<?xml version="1.0" encoding="UTF-8"?>
   <urlset xmlns="https://www.sitemaps.org/schemas/sitemap/0.9">
     
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-739-hyd-2011-14-vanenburg-facilities-bv-netherlands-hyderabad-adit-international-taxation-ii-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-chandi-2009-24-m-s-vardhman-polytex-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-17T19:35:45.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1270-ahd-2008-14-m-s-suvidha-estate-developers-bhavnagar-the-income-tax-officer-ward-1-1-bhavnagar</loc>
               <lastmod>2025-05-19T13:26:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3405-ahd-2010-14-indusa-infotech-services-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-3-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3666-del-2012-14-ito-new-delhi-m-s-mahavir-irrigatiion-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-31-chny-2012-24-dcit-coimbatore-m-s-devaraj-amp-others-chennai</loc>
               <lastmod>2025-06-05T13:57:13.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1862-chny-2012-14-h-krithika-coimbatore-ito-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1863-chny-2012-14-m-hari-prakash-coimbatore-ito-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1293-chny-2011-14-acit-chennai-m-s-state-industries-promotion-corporation-of-tamilnadu-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-978-chny-2012-14-dcit-chennai-m-s-vgp-evergreen-plantation-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-975-chny-2012-14-dcit-chennai-m-s-vgp-evergreen-plantation-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1290-chny-2011-14-acit-chennai-m-s-state-industries-promotion-corporation-of-tamilnadu-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-chny-2011-14-j-s-housing-development-chennai-dcit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2223-chny-2012-14-s-duraipandi-amp-s-thalavipandian-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2225-chny-2012-14-s-duraipandi-amp-s-thalavaipandian-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2238-chny-2012-14-b-kishore-kumar-vellore-dcit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2230-chny-2012-14-b-kishore-kumar-vellore-dcit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2231-chny-2012-14-b-kishore-kumar-vellore-dcit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-697-chny-2012-14-metal-city-construction-kovai-p-limited-coimbatore-ito-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-243-ahd-2012-16-the-dcit-central-circle-2-surat-b-b-enterprises-valsad</loc>
               <lastmod>2024-10-09T21:25:09.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-66-ahd-2010-16-the-acit-central-circle-3-surat-m-s-yamuna-enterprise-surat</loc>
               <lastmod>2024-10-09T21:25:09.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-270-ind-2012-16-the-acit-3-1-bhopal-shri-surendra-mehta-bhopal</loc>
               <lastmod>2024-10-09T21:25:09.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-268-ind-2012-16-the-acit-3-1-bhopal-shri-surendra-mehta-bhopal</loc>
               <lastmod>2024-10-09T21:25:09.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-173-ind-2012-16-shri-m-g-cherian-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2024-10-09T21:25:09.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2425-ahd-2012-14-smt-nalini-vijay-shah-ahmedabad-the-income-tax-officer-ward-5-2-ahmedabad</loc>
               <lastmod>2024-10-09T20:18:43.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2694-ahd-2009-14-the-acit-cc-1-baroda-m-s-navjivan-trust-dahod</loc>
               <lastmod>2024-10-09T20:18:43.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-646-bang-2012-14-acit-bangalore-bangalore-housing-development-and-investments-bangalore</loc>
               <lastmod>2024-10-09T20:18:43.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-811-bang-2012-14-acit-bangalore-bangalore-housing-development-amp-investments-bangalore</loc>
               <lastmod>2024-10-09T20:18:43.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3704-del-2006-14-arjan-impex-pvt-ltd-dcit-circle-2-1</loc>
               <lastmod>2024-10-09T20:22:24.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-538-ind-2012-14-m-s-pratibha-syntex-pvt-ltd-indore-the-income-tax-officer-tds-i-indore</loc>
               <lastmod>2024-10-09T20:22:24.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-ind-2012-14-m-s-ss-crop-care-limited-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2024-10-09T20:22:24.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-chandi-2013-24-ito-malerkotla-ishita-gupta-dhuri</loc>
               <lastmod>2025-04-14T06:49:00.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-248-del-2011-23-m-s-bechtel-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T12:01:33.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1520-del-2012-14-m-s-great-asian-institute-of-management-amp-technology-new-delhi-dit-exemptions-new-delhi</loc>
               <lastmod>2025-04-18T14:15:02.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-38-lkw-2012-23-m-s-mirza-international-ltd-kanpur-asstt-commissioner-of-income-tax-6-kanpur</loc>
               <lastmod>2025-04-19T15:28:59.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-566-mum-2012-24-seto-teknolog-p-ltd-ito-10-20-2</loc>
               <lastmod>2025-04-13T19:14:05.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-541-ahd-2010-14-shri-mahesh-kantilal-jhaveri-ahmedabad-the-income-tax-officer-ward-10-3-ahmedabad</loc>
               <lastmod>2025-04-22T01:36:42.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-372-chny-2012-14-smt-c-r-vijayakumari-chennai-acit-chennai</loc>
               <lastmod>2025-04-21T02:29:21.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1824-chny-2012-14-acit-chennai-smt-b-ramani-vellore</loc>
               <lastmod>2025-04-21T02:29:21.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-nag-2012-14-mineral-exploration-corporation-nagpur-assistant-commissioner-of-income-tax-circle-2-nagpur</loc>
               <lastmod>2025-04-14T15:21:07.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-645-mum-2012-24-orbitech-ltd-formelry-citicorp-overseas-software-ltd-dcit-rg-8-2</loc>
               <lastmod>2025-04-13T04:00:05.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7253-mum-2011-14-shiv-marine-industries-pvt-ltd-mumbai-i-t-o-7-2-3-mumbai</loc>
               <lastmod>2025-04-18T22:15:07.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-312-mum-2012-24-lupin-ltd-asst-cit-10-1</loc>
               <lastmod>2025-04-21T19:36:37.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-311-mum-2012-24-lupin-ltd-asst-cit-10-1</loc>
               <lastmod>2025-04-21T19:36:37.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2587-ahd-2012-14-shree-fibres-pvt-ltd-baroda-the-income-tax-officer-ward-4-3-baroda</loc>
               <lastmod>2025-04-17T16:56:44.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-85-asr-2009-24-sh-prem-pal-gandhi-nawanshahr-the-acit-jalandhar</loc>
               <lastmod>2025-04-17T07:00:44.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-215-asr-2012-14-m-s-kashmir-veneer-industries-srinagar-the-income-tax-officer-srinagar</loc>
               <lastmod>2025-04-17T06:28:45.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-pun-2012-14-hoganas-india-ltd-pune-asst-comm-of-income-tax-pune</loc>
               <lastmod>2025-04-20T06:36:24.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1078-pun-2007-14-harakchand-u-khinvsara-huf-pune-dy-cit-cen-circle-2-pune-raigad</loc>
               <lastmod>2025-04-20T06:43:13.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-pun-2012-14-desai-brother-limited-pune-addl-comm-of-income-tax-pune</loc>
               <lastmod>2025-04-20T04:57:03.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1337-pun-2011-14-shri-gendmal-bhikulal-banthia-jalna-income-tax-officer-parbhani</loc>
               <lastmod>2025-04-20T04:57:01.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2892-ahd-2012-14-the-adit-exemp-ahmedabad-the-xavier-kelvani-mandal-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-20T18:29:29.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4067-del-2010-14-sehgal-televisions-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T15:14:54.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-243-mum-2012-24-contee-airflow-i-p-ltd-ito-wd-8-1-2</loc>
               <lastmod>2025-04-21T19:22:29.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-64-pun-2011-23-shri-p-m-chordia-aurangabad-jt-comm-of-income-tax-aurangabad</loc>
               <lastmod>2025-04-20T07:50:20.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1269-ahd-2010-14-the-ito-ward-5-3-baroda-shri-amrathbhai-p-prajapati-baroda</loc>
