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               <loc>https://counselvise.com/direct-tax/judgements/ita-1292-mum-2007-14-m-s-castrol-india-ltd-mumbai-addl-cit-rg-8-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6113-mum-2011-14-dcit-8-1-osd-mumbai-expressit-logistic-worldwide-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6273-mum-2012-14-devgan-entertainment-amp-software-ltd-mumbai-ito-11-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3398-ahd-2009-14-the-ito-ward-3-3-surat-shri-gitesh-r-shah-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-44-del-2013-23-piyush-infrastructure-p-ltd-new-delhi-dcit-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-167-chny-2013-23-e-v-k-s-elangovan-erode-ito-erode</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-86-ahd-2006-23-shri-manibhai-v-patel-mehsana-the-acit-mehsana-circle-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-35-ahd-2006-16-the-acit-mehsana-circle-mehsana-shri-manibhai-v-patel-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5662-del-2012-14-jcit-meerut-m-s-pearson-chemical-corporation-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5663-del-2012-14-jcit-meerut-m-s-pearson-chemical-corporation-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2281-del-2012-14-smt-ramanandi-anangpuria-charitable-trust-faridabad-acit-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-81-viz-2011-24-m-s-the-andhra-sugars-ltd-tanuku-tanuku-the-ad-cit-rajahmundry-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-263-pun-2013-14-demag-cranes-amp-components-pune-deputy-commissioner-of-income-tax-satara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-335-pun-2012-14-dy-cit-pune-baramati-taluka-sah-dudh-utpadak-sangh-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-398-pun-2012-14-baramati-talika-sah-dudh-utpadak-sangh-ltd-pune-dy-cit-spl-range-3-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2098-pun-2012-14-dy-cit-tds-2-pune-ksb-pumps-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2148-pun-2012-14-dcit-central-circle-kolhapur-ghodawat-foods-international-pvt-ltd-kolhapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1055-pun-2011-14-income-tax-officer-ward-1-1-nashik-late-shri-omkar-yadavrao-bhore-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2112-pun-2012-14-ito-ward-2-2-pune-hashit-vithalbhai-bavaria-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-150-pun-2010-24-coca-cola-india-pvt-ltd-pune-dcit-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2190-pun-2012-14-gurukrupa-vaidyakiya-trust-sindhudurg-cit-ii-kolhapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2229-pun-2012-14-dy-cit-pune-inox-air-products-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2067-pun-2013-14-m-s-the-ajara-urban-co-op-bank-ltd-kolhapur-assistant-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3620-del-2013-14-acit-new-delhi-m-s-punjab-stainless-steel-industries-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-264-viz-2013-14-m-s-coastal-tea-p-ltd-pithapuram-the-addl-cit-kakinada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-266-viz-2013-14-m-s-coastal-tea-p-ltd-pithapuram-the-addl-cit-kakinada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-263-viz-2013-14-m-s-coastal-tea-p-ltd-pithapuram-the-addl-cit-kakinada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-262-viz-2013-14-m-s-coastal-tea-p-ltd-pithapuram-the-addl-cit-kakinada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-142-viz-2013-14-the-ito-tds-ward-3-4-guntur-the-projector-director-mission-for-elimination-of-poverty-in-municipal-arears-nellore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-349-viz-2012-14-the-acit-circle-1-rajahmundry-rajahmundry-m-s-asia-pacific-commodities-ltd-tadepallegudem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1287-del-2013-14-ghaziabad-organics-ltd-ghaziabad-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-365-lkw-2013-14-principal-hardoi-income-tax-officer-tds-bareilly</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-662-lkw-2013-14-prabudh-shikchhan-sansthan-lucknow-commissioner-of-income-tax-1-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-162-lkw-2013-14-the-special-land-acquisition-officer-bareilly-income-tax-officer-tds-bareilly</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-943-chandi-2013-14-kewal-garg-yamunanagar-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-948-chandi-2013-14-kewal-garg-yamunanagar-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-946-chandi-2013-14-kewal-garg-yamunanagar-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-955-chandi-2013-14-parveen-garg-yamunanagar-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-954-chandi-2013-14-parveen-garg-yamunanagar-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-956-chandi-2013-14-parveen-garg-yamunanagar-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-949-chandi-2013-14-kewal-garg-yamunanagar-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-966-chandi-2013-14-shashi-garg-yamunanagar-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1245-hyd-2013-14-dy-dit-e-ii-hyderabad-akarsha-manasa-educational-society-warangal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4167-del-2013-14-mr-girish-chandra-gupta-budaun-ito-badaun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-443-kol-2012-14-aditya-gangulee-kolkata-acit-circle-50-