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               <loc>https://counselvise.com/direct-tax/judgements/ita-8590-mum-2010-14-acit-13-2-mumbai-j-harkisandas-amp-co-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-98-ind-2009-16-the-acit-bhopal-shri-pragati-agarwal-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2302-del-2012-14-vishal-tibrewal-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5258-mum-2012-14-sangeeta-p-poddar-mumbai-asst-cit-cir-18-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-659-mum-2012-14-dcit-4-1-mumbai-ise-secirities-amp-services-ltd-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5530-mum-2005-14-the-acit-cir-3-2-m-s-iindian-reyon-amp-industries-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-343-mum-2011-14-emkay-global-financial-services-ltd-mumbai-addl-cit-rg-4-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-180-agr-2013-14-i-t-o-5-1-firozabad-m-s-chaudhary-hardayal-singh-shiksha-samiti-firozabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-54-chandi-2013-24-s-baljit-singh-ryait-ludhiana-ito-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-795-chandi-2013-14-oriental-bank-of-commerce-panchkula-ito-tds-panchkula</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-540-jodh-2007-14-acit-udaipur-m-s-shree-rajasthan-syntex-ltd-udaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5001-del-2010-14-dcit-new-delhi-m-s-sahara-india-financial-corporation-ltd-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-609-ahd-2012-16-smt-dinaben-harin-shah-vapi-the-dy-cit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5128-mum-2012-14-acit-6-2-mumbai-c-g-capital-amp-investment-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4075-mum-2012-14-jayesh-mehta-mumbai-ito-25-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4150-mum-2013-14-turakhia-ferromet-p-ltd-mumbai-cit-cen-iv-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4375-mum-2012-14-perfect-circle-india-ltd-mumbai-asst-cit-5-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-553-mum-2012-14-careview-trading-amp-investment-p-ltd-mumbai-cit-10-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5593-mum-2011-14-ito-18-2-2-mumbai-manoj-l-sheth-huf-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8260-mum-2010-14-muniraj-rambali-dube-mumbai-ito-24-2-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8283-mum-2010-14-nirmala-t-adnani-mumbai-acit-cir-14-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8327-mum-2011-14-artex-syrfin-chemicals-ltd-mumbai-dcit-rg-8-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-426-pun-2013-14-acit-circle-2-solapur-yoginath-serva-seva-sangh-solapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-430-pun-2013-14-acit-circle-7-pune-western-maharashtra-development-corporation-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-147-pun-2013-24-chandani-janseva-kendra-ahmednagar-commissioner-of-income-tax-1-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-37-pun-2013-23-m-s-kruti-constructions-pune-acit-circle-5-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2272-pun-2012-14-shri-milind-pralhad-bhandarkar-pune-dy-cit-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-400-pun-2013-14-dy-cit-central-circle-2-1-pune-ashray-premises-pvt-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1163-pun-2012-14-cyprian-d-souza-pune-dcit-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3-del-2013-14-ito-new-delhi-m-s-saara-sales-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3708-del-2000-14-m-s-zohra-emporium-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-73-mum-2011-14-ito-24-2-2-mumbai-suhas-gangadhar-rahulkar-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1024-hyd-2010-14-nagarjuna-construction-company-limited-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-hyd-2010-14-nagarjuna-construction-company-limited-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1025-hyd-2010-14-nagarjuna-construction-company-limited-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-163-hyd-2013-14-m-s-charans-life-devices-private-limited-hyderabad-dcit-central-circle-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-373-hyd-2013-14-sri-g-radha-charan-reddy-hyderabad-dy-cit-central-circle-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-587-hyd-2012-14-nitt-data-india-enterprise-application-services-pvt-ltd-formerly-intelligroup-asia-p-ltd-hyderabad-asst-commissioner-of-income-tax-circle-2-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3835-mum-2012-14-jtcit-osd-rg-8-3-mumbai-united-ink-amp-varnish-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-30-ahd-2013-23-m-s-tml-industries-ltd-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-122-mum-2011-23-ahuja-platinum-properties-p-ltd-mumbai-dcit-9-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-49-ahd-2013-23-m-s-vse-stock-services-ltd-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-333-ahd-2010-23-shri-hiren-k-patel-ahmedabad-the-dy-cit-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-831-ahd-2013-14-the-ito-ward-2-2-surat-m-s-r-p-impex-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2983-ahd-2010-14-shri-kanubhai-bhikhabhai-patel-himatnagar-the-dy-cit-cent-circle-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-781-ahd-2007-14-the-ito-ward-4-4-ahmedabad-madhusudan-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-767-ahd-2007-14-the-ito-ward-4-4-ahmedabad-madhusudan-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-51-ahd-2011-14-the-acit-circle-6-ahmedabad-m-s-gopal-fabrics-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4636-del-2012-14-m-s-tarun-goyal-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1948-del-2011-14-acit-new-delhi-m-s-delhi-apartments-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1134-pun-2012-14-sou-divya-jayram-meghani-kolhapur-dcit-kolhapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1705-pun-2012-14-ddit-international-pune-m-s-koninklijke-dsm-nv-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-29-ctk-2011-16-tirupati-chowdary-bhubaneswar-dcit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-54-ctk-2011-16-madhusudan-panigrahi-bhubaneswar-dcit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-494-ctk-2011-14-m-s-tata-sponge-iron-ltd-keonjhar-dcit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1112-pun-2011-14-m-s-siddhivinayak-kohinoor-venture-pune-acit-range-9-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1845-pun-2012-14-m-s-varun-developers-pune-ito-wd-iv-vi-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1495-pun-2012-14-shri-azambhai-fakirbhai-pansare-pune-dcit-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-74-pan-2013-14-acit-circle-1-margao-m-s-advani-pleasure-cruise-co-pvt-ltd-goa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-16-pan-2013-24-gigabyte-technology-india-p-ltd-navi-mumbai-asstt-comm-of-income-tax-circle-1-margao</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-467-pun-2012-14-dy-cit-cen-cir-kolhapur-kolhapur-star-oxochem-p-ltd-kolhapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4889-del-2012-14-m-s-roorkee-steels-pvt-ltd-saharanpur-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-259-asr-2013-14-m-s-associated-builders-hmps-sopore-j-amp-k-the-income-tax-officer-srinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-324-asr-2013-14-the-sub-registrar-joint-sub-registrar-abohar-the-director-of-income-tax-cib-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-298-asr-2013-14-the-faridkot-central-co-op-bank-ltd-fridkot-the-asstt-commissioner-of-income-tax-ferozepur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-39-ctk-2012-16-m-s-new-ksm-agencies-bhubaneswar-acit-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-586-ctk-2012-14-prabash-chandra-sahu-berhampur-ito-berhampur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-81-ctk-2013-14-acit-sambalpur-m-s-konark-cotton-growers-co-operative-spinning-mills-ltd-kalahandi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-135-pun-2013-24-commissioner-of-income-tax-iv-pune-shri-sham-v-chavan-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-258-chny-2009-14-shri-p-madhurajan-huf-salem-acit-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1436-chny-2012-14-adit-e-iv-chennai-m-s-mohamed-sathak-trust-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-342-chny-2013-14-chiranjeevi-wind-energy-ltd-chennai-acit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1353-chny-2013-14-acit-chennai-transworld-garnet-india-pvt-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-70-chny-2013-23-k-a-shenbagarajan-pondicherry-ito-pondicherry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-11-chny-2013-23-m-s-mohammed-sathak-trust-chennai-adit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-655-mum-2011-14-annapurna-agarwal-mumbai-ito-wd-9-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2138-mum-2012-14-ito-20-3-1-mumbai-electronic-amp-engineering-co-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1859-mum-2012-14-smk-shares-amp-stock-broking-p-ltd-mumbai-ito-wd-4-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1229-mum-2011-14-dcit-22-1-navi-mumbai-kishorebhai-kanji-pokar-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1308-mum-2011-14-k-damani-securities-mumbai-acit-4-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5165-mum-2012-14-acit-10-1-mumbai-infrastructure-leasing-amp-financial-servies-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-20-mum-2013-23-ise-securities-amp-services-ltd-navi-mumbai-dcit-4-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-11-del-2011-16-sh-pawan-kumar-garg-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2630-ahd-2012-14-m-s-manan-exports-pvt-ltd-mumbai-the-income-tax-officer-ward-1-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-175-chny-2012-23-m-s-dhandayuthapani-foundry-pvt-ltd-coimbatore-acit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-152-chny-2013-24-gwl-properties-limited-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1058-chandi-2012-14-vishwanath-sharma-zirakpur-acit-patiala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-847-pun-2011-14-abhijit-kadam-memorial-foundation-pune-dcit-cent-cir-2-2-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1957-ahd-2012-14-gujarat-flurochemicals-ltd-baroda-the-acit-tds-circle-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3800-mum-2011-14-acit-15-2-mumbai-s-r-developers-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4400-mum-2012-14-parke-davis-and-company-llc-mumbai-asst-cit-cpc-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7641-mum-2011-14-new-bombay-park-hotel-pvt-ltd-mumbai-i-t-o-international-taxation-tds-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-998-hyd-2013-14-m-s-sri-taraka-jewellers-hyderabad-ito-ward-1-nalgonda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-883-hyd-2012-14-acit-circle-6-1-hyderabad-sri-balaji-constructions-company-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