               <lastmod>2025-04-17T03:35:32.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2728-ahd-2012-14-the-ito-ward-1-anand-m-s-chitrakut-corporation-anand</loc>
               <lastmod>2025-04-17T02:56:36.176Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-99-ahd-2012-23-b-b-enterprises-valsad-the-dy-cit-cent-circle-2-surat</loc>
               <lastmod>2025-04-17T02:28:33.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-242-ahd-2012-16-the-dcit-central-circle-2-surat-b-b-enterprises-valsad</loc>
               <lastmod>2025-04-17T02:28:33.767Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2440-ahd-2012-14-m-s-rolex-tin-works-prop-of-shri-husainbhai-m-karwaniya-ahmedabad-the-income-tax-officer-ward-5-4-baroda</loc>
               <lastmod>2025-04-17T02:28:34.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-480-ahd-2010-14-the-acit-circle-4-surat-m-s-vishwa-fashions-pvt-ltd-surat</loc>
               <lastmod>2025-04-17T02:28:34.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-529-ahd-2012-14-shri-ratnesh-metal-industries-p-ltd-ahmedabad-the-cit-iii-ahmedabad</loc>
               <lastmod>2025-04-17T01:56:30.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-ahd-2010-14-gujarat-alkalies-amp-chemicals-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-04-20T18:50:23.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-235-ahd-2012-24-the-dcitanand-circle-anand-elecon-engineering-co-ltd-anand</loc>
               <lastmod>2025-04-20T18:57:21.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-725-ahd-2010-16-shri-murlidhar-mohanlal-hariyani-bharuch-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2025-04-20T18:57:20.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-ahd-2013-14-ahmedabad-management-association-ahmedabad-the-jt-dit-exem-ahmedabad</loc>
               <lastmod>2025-04-20T18:57:20.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2843-ahd-2010-14-mahadev-developers-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
               <lastmod>2025-04-20T18:57:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-agr-2012-14-a-c-i-t-circle-3-1-gwalior-m-s-kamal-kumar-mukesh-kumar-ashok-nagar</loc>
               <lastmod>2025-04-16T22:56:33.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-501-agr-2012-14-dy-c-i-t-circle-1-aligarh-muslim-sovial-uplift-society-aligarh</loc>
               <lastmod>2025-04-16T23:00:38.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2776-ahd-2012-14-the-acit-gnr-circle-gandhinagar-gujarat-industrial-development-corpn-ltd-gandhinagar</loc>
               <lastmod>2025-04-12T15:28:03.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4395-del-2012-14-m-s-maruti-suzuki-india-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:35:56.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4392-del-2012-14-m-s-maruti-suzuki-india-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:35:56.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-737-ahd-2010-16-shri-kishore-mohanlal-hariyani-bharuch-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2025-04-20T18:57:19.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-733-ahd-2010-16-shri-kishore-mohanlal-hariyani-bharuch-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2025-04-20T18:57:19.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-734-ahd-2010-16-shri-kishore-mohanlal-hariyani-bharuch-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2025-04-20T18:57:19.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-591-ahd-2010-14-the-acit-central-circle-3-surat-shri-mahesh-g-pamnani-surat</loc>
               <lastmod>2025-04-20T18:50:27.169Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-757-ahd-2012-14-the-dcit-circle-1-2-baroda-jewel-consumer-care-pvt-ltd-baroda</loc>
               <lastmod>2025-04-20T18:50:27.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2618-ahd-2010-14-the-dcit-circle-1-2-baroda-jewel-consumer-care-pvt-ltd-baroda</loc>
               <lastmod>2025-04-20T18:50:27.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3251-ahd-2011-14-shri-upendra-trikamlal-shah-ahmedabad-the-income-tax-officer-ward-2-3-ahmedabad</loc>
               <lastmod>2025-04-12T12:42:03.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3384-ahd-2009-14-shri-murlilal-ratanlal-agarwal-surat-the-acit-cent-circle-2-surat</loc>
               <lastmod>2025-04-17T00:21:35.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-agr-2011-14-a-c-i-t-circle-3-1-gwalior-shri-udai-bhagwan-industries-gwalior</loc>
               <lastmod>2025-04-16T22:49:35.565Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-34-agr-2012-23-sh-pradeep-shivhare-gwalior-a-c-i-t-circle-3-1-gwalior</loc>
               <lastmod>2025-04-16T22:42:40.314Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-453-ahd-2010-14-the-dcit-circle-2-surat-shri-rakesh-o-agarwal-surat</loc>
               <lastmod>2025-04-17T16:49:45.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-86-asr-2009-24-sh-prem-pal-gandhi-nawanshahr-the-acit-jalandhar</loc>
               <lastmod>2024-10-10T05:48:29.608Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-67-chny-2012-24-shri-c-srikanth-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:45:44.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-134-ind-2012-24-shri-shabbir-husain-pithawala-indore-the-asstt-commissioner-of-income-tax-5-1-indore</loc>
               <lastmod>2024-10-09T22:45:44.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-106-ind-2012-23-m-s-mohit-industries-burhanpur-the-acit-khandwa</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-208-ind-2012-16-shri-sanjay-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:25.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-172-ind-2012-16-smt-priya-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:25.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-167-ind-2012-16-smt-priya-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:26.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-170-ind-2012-16-smt-priya-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:26.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-153-ind-2012-16-shri-hitesh-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:27.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-ahd-2010-14-the-ito-ward-2-3-surat-smt-rajudevi-b-somani-surat</loc>
               <lastmod>2025-04-20T18:29:29.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-agr-2012-14-m-s-surendra-pal-sharma-aligarh-i-t-o-ward-1-aligarh</loc>
               <lastmod>2025-04-20T16:22:18.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5451-del-2010-14-mrs-sudha-diwan-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T15:28:54.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1828-chny-2012-14-acit-chennai-m-s-appaswamy-real-estates-ltd-chennai</loc>
               <lastmod>2025-04-14T08:35:00.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-jpr-2012-14-acit-jaipur-m-s-world-wide-stone-jaipur</loc>
               <lastmod>2025-04-15T18:21:24.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-mum-2012-14-hdfc-bank-ltd-successor-to-business-of-centurion-bank-of-punjab-ltd-mumbai-asst-cit-2-3-mumbai</loc>
               <lastmod>2025-04-14T10:56:05.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4232-mum-2010-14-acit-cir-13-2-mumbai-mumbai-road-carriers-mumbai</loc>
               <lastmod>2025-04-14T10:56:05.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-135-mum-2012-24-parekh-g-mewalramani-asst-cit-19-1</loc>
               <lastmod>2025-04-16T11:49:25.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2649-ahd-2012-14-the-adit-exmep-ahmedabad-u-n-mehta-institute-of-cardiology-amp-research-centre-ahmedabad</loc>
               <lastmod>2025-04-17T09:56:40.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2652-ahd-2012-14-the-adit-exmep-ahmedabad-gujarat-cancer-amp-research-centre-ahmedabad</loc>
               <lastmod>2025-04-17T09:56:40.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-181-ind-2012-16-smt-leena-cherian-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-16T18:01:07.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-183-ind-2012-16-smt-leena-cherian-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-16T18:01:07.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-182-ind-2012-16-smt-leena-cherian-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-16T18:01:07.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-180-ind-2012-16-smt-leena-cherian-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-16T18:01:07.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-594-ind-2012-14-shri-girish-kumar-tayal-indore-the-acit-5-1-indore</loc>