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-559-kol-2012-14-cd-equuisearch-pvt-ltd-kolkata-dcit-circle-7-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-815-bang-2010-14-dcit-bangalore-m-s-ge-be-pvt-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-309-ind-2009-14-smt-sudha-karwa-indore-the-acit-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1014-del-2012-14-m-s-unitech-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2666-ahd-2010-14-the-ito-ward-8-2-ahmedabad-suzuki-suitings-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-33-ahd-2010-23-m-s-apex-therm-packaging-pvt-ltd-surat-the-income-tax-officer-ward-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1883-del-2011-14-dcit-new-delhi-m-s-jay-pee-greens-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-34-chny-2013-14-mr-s-arputharaj-member-of-arputharaj-and-radhakrishnan-aop-chennai-acit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-803-chny-2013-14-nexus-electro-steel-limited-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-429-mum-2013-14-nimbus-communication-ltd-mumbai-add-cit-rg-11-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-126-agr-2013-14-the-area-manager-food-corporation-of-india-aligarh-i-t-o-tds-aligarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-332-del-2012-23-m-s-vaishali-travel-services-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-256-rjt-2013-14-shri-narendra-mohanlal-patel-jamnagar-the-income-tax-officer-ward-3-2-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-657-rjt-2012-14-unity-education-amp-charitable-trust-rajkot-gujarat-the-commissioner-of-income-tax-i-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-82-rjt-2013-14-rasikbapa-rotalawala-charitable-trust-porbandar-the-commissioner-of-income-tax-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-445-rjt-2013-14-m-s-high-tech-engineers-rajkot-gujarat-the-income-tax-officer-ward-2-1-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-498-rjt-2013-14-junagadh-mahila-sharafi-mandali-ltd-rajkot-gujarat-the-income-tax-officer-ward-1-2-junagadh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-479-hyd-2011-14-the-acit-circle-2-1-hyderabad-m-s-ksr-infracon-p-ltd-fromerly-m-s-ksr-infrastructure-p-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-60-hyd-2011-14-m-s-neo-medichem-p-ltd-now-amalgamated-with-auctus-pharma-ltd-hyderabad-the-dcit-circle-16-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-310-kol-2012-14-b-d-khaitan-amp-company-ltd-kolkata-acit-circle-5-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-161-lkw-2013-14-the-special-land-acquisition-officer-bareilly-income-tax-officer-tds-bareilly</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-449-lkw-2012-14-m-s-shri-virat-overseas-pvt-ltd-banda-asstt-commissioner-of-income-tax-iv-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-119-pun-2010-24-dcit-cir-1-1-pune-coco-cola-india-p-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-252-mum-2013-23-vastusankalpa-developers-kalyan-asst-cit-cir-3-kalyan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7433-mum-2010-14-dcit-8-1-mumbai-castrol-inida-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1299-mum-2007-14-dcit-cir-8-1-mumbai-m-s-castrol-india-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7208-mum-2010-14-castrol-inida-ltd-mumbai-addl-cit-rg-8-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2178-mum-2012-14-asian-paints-ltd-mumbai-addl-cit-ltu-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-804-mum-2011-14-dcit-cen-cir-36-mumbai-m-s-morya-housing-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-485-ind-2013-14-the-ito-1-2-indore-shri-jitendra-kumar-mandlecha-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-141-ind-2013-16-shri-omprakash-dhanwani-indore-the-acit-2-1-indore</loc>
               <lastmod>2025-04-15T22:14:23.132Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4412-del-2010-14-pslr-engineers-pvt-ltd-greater-noida-ito-new-delhi</loc>
               <lastmod>2025-04-21T12:29:47.288Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-267-ahd-2011-23-m-s-raj-dyeing-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6135-del-2012-14-acit-new-delhi-m-s-casio-india-co-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6035-mum-2012-14-acit-4-2-mumbai-padmakshi-financial-services-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-134-lkw-2011-14-ito-kanpur-m-s-vishwash-marketing-pvt-ltd</loc>
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               <lastmod>2025-09-18T07:01:28.805Z</lastmod>
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               <lastmod>2025-09-18T07:01:28.804Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1981-chny-2012-14-acit-chennai-smt-s-gowri-wife-and-legal-heir-of-late-s-shanmugam-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-628-ahd-2011-14-m-s-maiden-tradefin-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5903-del-2010-14-lear-automotive-india-pvt-ltd-pune-addl-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3475-del-2012-14-manish-kumar-aggarwal-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3523-del-2013-14-sh-mohinder-kumar-chhabra-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3197-del-2012-14-ito-new-delhi-kumari-manvi-kumar-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1312-del-2012-14-saraya-industries-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1311-del-2012-14-saraya-industries-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-hyd-2013-16-m-s-vinsri-infotech-hyderabad-dcit-central-circle-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-8-hyd-2012-16-acit-central-circle-2-hyderabad-m-s-shanmukha-information-technology-amp-enabled-services-pvt-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-448-ind-2013-14-the-acit-circle-2-1-indore-shri-sanjay-kumath-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-83-ind-2013-23-shri-sanjay-kumath-indore-the-acit-circle-2-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-500-ind-2013-14-shri-amin-khan-khandwa-the-ito-ward-kandwa-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3924-del-2011-14-maharishi-dayanand-gosamvardhan-kendra-new-delhi-dit-exemption-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3498-del-2008-14-populatgion-health-services-india-delhi-dit-e-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3524-del-2012-14-ito-rohtak-sh-vikram-maheshwari-bahadurgarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-28-del-2013-23-sh-vikram-maheshwari-bahadurgarh-ito-rohtak</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4835-del-2012-14-dcit-new-delhi-m-s-vatika-land-base-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6035-del-2012-14-genpact-services-llc-india-branch-delhi-adit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-579-hyd-2013-14-heh-the-nizam-apos-s-jewellery-trust-hyderabad-ito-ward-9-4-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1115-kol-2012-14-acit-circle-46-kolkata-kolkata-m-s-universal-knitting-howrah</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1630-kol-2010-14-rajesh-kumar-jaju-kolkata-ito-ward-38-3-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1345-kol-2010-14-dcit-circle-49-kolkata-kolkata-smt-gargi-poddar-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2214-kol-2010-14-m-s-sharma-kajaria-amp-co-kolkata-dcit-c-ircle-54-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-926-chny-2013-14-dcit-trichy-s-baskaran-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-243-mum-2011-14-sonaldevi-h-jain-mumbai-ito-wd-1-4-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-104-agr-2013-14-sh-ravindra-kumar-jain-gwalior-i-t-o-3-1-gwalior</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-235-agr-2013-14-sh-subhash-chand-midha-agra-a-c-i-t-1-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1380-hyd-2010-14-m-s-geeta-devi-gaggar-hyderabad-the-jcit-range-10-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-484-lkw-2012-14-panjab-national-bank-kanpur-income-tax-officer-tds-ii-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-612-lkw-2012-14-m-s-cane-development-council-basti-dy-commissioner-of-income-tax-gonda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3221-mum-2007-14-acit-5-2-mumbai-m-s-midday-multimedia-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5117-mum-2012-14-udhav-holdings-pvt-ltd-mumbai-a-c-i-t-circle-3-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-327-ind-2012-16-shri-biswa-mitra-singh-bhopal-the-dcit-1-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-320-ind-2012-16-smt-sudha-singh-bhopal-the-dcit-1-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-321-ind-2012-16-shri-biswa-mitra-singh-bhopal-the-dcit-1-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-336-mum-2013-24-sumi-tomo-chemical-india-p-ltd-dcit-3-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-311-agr-2013-14-a-c-i-t-circle-4-1-agra-m-s-sankalp-exports-pvt-ltd-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5629-del-2011-14-rohit-mehndiratta-panipat-ito-panipat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1819-chny-2012-14-m-s-bhaktavatsalam-memorial-trust-chennai-jdit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3123-ahd-2010-14-gopal-glass-works-ltd-ahmedabad-the-income-tax-officer-ward-4-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2104-kol-2010-14-dcit-circle-4-kolkata-kolkata-m-s-ashutosh-enterprises-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1656-kol-2011-14-ito-ward-2-1-midnapore-paschim-medinipur-mr-janmajoy-dutta-paschim-medinipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1576-kol-2012-14-acit-circle-2-durgapur-durgapur-sri-ranjan-kumar-srivastava-durgapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-363-kol-2012-14-ito-ward-3-1-kolkata-kolkata-m-s-zany-bio-tech-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1316-kol-2012-14-dcit-circle-2-kolkata-kolkata-m-s-infinity-infotech-parks-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-281-coch-2013-14-sri-a-younus-kunju-kollam-dcit-kollam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7161-mum-2010-14-acit-4-2-mumbai-star-share-amp-stock-brokers-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7601-mum-2012-14-vidyadevi-vishwanath-dhanuka-charitable-trust-mumbai-dit-e-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4233-mum-2009-14-acit-cir-21-3-mumbai-umc-export-corporation-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-i-enviro-control-associated-pvt-ltd-1009-2013</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2030-mum-2012-14-dcit-9-2-mumbai-hazira-cryogenic-engg-amp-management-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1251-mum-2013-14-devkant-synthetics-i-p-ltd-mumbai-ito-3-1-2-mumbai</loc>
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