-limited-commissioner-of-income-tax-patiala-94</loc>
               <lastmod>2025-12-25T08:45:18.508Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akashbir-singh-and-anr-new-india-assurance-co-ltd-2812</loc>
               <lastmod>2025-12-25T10:11:11.955Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-379-kol-2010-14-kolkata-port-trust-kolkata-dcit-circle-35-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-kol-2010-14-kolkata-port-trust-kolkata-dcit-circle-35-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-33-kol-2012-24-j-k-tyre-amp-industries-ltd-kolkata-cit-central-circle-i-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.450Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3253-mum-2011-14-sunil-hotels-p-ltd-mumbai-dcit-8-3-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.196Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3251-mum-2011-14-sunil-hotels-p-ltd-mumbai-dcit-8-3-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.196Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7102-mum-2011-14-ito-14-3-3-mumbai-mahesh-gupta-huf-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.196Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-21-nag-2010-16-asstt-commissioner-of-income-tax-central-circle-akola-akola-shri-nandlal-c-bharani-amaravati</loc>
               <lastmod>2025-04-15T11:42:23.114Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-nag-2011-14-income-tax-officer-ward-8-1-nagpur-m-s-new-high-rise-construction-nagpur</loc>
               <lastmod>2025-04-15T11:42:23.226Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-nag-2010-14-deputy-commissioner-of-income-tax-circle-8-nagpur-m-s-maharana-amp-bose-associates-nagpur</loc>
               <lastmod>2025-04-15T11:42:23.462Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2238-mum-2011-14-chat-computers-ltd-formelry-known-as-chat-computers-p-ltd-mumbai-asst-cit-cen-cir-40-mumbai</loc>
               <lastmod>2025-04-20T21:57:23.926Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-mum-2012-14-suprefine-lab-p-ltd-now-known-as-mega-fine-pharma-p-ltd-after-amalgamation-mumbai-dcit-cir-4-3-mumbai</loc>
               <lastmod>2025-04-19T19:08:06.309Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-76-mum-2012-23-chandra-tower-p-ltd-mumbai-ito-1-1-2-mumbai</loc>
               <lastmod>2025-04-19T22:36:07.333Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhagirath-aggarwal-cit-28-2012012</loc>
               <lastmod>2026-02-19T12:50:48.209Z</lastmod>
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