               <lastmod>2025-04-16T05:00:27.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-251-ind-2012-16-shri-ishaq-khan-bhopal-the-acit-2-1-bhopal</loc>
               <lastmod>2025-04-16T18:07:55.156Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-254-ind-2012-16-shri-ravi-taparia-bhopal-the-acit-2-1-bhopal</loc>
               <lastmod>2025-04-16T18:07:55.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-250-ind-2012-16-shri-ishaq-khan-bhopal-the-acit-2-1-bhopal</loc>
               <lastmod>2025-04-16T18:07:55.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-22-mum-2012-23-the-american-school-of-bomay-education-trust-mumbai-dcit-tds-1-1-mumbai</loc>
               <lastmod>2025-04-16T11:28:29.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-420-ahd-2009-24-the-ito-ward-1-2-ahmedabad-angi-plast-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-15T14:21:21.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2756-ahd-2012-14-the-acit-vapi-circle-vapi-vapi-waste-amp-effulent-management-company-ltd-vapi</loc>
               <lastmod>2025-04-17T07:56:33.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2810-ahd-2012-14-the-ito-ward-1-navsari-shri-ashrafbhai-habibbhai-memon-surat</loc>
               <lastmod>2025-04-17T07:56:33.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2458-ahd-2012-14-nishita-varsha-charity-trust-ahmedabad-the-dit-exmp-ahmedabad</loc>
               <lastmod>2025-04-17T07:56:33.476Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2292-chny-2012-14-m-s-shalom-gospel-prayer-ministry-trust-chennai-ito-coimbatore</loc>
               <lastmod>2025-04-21T02:01:35.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2298-chny-2012-14-shri-s-sathyanarayanan-chennai-acit-chennai</loc>
               <lastmod>2025-04-21T02:01:35.774Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2293-chny-2012-14-shri-s-sathyanarayanan-chennai-acit-chennai</loc>
               <lastmod>2025-04-21T02:01:35.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-796-bang-2012-14-ito-bangalore-shri-raghu-varma-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2144-chny-2012-14-m-s-seervi-samaj-tambaram-trust-chennai-dit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-393-chny-2009-14-dcit-chennai-m-s-indian-overseas-bank-chennai</loc>
               <lastmod>2025-07-29T13:51:18.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1566-chny-2008-14-acit-chennai-m-s-indian-overseas-bank-chennai</loc>
               <lastmod>2025-07-29T13:51:18.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-chny-2010-14-dcit-chennai-m-s-indian-overseas-bank-chennai</loc>
               <lastmod>2025-07-29T13:51:18.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1495-chny-2008-14-indian-overseas-bank-chennai-acit-chennai</loc>
               <lastmod>2025-07-29T13:51:18.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2210-chny-2012-14-subshri-bio-energies-private-limited-tiruchengode-acit-salem</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1280-chny-2012-14-dcit-madurai-m-s-penguin-garments-p-ltd-madurai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-chny-2013-14-dcit-coimbatore-m-s-paragon-steels-pvt-ltd-coimbatore</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-514-chny-2010-14-dcit-chennai-m-s-neyveli-lignite-corporation-ltd-neyveli</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2276-chny-2012-14-acit-chennai-m-s-ceebros-hotels-p-ltd-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1739-chny-2012-14-acit-chennai-m-s-shiyam-foundation-amp-housing-p-ltd-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2104-chny-2012-14-sardarmal-kothari-chennai-acit-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-27-chny-2009-16-acit-chennai-shri-s-thangaraj-chennai</loc>
               <lastmod>2025-07-29T13:51:18.926Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-10-coch-2012-23-sri-arun-thomas-chengannur-acit-thiruvalla</loc>
               <lastmod>2025-07-22T10:42:20.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-coch-2013-24-cochin-international-airport-ltd-cochin-dcit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-coch-2013-24-sri-abdul-azeez-trivandrum-acit-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-coch-2013-24-cit-cochin-paravur-taluk-merchants-welfare-society-paravur</loc>
               <lastmod>2025-07-22T10:42:20.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-248-chny-2012-24-ito-chennai-shri-v-m-s-kumaraguru-chennai</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-29-chny-2013-23-k-jawarilal-jain-gudiyatham-dcit-vellore</loc>
               <lastmod>2025-07-10T06:43:47.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-chny-2011-14-m-s-tamilnadu-power-finance-amp-infrastructure-development-corpn-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-989-chny-2012-14-shri-ranjit-pratap-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1922-chny-2011-14-m-s-tamilnadu-power-finance-amp-infrastructure-development-corpn-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-229-chny-2011-14-acit-chennai-m-s-tamil-nadu-power-finance-and-infrastructure-development-corporation-limited-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-chny-2013-24-acit-chennai-indian-bank-chennai</loc>
               <lastmod>2025-07-10T06:43:47.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-chny-2013-24-acit-chennai-indian-bank-chennai</loc>
               <lastmod>2025-07-10T06:43:47.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-449-hyd-2012-14-mrs-durdana-khatoon-hyd-hyderabad-asst-commissioner-of-income-tax-circle-6-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-ii-ludhiana-shri-hanif-mohd-and-shri-lal-singh-663-2010-and-657-2010</loc>
               <lastmod>2025-09-18T07:01:52.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-patiala-consumer-health-care-ltd-41</loc>
               <lastmod>2025-09-18T06:56:08.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1488-kol-2012-14-acit-cc-xii-kolkata-kolkata-sri-sanjay-kumar-sureka-howrah</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-kol-2010-14-dcit-cc-xxvii-kolkata-kolkata-santosh-kumar-tibrewala-huf-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-shihabudeen-vilayil-jewellers-karunagappally-kollam-the-commercial-of-income-tax-kottayam-97-2012</loc>
               <lastmod>2025-09-18T07:06:35.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sports-club-of-gujarat-ltd-union-of-india-3-13654-2005</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8828-mum-2010-14-sbi-dfhi-ltd-mumbai-acit-rg-2-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vodafone-west-limited-formerly-known-as-vodafone-essar-assistant-commissioner-of-income-tax-16455-2012</loc>
               <lastmod>2025-12-25T08:05:45.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-karnataka-bank-ltd-the-assistant-commissioner-of-income-tax-circle-2-1-172-2009</loc>
               <lastmod>2025-12-25T08:00:24.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vodafone-west-limited-formerly-known-as-vodafone-essar-assistant-commissioner-of-income-tax-16454-2012</loc>
               <lastmod>2025-12-25T08:05:45.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-487-mum-2012-24-balkrishna-industries-ltd-addl-cit-rg-6-1</loc>
               <lastmod>2025-12-25T08:18:31.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punjab-urban-planning-and-development-authority-pda-patiala-chief-commissioner-of-income-tax-chandigarh-and-ors-1816</loc>
               <lastmod>2025-12-25T08:40:22.680Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-raipur-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-new-delhi-and-smt-sharda-devi-agrawal-wife-of-shri-ram-gopal-agrawal-27-2013</loc>
               <lastmod>2025-12-25T11:45:24.341Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-707-kol-2011-14-dcit-circle-1-kolkata-kolkata-m-s-ambuja-realty-development-limited-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-700-kol-2011-14-dcit-cc-ii-kolkata-kolkata-m-s-avani-projects-amp-infrastructure-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2134-kol-2009-14-m-s-camellia-enterprises-ltd-kolkata-i-t-o-ward-8-2-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-kol-2010-14-smt-meera-devi-kedia-kolkata-ito-ward-32-3-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-697-kol-2011-14-shri-deepak-kumar-bansal-kolkata-acit-c-c-xxx-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-699-kol-2011-14-md-abdul-hannan-malda-ito-ward-1-malda-malda</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1437-kol-2011-14-m-s-the-spares-amp-equipments-durgapur-ito-ward-1-3-durgapur-durgapur</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-661-kol-2010-14-ito-ward-26-2-kolkata-kolkata-shri-prakash-chandra-kejriwal-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1404-mum-2012-14-ito-12-3-2-mumbai-news-maker-iv-chamber-premises-co-op-soc-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1136-mum-2012-14-acit-16-3-mumbai-vikram-u-maniar-mumbai</loc>