-365-pun-2013-14-ito-ward-3-2-pune-m-s-saibaba-builders-amp-developers-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-398-pun-2013-14-dy-cit-central-circle-2-1-pune-ashray-premises-pvt-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-377-hyd-2013-14-smt-g-niveditha-reddy-hyderabad-dy-cit-central-circle-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5390-del-2012-14-m-s-glitz-financial-services-p-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-199-mum-2012-23-suhas-gangadhar-rahurkar-mumbai-ito-wd-24-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2399-ahd-2009-14-m-s-natural-bio-organic-product-surat-the-income-tax-officer-osd-range-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/siri-restaurant-bar-commissioner-of-customs-central-excise-and-service-tax-visakhapatnam-and-another-29905-30005-30009</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/provident-housing-ltd-and-mr-v-madhu-and-mr-ramesh-kumar-the-income-tax-officer-ward-no-1-2-mangalore-and-the-commissioner-of-income-tax-mangalore-38080-2013</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4826-mum-2012-14-asst-cit-cc-38-mumbai-janardan-agarwal-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.392Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4170-mum-2012-14-jst-realty-p-ltd-mumbai-dcit-10-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.392Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-mum-2012-14-janak-holdings-p-ltd-mumbai-dcit-cir-36-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7397-mum-2011-14-samir-r-mehta-mumbai-i-t-o-16-3-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.393Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-mum-2012-24-cenzer-industries-p-ltd-ito-5-1-3</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2127-mum-2012-14-addl-cit-ltu-mumbai-technova-imaging-systems-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.014Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anish-kumar-commissioner-of-income-tax-bathinda-punjab-226</loc>
               <lastmod>2025-12-25T08:35:18.097Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5282-mum-2012-14-adit-e-i-1-mumbai-royal-higher-education-society-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.170Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3775-mum-2012-14-ramesh-v-rabari-mumbai-ito-25-3-3-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.170Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4397-mum-2010-14-acit-rg-25-3-mumbai-dilip-v-variya-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.170Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1201-mum-2011-14-rajshree-creations-mumbai-dcit-15-3-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.170Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1098-mum-2011-14-acit-11-1-mumbai-ravi-h-hemdev-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.170Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3994-mum-2013-14-angel-commodities-broking-p-ltd-mumbai-dcit-cen-cir-46-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.170Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3435-mum-2012-14-vijay-kumar-sarda-mumbai-dcit-cir-20-3-mumbai</loc>
               <lastmod>2025-05-02T18:10:27.325Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2406-mum-2012-14-esskay-international-mumbai-dcit-12-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.014Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4625-mum-2013-14-samson-perinchery-mumbai-acit-cen-cir-8-amp-19-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.014Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-mum-2011-14-shakuntala-v-jhamb-mumbai-asst-cit-cen-cir-32-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.014Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8301-mum-2010-14-web-city-tradign-company-p-ltd-mumbai-ito-7-3-4-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.392Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8299-mum-2010-14-web-city-tradign-company-p-ltd-mumbai-ito-7-3-4-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.392Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8300-mum-2010-14-web-city-tradign-company-p-ltd-mumbai-ito-7-3-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5395-mum-2009-14-temasek-holdings-advisors-india-p-ltd-mumbai-dcit-cir-3-3-mumbai</loc>
               <lastmod>2025-05-02T18:10:30.307Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8852-mum-2010-14-yash-realtors-mumbai-ito-wd-24-2-4-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.392Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5053-mum-2012-14-dcit-cc-23-mumbai-greenfield-hotels-amp-estates-p-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:10:30.608Z</lastmod>
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           <url>
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               <lastmod>2025-05-02T18:10:31.242Z</lastmod>
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               <lastmod>2025-12-25T08:35:18.019Z</lastmod>
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               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1854-mum-2012-14-ito-2-2-1-mumbai-jay-investrade-p-td-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1828-mum-2012-14-dharmendra-s-thapa-mumbai-acit-cen-cir-11-mumbai</loc>
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               <lastmod>2026-02-20T13:30:47.028Z</lastmod>
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