               <lastmod>2025-04-19T19:29:07.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6684-mum-2011-14-venkatesh-premises-co-op-soc-mumbai-ito-12-3-2-mumbai</loc>
               <lastmod>2025-04-19T19:29:07.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8959-mum-2010-14-pudumjee-industries-ltd-formerly-known-as-pudmjee-agro-industries-ltd-mumbai-jcit-sp-rg-16-mumbai</loc>
               <lastmod>2025-04-19T18:15:29.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4813-mum-2010-14-acit-cen-cir-25-mumbai-thakkar-popatlal-velji-sales-ltd-panvel</loc>
               <lastmod>2025-04-19T19:29:06.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4812-mum-2010-14-acit-cen-cir-25-mumbai-thakkar-popatlal-velji-sales-ltd-panvel</loc>
               <lastmod>2025-04-19T19:29:07.050Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3406-ahd-2010-14-indusa-infotech-services-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-3-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2230-ahd-2012-14-shri-virambhai-ramabhai-patel-himatnagar-the-jt-cit-s-k-range-himatnagar</loc>
               <lastmod>2025-05-19T13:26:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-826-chandi-2012-14-acit-palampur-m-s-himachal-wire-industries-pvt-ltd-kangra</loc>
               <lastmod>2025-04-17T19:42:45.493Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-81-chandi-2012-24-smt-veena-rani-gupta-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-17T19:42:47.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-48-mum-2012-23-devji-premji-pujara-amp-sons-mumbai-ito-13-2-2-mumbai</loc>
               <lastmod>2025-04-19T22:56:58.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1470-pun-2011-14-income-tax-officer-central-3-nashik-shri-kantilal-champalal-kankaria-nashik</loc>
               <lastmod>2025-04-20T07:50:20.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-943-pun-2011-14-ito-central-aurangabad-popatlal-m-chordiya-aurangabad</loc>
               <lastmod>2025-04-20T07:50:20.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-966-pun-2011-14-dcit-cir-1-nashik-shri-ashok-deokishan-bhutada-nashik</loc>
               <lastmod>2025-04-20T07:50:20.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1472-pun-2011-14-income-tax-officer-central-3-nashik-shri-suresh-champalal-kankaria-nashik</loc>
               <lastmod>2025-04-20T07:50:19.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-490-asr-2010-14-m-s-atwal-finance-co-p-ltd-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-15T14:21:19.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-jodh-2012-14-shri-lal-chand-choudhary-jodhpur-acit-barmer</loc>
               <lastmod>2025-04-15T13:42:18.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2556-pun-2012-14-the-poona-gujarati-kelvani-mandal-pune-cit-iv-pune</loc>
               <lastmod>2025-04-20T06:57:20.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1128-pun-2012-14-ito-pune-m-s-kumar-builders-consortium-pune</loc>
               <lastmod>2025-04-20T07:15:22.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-jodh-2012-14-shri-vimal-kumar-jain-udaipur-acit-udaipur</loc>
               <lastmod>2025-04-19T13:29:15.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-79-jodh-2013-24-shri-anil-tantia-sriganganagar-ito-sriganganagar</loc>
               <lastmod>2025-04-19T13:29:19.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-97-pun-2012-24-shri-jayant-digamber-palkar-karad-acit-satara</loc>
               <lastmod>2025-04-20T05:36:08.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-83-asr-2009-24-sh-prem-pal-gandhi-nawanshahr-the-assistant-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T07:00:44.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-561-mum-2012-24-slum-rehabilitation-society-formelry-tps-iii-bandra-slum-rehabilitation-society-dit-e</loc>
               <lastmod>2025-04-21T00:36:47.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4394-del-2012-14-m-s-maruti-suzuki-india-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:35:56.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5734-del-2011-14-ito-new-delhi-sh-mahendra-kumar-bhatnagar-new-delhi</loc>
               <lastmod>2025-04-19T11:35:57.079Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-303-del-2003-16-dcit-central-circle-25-shibani-dutta</loc>
               <lastmod>2025-04-19T11:56:53.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3317-ahd-2010-14-the-acit-tds-circle-ahmedabad-m-s-gujarat-state-petronet-ltd-gandhinagar</loc>
               <lastmod>2025-04-17T00:35:33.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-117-ahd-2012-24-shri-kanchanlal-punjalal-shah-ahmedabad-the-income-tax-officer-ward-13-4-ahmedabad</loc>
               <lastmod>2025-04-20T15:57:12.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-267-ahd-2010-24-shri-kishor-mohanlal-kothari-valsad-the-acit-valsad-circle-valsad</loc>
               <lastmod>2025-04-17T07:49:33.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-144-ahd-2012-24-m-s-krupanidhi-construction-ahmedabad-the-jt-cit-range-5-baroda</loc>
               <lastmod>2025-04-17T07:49:34.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-225-ahd-2012-16-b-b-enterprises-valsad-the-acit-c-c-4-surat</loc>
               <lastmod>2025-04-17T02:28:33.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-492-ahd-2010-14-the-dcit-circle-1-surat-m-s-leo-coats-india-pvt-ltd-surat</loc>
               <lastmod>2025-04-17T02:28:34.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-ahd-2010-14-shri-deepakbhai-natvarlal-thakrar-bhavnagar-the-acit-circle-1-bhavnagar</loc>
               <lastmod>2025-04-17T03:35:32.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3261-ahd-2010-14-bosch-rexroth-india-ltd-ahmedabad-the-acit-osd-range-1-ahmedabad</loc>
               <lastmod>2025-04-17T01:56:30.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3854-mum-2011-14-travels-and-shipping-p-ltd-mumbai-ito-2-3-3-mumbai</loc>
               <lastmod>2025-04-18T22:15:07.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1101-ahd-2012-14-m-s-s-v-patel-amp-sons-kheda-the-income-tax-officer-ward-3-nadiad</loc>
               <lastmod>2025-04-17T16:56:44.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4462-ahd-2007-14-gujarat-alkalies-amp-chemicals-ltd-baroda-the-acit-circle-1-baroda</loc>
               <lastmod>2025-04-20T18:50:23.251Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-ahd-2010-14-gujarat-alkalies-amp-chemicals-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-04-20T18:50:23.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-473-ahd-2010-14-the-dcit-circle-1-1-baroda-gujarat-alkalies-amp-chemicals-ltd-baroda</loc>
               <lastmod>2025-04-20T18:50:23.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-380-agr-2012-14-sewakram-gabra-gwalior-i-t-o-ward-1-1-gwalior</loc>
               <lastmod>2025-04-16T23:00:38.025Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-agr-2012-14-addl-c-i-t-range-1-aligarh-muslim-social-uplift-society-aligarh</loc>
               <lastmod>2025-04-16T23:00:38.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-34-agr-2012-24-sh-dinesh-chand-gupta-agra-dy-c-i-t-circle-4-1-agra</loc>
               <lastmod>2025-04-16T23:00:38.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-ahd-2010-14-het-graphics-ahmedabad-the-addl-cit-tds-range-ahmedabad</loc>
               <lastmod>2025-04-18T00:22:15.098Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1411-chny-2012-14-acit-chennai-m-s-sanmar-speciality-chemicals-ltd-chennai</loc>
               <lastmod>2025-04-18T01:15:04.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-618-mum-2012-24-minanath-g-kini-ito-26-2-3</loc>
               <lastmod>2025-04-21T18:36:51.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2306-chny-2012-14-m-s-vijaya-vidhyashramam-chennai-cit-chennai</loc>
               <lastmod>2025-04-17T10:35:35.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2346-chny-2012-14-anil-agarwal-c-o-m-s-sterlite-industries-india-ltd-chennai-acit-co-cle-vi-4-chennai</loc>
               <lastmod>2025-04-17T10:35:35.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1001-pun-2011-14-yogesh-paper-mills-pvt-ltd-pune-income-tax-officer-aurangabad</loc>
               <lastmod>2025-04-20T04:50:07.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1359-pun-2011-14-mr-ijaz-modak-pune-ito-wd-5-4-pune</loc>
               <lastmod>2025-04-20T04:57:01.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-645-pun-2011-14-jayna-chemicals-p-ltd-pune-acit-cent-cir-2-1-pune</loc>
               <lastmod>2025-04-20T04:43:15.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-52-pun-2011-24-ito-wd-1-1-jalgaon-smt-surekha-bhagvatiprasad-mundada-jalgaon</loc>
               <lastmod>2025-04-20T04:43:15.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-616-pun-2004-14-acit-cent-cir-kolhapur-shri-abhijit-suresh-jadhav-sangli</loc>
               <lastmod>2025-04-20T04:43:16.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-505-pun-2011-14-ito-wd-8-4-pune-pune-m-s-sarjan-construction-talegaon-dabhade</loc>
               <lastmod>2025-04-20T04:29:05.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1541-chny-2012-14-eternal-way-ministries-trust-coimbatore-cit-coimbatore</loc>
               <lastmod>2025-04-17T10:35:35.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2693-ahd-2009-14-the-acit-cc-1-baroda-m-s-navjivan-trust-dahod</loc>
               <lastmod>2025-04-12T15:28:03.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-64-ahd-2010-16-the-acit-central-circle-3-surat-m-s-yamuna-enterprise-surat</loc>
               <lastmod>2025-04-12T15:28:03.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2710-ahd-2012-14-custard-apple-inv-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-3-ahmedabad</loc>
               <lastmod>2025-04-12T15:28:03.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-150-kol-2012-24-sri-tapas-sarkar-i-t-o-wd-3-4-purulia-purulia</loc>
               <lastmod>2025-04-14T21:07:05.161Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1493-ahd-2010-14-megha-industries-ahmedabad-the-income-tax-officer-ward-7-1-ahmedabad</loc>
               <lastmod>2025-04-17T07:56:33.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1786-ahd-2010-14-shri-ashok-kalubhai-dhamelia-surat-the-income-tax-officer-ward-2-3-surat</loc>
               <lastmod>2025-04-17T07:56:33.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-ahd-2010-14-mrs-bina-vijay-agarwal-valsad-the-income-tax-officer-ward-1-valsad</loc>
               <lastmod>2025-04-17T07:56:34.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-nag-2011-14-assistant-commissioner-of-income-tax-circle-2-nagpur-m-s-mineral-exploration-corporation-ltd-nagpur</loc>
               <lastmod>2025-04-14T15:21:07.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-nag-2011-14-assistant-commissioner-of-income-tax-circle-2-nagpur-m-s-mineral-exploration-corporation-ltd-nagpur</loc>
               <lastmod>2025-04-14T15:21:07.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1486-ahd-2009-14-bhagyodaya-metal-industries-baroda-the-income-tax-officer-ward-2-1-baroda</loc>
               <lastmod>2024-10-09T20:18:43.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2335-chny-2012-14-bengaltiger-line-ltd-chennai-di-dit-international-taxtation-1-chennai</loc>
               <lastmod>2024-10-09T20:22:24.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-ind-2012-14-m-s-pratibha-syntex-pvt-ltd-indore-the-income-tax-officer-tds-i-indore</loc>
               <lastmod>2024-10-09T20:22:24.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-ind-2012-14-m-s-pratibha-syntex-pvt-ltd-indore-the-income-tax-officer-tds-i-indore</loc>
               <lastmod>2024-10-09T20:22:24.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-176-ind-2012-16-shri-m-g-cherian-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2024-10-09T21:25:09.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-174-ind-2012-16-shri-m-g-cherian-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2024-10-09T21:25:09.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-269-ind-2012-16-the-acit-3-1-bhopal-shri-surendra-mehta-bhopal</loc>
               <lastmod>2024-10-09T21:25:09.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-66-mum-2009-16-mr-mohan-b-thakoor-mumbai-acit-20-3-mumbai</loc>
               <lastmod>2025-04-19T23:36:06.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-65-mum-2009-16-late-balchandra-b-thakoor-legal-heir-mrs-sunita-samir-sao-mumbai-acit-20-3-mumbai</loc>
               <lastmod>2025-04-19T23:36:06.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-597-mum-2012-24-nicholas-piramal-india-ltd-addl-cit-rg-34</loc>
               <lastmod>2025-04-19T23:15:00.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1626-pun-2012-14-dhariwal-industries-ltd-pune-acit-pune</loc>
               <lastmod>2025-04-20T04:57:01.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-523-mum-2012-24-asst-cit-2-3-dena-bank</loc>
               <lastmod>2025-04-12T01:35:03.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1665-ahd-2009-14-the-dcit-cirlcle-1-1-baroda-m-s-aditya-medisale-ltd-baroda</loc>
               <lastmod>2025-04-12T12:42:03.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-chny-2011-14-j-s-housing-development-chennai-dcit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2228-chny-2012-14-s-duraipandi-amp-s-thalavaipandian-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-chny-2013-24-dr-vijay-viswanathan-chennai-acit-chennai</loc>
               <lastmod>2024-10-09T22:45:44.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1937-chny-2012-14-ito-cuddalore-shri-k-mohan-vriddhachalam</loc>
               <lastmod>2025-04-21T02:01:35.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1821-chny-2012-14-acit-chennai-m-s-samrat-houseware-p-ltd-chennai</loc>
               <lastmod>2025-04-21T02:29:21.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1823-chny-2012-14-acit-chennai-smt-b-ramani-vellore</loc>
               <lastmod>2025-04-21T02:29:21.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-611-chny-2010-14-coimbatore-indo-german-cultural-association-coimbatore-cit-coimbatore</loc>
               <lastmod>2025-04-21T02:29:22.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1412-chny-2012-14-acit-chennai-m-s-indian-potash-ltd-chennai</loc>
               <lastmod>2025-04-21T02:29:22.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-119-chandi-2012-24-acit-patiala-state-bank-of-patiala-patiala</loc>
               <lastmod>2025-04-17T19:00:46.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2301-chny-2012-14-shri-s-sathyanarayanan-chennai-acit-chennai</loc>
               <lastmod>2025-04-21T02:01:35.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2294-chny-2012-14-shri-s-sathyanarayanan-chennai-acit-chennai</loc>
               <lastmod>2025-04-21T02:01:35.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2297-chny-2012-14-shri-s-sathyanarayanan-chennai-acit-chennai</loc>
               <lastmod>2025-04-21T02:01:35.946Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3212-ahd-2011-14-the-ito-ward-6-4-surat-shri-vipulchandra-d-shah-surat</loc>
               <lastmod>2025-04-17T00:21:35.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-209-ind-2012-16-shri-sanjay-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:25.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-207-ind-2012-16-shri-sanjay-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:25.926Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-171-ind-2012-16-smt-priya-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:26.027Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-169-ind-2012-16-smt-priya-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:26.146Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-164-ind-2012-16-shri-sandeep-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:26.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-155-ind-2012-16-shri-surendra-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:26.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-152-ind-2012-16-shri-hitesh-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:26.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-150-ind-2012-16-shri-hitesh-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:27.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-107-ind-2012-23-m-s-mohit-industries-burhanpur-the-acit-khandwa</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-258-ahd-2009-23-m-s-navjivan-trust-dahod-the-acit-cc-1-baroda</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-98-ahd-2012-23-b-b-enterprises-valsad-the-dy-cit-cent-circle-2-surat</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-39-agr-2012-23-smt-poonam-shivhare-gwalior-a-c-i-t-circle-3-1-gwalior</loc>
               <lastmod>2025-04-16T22:42:40.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-37-agr-2012-23-sh-pradeep-shivhare-gwalior-a-c-i-t-circle-3-1-gwalior</loc>
               <lastmod>2025-04-16T22:42:40.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-lkw-2012-14-mani-ram-verma-faizabad-asstt-commissioner-of-income-tax-faizabad</loc>
               <lastmod>2025-04-19T16:00:57.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2277-ahd-2012-14-m-s-gsl-nova-petrochemicals-ltd-ahmedabad-the-jt-cit-tds-range-ahmedabad</loc>
               <lastmod>2025-04-20T18:29:29.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-40-agr-2011-23-smt-babita-jain-gwalior-a-c-i-t-circle-1-gwalior</loc>
               <lastmod>2025-04-20T16:08:15.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-agr-2012-14-a-c-i-t-circle-1-1-aligarh-sh-inder-jeet-singh-aligarh</loc>
               <lastmod>2025-04-20T16:08:16.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-chny-2011-16-acit-chennai-m-s-phalodi-investments-p-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-27-chny-2010-16-k-meenakshisundaram-pudukkottai-acit-trichy</loc>
               <lastmod>2025-06-05T13:57:13.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1291-chny-2011-14-acit-chennai-m-s-state-industries-promotion-corporation-of-tamilnadu-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2226-chny-2012-14-s-duraipandi-amp-s-thalavaipandian-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2150-chny-2011-14-m-s-the-indian-education-trust-chennai-addl-cit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1460-chny-2012-14-ascendas-india-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2237-chny-2012-14-b-kishore-kumar-vellore-dcit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-707-ahd-2010-16-shri-mahesh-parshottam-prajapati-bharuch-the-acit-cent-circle2-baroda</loc>
               <lastmod>2025-04-20T18:57:20.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2817-ahd-2010-14-the-ito-ward-1-vapi-shri-hitendrasinh-m-chauhan-umbergam</loc>
               <lastmod>2025-04-20T18:57:20.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2242-ahd-2011-14-mahadev-developers-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
               <lastmod>2025-04-20T18:57:20.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1074-ahd-2007-14-the-acit-vapi-circle-vapi-m-s-mitsu-ltd-vapi</loc>
               <lastmod>2025-04-20T18:50:27.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5558-mum-2011-14-acit-cir-11-1-mumbai-timezone-entertainment-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T07:14:02.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5752-mum-2011-14-dcit-9-3-mumbai-timezone-entertainmdent-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T07:14:02.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-473-ind-2012-14-the-cotton-corporation-of-india-ltd-indore-the-dcit-tds-indore</loc>
               <lastmod>2025-04-16T17:56:32.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-252-ind-2012-16-shri-ishaq-khan-bhopal-the-acit-2-1-bhopal</loc>
               <lastmod>2025-04-16T18:07:55.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-185-ind-2012-16-smt-leena-cherian-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-16T18:01:07.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-179-ind-2012-16-smt-leena-cherian-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-16T18:01:07.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-147-ind-2012-16-shri-asim-ansari-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-16T18:01:07.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-53-hyd-2013-24-paharpur-pragnya-tech-park-p-limited-hyderabad-asst-cit-cir-16-3-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1729-hyd-2012-14-mahesh-kumar-hyderabad-ito-ward-8-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-44-hyd-2012-14-m-s-empire-avenues-pvt-ltd-hyderabad-acit-circle-2-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-chny-2013-14-dcit-vellore-shri-k-jawarilal-jain-gudiyatham</loc>
               <lastmod>2025-07-10T06:43:47.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-chny-2011-14-acit-chennai-m-s-tamil-nadu-power-finance-and-infrastructure-development-corporation-limited-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-chny-2011-14-acit-chennai-m-s-tamil-nadu-power-finance-and-infrastructure-development-corporation-limited-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-chny-2011-14-acit-chennai-m-s-tamil-nadu-power-finance-and-infrastructure-development-corporation-limited-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-228-chny-2011-14-acit-chennai-m-s-tamil-nadu-power-finance-and-infrastructure-development-corporation-limited-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-chny-2011-14-acit-chennai-m-s-tamil-nadu-power-finance-and-infrastructure-development-corporation-limited-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-chny-2011-14-m-s-tamilnadu-power-finance-amp-infrastructure-development-corpn-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-chny-2011-14-m-s-tamilnadu-power-finance-amp-infrastructure-development-corpn-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-chny-2011-14-m-s-tamilnadu-power-finance-amp-infrastructure-development-corpn-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-34-coch-2011-23-g-p-josekuttan-cochin-dcit-cochin</loc>
               <lastmod>2025-07-22T10:42:20.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-coch-2013-24-cochin-international-airport-ltd-cochin-dcit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-coch-2013-24-cochin-international-airport-ltd-cochin-dcit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1278-chny-2012-14-dcit-madurai-m-s-penguin-garments-p-ltd-madurai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1249-chny-2012-14-ito-kumbakonam-shri-s-venugopal-s-raja-kumbakonam</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-chny-2013-14-v-tamilselvan-chennai-acit-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2080-chny-2012-14-r-prakash-chennai-ito-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2202-chny-2012-14-shri-g-sasikumar-chennai-ito-salem</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-coch-2012-14-peace-educational-foundation-calicut-cit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-coch-2012-14-carbon-focus-council-ernakulam-cit-cochin</loc>
               <lastmod>2025-07-22T10:42:20.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1496-kol-2012-14-ito-wd-40-4-kolkata-kolkata-shri-abhijit-ghosh-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1721-kol-2012-14-m-s-ifb-agro-industries-limited-kolkata-jcit-range-6-kolkata-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-kol-2013-14-d-c-i-t-cir-6-kolkata-kolkata-m-s-ifb-agro-industries-ltd-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1489-kol-2012-14-ito-wd-35-3-kolkata-kolkata-shri-kunal-p-desai-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1008-kol-2011-14-shri-gobindram-taparia-uttar-dinajpur-ito-ward-1-raiganj-uttar-dinajpur</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1526-kol-2012-14-jhalak-charitable-trust-kolkata-dit-exemptions-kolkata-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2264-kol-2010-14-m-s-hindusthan-auto-distributors-kolkata-acit-circle-56-kolkata-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1474-kol-2012-14-sri-sishil-kumar-more-siliguri-dcit-cir-2-siliguri-siliguri</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sports-club-of-gujarat-ltd-union-of-india-3-13654-2005</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madhavaraja-club-the-commercial-tax-officer-luxury-tax-palakkad-and-commissioner-of-commercial-taxes-thiruvananthapuram-and-state-of-kerala-338</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-global-vantedge-pvt-ltd-1828-2010</loc>
               <lastmod>2025-09-18T07:01:28.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-chandigarh-punjab-agro-industries-corporation-ltd-77</loc>
               <lastmod>2025-09-18T06:56:08.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jupiter-international-sales-commissioner-of-income-tax-a-687</loc>
               <lastmod>2025-09-18T07:00:30.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-central-circle-c-r-building-queens-road-bangalore-and-the-deputy-commissioner-of-income-tax-central-circle-1-3-c-r-building-queens-road-bangalore-children-s-education-society-no-40-i-phase-j-p-nagar-bangalore-1078-2006</loc>
               <lastmod>2025-09-18T07:07:38.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-central-circle-c-r-building-queens-road-bangalore-and-the-income-tax-officer-international-taxation-ward-u201319-1-c-r-building-queen-u2019s-road-bangalore-wipro-healthcare-it-limited-formerly-ge-medical-systems-information-technologies-limited-908-2007</loc>
               <lastmod>2025-09-18T07:07:38.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-international-taxation-and-the-assistant-commissioner-of-income-tax-international-taxation-nike-inc-india-liaison-office-976-2008</loc>
               <lastmod>2025-09-18T07:07:38.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-k-jain-commissioner-of-income-tax-xi-new-delhi-ors-7551-2012</loc>
               <lastmod>2025-09-18T07:01:28.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vodafone-west-limited-formerly-known-as-vodafone-essar-assistant-commissioner-of-income-tax-16453-2012</loc>
               <lastmod>2025-12-25T08:05:45.972Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3098-mum-2006-14-m-s-pfizer-ltd-mumbai-acit-rg-8-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7879-mum-2010-14-smita-k-shah-mumbai-addl-cit-rg-19-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-168-mum-2011-24-iincome-tax-officer-ward12-1-mumbai-minnow-trading-co-p-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-340-mum-2012-24-divya-textiles-dcit-14-2</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahesh-investments-the-assistant-commissioner-of-income-tax-circle-1-1-bangalore-337-2012</loc>
               <lastmod>2025-12-25T10:06:31.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-raipur-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-new-delhi-and-vidyasagar-agrawal-s-o-late-shri-ganeshi-lal-agrawal-27-2013</loc>
               <lastmod>2025-12-25T11:45:24.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-raipur-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-new-delhi-and-smt-santosh-agrawal-w-o-shri-ram-charan-agrawal-27-2013</loc>
               <lastmod>2025-12-25T11:45:24.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/united-education-society-b-m-road-hassan-573-201-chief-commissioner-of-income-tax-central-revenue-building-queens-road-bangalore-560-001-42179-2012</loc>
               <lastmod>2025-12-25T08:00:24.898Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-tropical-plantations-ltd-the-inspecting-assistant-commissioner-department-of-commercial-taxes-kottayam-and-the-deputy-commissioner-appeals-office-of-the-deputy-commissioner-appeals-commercial-taxes-ernakulam-6423</loc>
               <lastmod>2025-12-25T10:00:25.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-44-kol-2010-23-kuv-investments-private-limited-kolkata-acit-circle-9-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-444-mum-2012-14-dcit-cc-12-mumbai-paresh-m-kariya-mumbai</loc>
               <lastmod>2025-04-14T05:49:06.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8802-mum-2010-14-chandrakant-m-shah-mumbai-asst-cit-13-2-mumbai</loc>
               <lastmod>2025-04-19T18:15:29.542Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1402-mum-2012-14-ito-12-3-2-mumbai-news-maker-iv-chamber-premises-co-op-soc-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1403-mum-2012-14-ito-12-3-2-mumbai-news-maker-iv-chamber-premises-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3321-mum-2011-14-maya-rasayan-ltd-mumbai-ito-6-3-3-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-183-mum-2011-23-ranjitsingh-d-bindra-mumbai-acit-cen-cir-24-amp-26-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1181-kol-2011-14-ito-ward-31-3-kolkata-kolkata-amitabh-sonthalia-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-706-kol-2011-14-dcit-circle-1-kolkata-kolkata-m-s-ambuja-realty-development-limited-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2071-kol-2009-14-pradip-bardhan-kolkata-ito-ward-33-3-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-712-kol-2011-14-dcit-circle-1-kolkata-kolkata-m-s-prism-impex-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-765-kol-2012-14-suvro-mukherjee-howrah-acit-circle-46-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-763-kol-2012-14-acit-central-circle-xxiv-kolkata-kolkata-shri-suresh-sethi-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-766-kol-2012-14-jcit-osd-circle-4-kolkata-kolkata-m-s-sree-kamakhya-tea-co-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-30-asr-2012-24-the-dy-commissioner-of-income-tax-jalandhar-sh-ashok-kumar-malhotra-deceased-jalandhar</loc>
               <lastmod>2025-04-17T07:00:43.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-jodh-2012-14-ito-chittorgarh-shri-govind-lal-vijayvargiya-chittorgarh</loc>
               <lastmod>2025-04-16T10:56:27.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-58-mum-2010-16-bijay-singh-baid-mumbai-acit-rg-14-3</loc>
               <lastmod>2025-04-16T11:42:25.334Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1246-ahd-2010-14-the-ito-ward-2-valsad-shri-keshavlal-ratanji-patel-valsad</loc>
               <lastmod>2025-05-19T13:26:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3066-ahd-2010-14-bhagyodaya-metal-industries-baroda-the-income-tax-officer-ward-2-1-baroda</loc>
               <lastmod>2025-05-19T13:26:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2715-ahd-2012-14-m-s-ambivijay-steel-suppliers-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-ahd-2011-14-m-s-claris-lifesciences-limited-ahmedabad-the-acit-osd-range-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-pun-2011-14-m-s-raviraj-kothari-punjabi-associates-pune-acit-cir-4-pune</loc>
               <lastmod>2025-04-20T06:36:23.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1079-pun-2007-14-harakchand-u-khinvsara-huf-pune-dy-cit-cen-circle-2-pune-raigad</loc>
               <lastmod>2025-04-20T06:43:13.027Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-591-pun-2011-14-mrs-madhuri-sunil-kotecha-jalgaon-acit-cir-1-jalgaon</loc>
               <lastmod>2025-04-20T06:57:17.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-177-del-2013-23-m-s-a-amp-a-earthmovers-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:28.326Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-564-pun-2011-14-m-s-pyramid-filters-pvt-ltd-pune-addl-cit-range-4-pune-pune</loc>
               <lastmod>2025-04-20T07:15:22.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1469-pun-2011-14-income-tax-officer-central-3-nashik-shri-kantilal-champalal-kankaria-nashik</loc>
               <lastmod>2025-04-20T07:50:19.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1465-pun-2011-14-income-tax-officer-central-3-nashik-shri-prakash-champalal-kankaria-nashik</loc>
               <lastmod>2025-04-20T07:50:20.264Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-973-pun-2011-14-gundecha-mahesh-suresh-ratnagiri-dy-commissioner-of-income-tax-ratnagiri</loc>
               <lastmod>2025-04-20T07:50:20.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1083-pun-2011-14-asst-comm-of-income-tax-central-circle-1-1-pune-smt-alpana-surendra-sancheti-pune</loc>
               <lastmod>2025-04-20T05:36:08.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1081-pun-2011-14-asst-comm-of-income-tax-central-circle-1-1-pune-smt-alpana-surendra-sancheti-pune</loc>
               <lastmod>2025-04-20T05:36:08.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1082-pun-2011-14-asst-comm-of-income-tax-central-circle-1-1-pune-smt-alpana-surendra-sancheti-pune</loc>
               <lastmod>2025-04-20T05:36:08.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1137-pun-2010-14-m-s-g-k-associates-pune-ito-pune</loc>
               <lastmod>2025-04-20T05:36:09.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-652-pun-2004-14-shri-abhijit-suresh-jadhav-sangli-acit-central-circle-kolhapur</loc>
               <lastmod>2025-04-20T04:43:16.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-pun-2012-14-acit-cen-cir-aurangabad-aurangabad-ajeet-seeds-ltd-aurangabad</loc>
               <lastmod>2025-04-20T04:57:01.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-874-pun-2011-14-shri-narendra-v-jadhav-aurangabad-ito-central-aurangabad</loc>
               <lastmod>2025-04-20T04:57:04.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-asr-2010-16-sh-subhash-chander-maheshwari-hoshiarpur-the-acit-jalandhar</loc>
               <lastmod>2025-04-21T05:22:29.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-pun-2011-14-gurucharankaur-baldevsingh-wahi-ahmednagar-dcit-ahmednagar-ahmednagar</loc>
               <lastmod>2025-04-16T03:42:25.915Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-664-mum-2012-14-j-m-mehta-amp-co-mumbai-ito-19-2-mumbai</loc>
               <lastmod>2025-04-14T12:14:05.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-chandi-2011-14-acit-chandigarh-m-s-glossy-foods-ltd-chandigarh</loc>
               <lastmod>2025-04-17T19:35:43.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-chandi-2011-14-m-s-glossy-foods-ltd-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-04-17T19:35:43.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-270-chandi-2012-14-ito-ludhiana-smt-urmil-gupta-deceased-ludhiana</loc>
               <lastmod>2025-04-17T21:00:40.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-107-chandi-2012-24-m-s-dalmia-biscuits-pvt-ltd-new-delhi-acit-mandi-gobindgarh</loc>
               <lastmod>2025-04-17T19:56:43.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-526-mum-2012-14-ito-wd-1-2-thane-nitin-m-faria-thane</loc>
               <lastmod>2025-04-14T12:14:05.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4391-del-2012-14-m-s-maruti-suzuki-india-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:35:56.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-603-mum-2012-24-kikimal-k-chhabria-ddit-it-2-1</loc>
               <lastmod>2025-04-12T02:49:06.967Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-chandi-2011-24-m-s-akash-traders-patiala-jcit-patiala</loc>
               <lastmod>2025-04-17T20:14:48.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-145-ind-2012-16-shri-asim-ansari-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-16T18:01:07.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-148-ind-2012-16-shri-asim-ansari-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-16T18:01:07.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-871-bang-2012-14-rohini-nilekeni-bangalore-addl-c-i-t-bangalore</loc>
               <lastmod>2025-04-17T09:07:36.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1843-ahd-2012-14-vallabh-industrial-chemical-amp-engineers-baroda-the-dy-cit-circle-2-2-baroda</loc>
               <lastmod>2025-04-17T10:00:37.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1303-ahd-2010-14-vallabha-industrial-chemical-engineering-baroda-the-dy-cit-circle-2-2-baroda</loc>
               <lastmod>2025-04-17T10:00:37.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-543-ahd-2010-16-the-dcit-circle-6-surat-shri-kantibhai-revidas-patel-surat</loc>
               <lastmod>2025-04-17T03:35:32.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1207-ahd-2012-14-the-dcit-circle-5-ahmedabad-niya-finstock-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T03:35:32.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2595-ahd-2011-14-m-s-chankya-developers-surat-the-dy-cit-circle-3-surat</loc>
               <lastmod>2025-04-17T03:35:32.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1013-ahd-2010-14-the-ito-ward-1-bharuch-m-s-hariom-corporation-ankleshwar</loc>
               <lastmod>2025-04-17T02:28:33.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1012-ahd-2010-14-the-ito-ward-1-bharuch-m-s-hariom-corporation-ankleshwar</loc>
               <lastmod>2025-04-17T02:28:33.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2439-ahd-2012-14-m-s-rolex-tin-works-prop-of-shri-husainbhai-m-karwaniya-ahmedabad-the-income-tax-officer-ward-5-4-baroda</loc>
               <lastmod>2025-04-17T02:28:34.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2290-chny-2012-14-m-s-glories-hand-of-jesus-ministries-and-public-welfare-trust-chennai-ito-coimbatore</loc>
               <lastmod>2025-04-21T02:01:35.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2303-chny-2012-14-institute-of-management-committee-society-theni-theni-cit-i-madurai</loc>
               <lastmod>2025-04-21T02:01:35.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2299-chny-2012-14-shri-s-sathyanarayanan-chennai-acit-chennai</loc>
               <lastmod>2025-04-21T02:01:35.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2296-chny-2012-14-shri-s-sathyanarayanan-chennai-acit-chennai</loc>
               <lastmod>2025-04-21T02:01:35.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-280-mum-2011-24-sanjay-b-agrawal-ito-wd-17-11</loc>
               <lastmod>2025-04-13T19:14:05.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-600-mum-2012-24-shah-forged-rolls-p-ltd-asst-cit-10-3</loc>
               <lastmod>2025-04-13T19:14:05.341Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-15-rjt-2010-23-shri-shashikant-gulabchand-lodariya-rajkot-gujarat-the-income-tax-officer-ward-2-3-rajkot-gujarat</loc>
               <lastmod>2025-04-13T20:21:02.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-ahd-2010-14-milton-laminates-ltd-ahmedabad-the-cit-ii-ahmedabad</loc>
               <lastmod>2025-04-16T20:49:35.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-agr-2010-14-i-t-o-ward-1-1-gwalior-shri-sewak-ram-gabra-gwalior</loc>
               <lastmod>2025-04-16T23:00:38.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-agr-2012-14-addl-c-i-t-range-1-aligarh-muslim-social-uplift-society-aligarh</loc>
               <lastmod>2025-04-16T23:00:38.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-agr-2012-14-addl-c-i-t-range-1-aligarh-muslim-social-uplift-society-aligarh</loc>
               <lastmod>2025-04-16T23:00:38.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-616-mum-2012-24-minanath-g-kini-ito-26-2-3</loc>
               <lastmod>2025-04-21T18:36:51.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-158-ind-2012-16-shri-surendra-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:27.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-211-ind-2012-16-shri-sanjay-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:25.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-212-ind-2012-16-shri-sanjay-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:25.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-162-ind-2012-16-shri-sandeep-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:26.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-159-ind-2012-16-shri-surendra-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:26.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-ahd-2013-23-m-s-chhatariya-dehdrates-exports-ahmedabad-the-acit-circle-1-bhavnagar</loc>
               <lastmod>2025-04-17T01:28:34.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-121-ahd-2012-24-m-s-shree-umiya-corporation-ahmedabad-the-income-tax-officer-ward-9-1-ahmedabad</loc>
               <lastmod>2025-04-17T02:00:31.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2775-ahd-2012-14-shri-nitin-kantilal-patel-surat-the-income-tax-officer-ward-6-3-surat</loc>
               <lastmod>2025-04-17T01:56:30.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-ahd-2008-14-gujarat-gas-financial-services-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2025-04-17T01:35:34.086Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-ahd-2013-14-the-ito-ward-2-2-surat-smt-deepti-pankaj-chugh-surat</loc>
               <lastmod>2025-04-12T15:28:03.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2804-ahd-2012-14-m-s-prithvi-hitex-creations-pvt-ltd-ahmedabad-the-income-tax-officer-ward-5-2-ahmedabad</loc>
               <lastmod>2025-04-12T15:28:03.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-del-2011-14-oriental-bank-of-commerce-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-487-agr-2012-14-sh-manoj-singh-aligarh-i-t-o-ward-2-aligarh</loc>
               <lastmod>2025-04-20T16:22:17.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-499-agr-2012-14-i-t-o-ward-2-2-farrukhabad-shri-virendra-kumar-agarwal-huf-farrukhabad</loc>
               <lastmod>2025-04-20T16:22:17.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6638-mum-2011-14-ito-9-3-3-mumbai-timezone-entertainment-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T07:14:02.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-606-mum-2012-24-jay-vijay-construciton-co-cit</loc>
               <lastmod>2025-04-13T14:28:04.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-77-mum-2009-16-madhukar-b-thakoor-mumbai-dcit-20-inv-cir-22-1-mumbai</loc>
               <lastmod>2025-04-19T23:36:06.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6525-mum-2011-14-varun-resorts-ltd-mumbai-dcit-8-3-mumbai</loc>
               <lastmod>2025-04-19T23:43:08.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1826-chny-2012-14-acit-chennai-m-s-sas-hotels-and-enterprises-ltd-chennai</loc>
               <lastmod>2025-04-21T02:29:20.970Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1413-chny-2012-14-acit-chennai-m-s-indian-potash-ltd-chennai</loc>
               <lastmod>2025-04-21T02:29:22.476Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2227-chny-2012-14-s-duraipandi-amp-s-thalavaipandian-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1018-chny-2011-14-acit-chennai-m-s-maharaja-seafoods-india-p-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1054-chny-2012-14-chaganlal-lalji-aswin-coimbatore-ito-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2234-chny-2012-14-m-bhawarlal-vellore-dcit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2236-chny-2012-14-b-kishore-kumar-vellore-dcit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2232-chny-2012-14-b-kishore-kumar-vellore-dcit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2221-chny-2012-14-anubama-baskar-chennai-jcit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2235-chny-2012-14-b-kishore-kumar-vellore-dcit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2233-chny-2012-14-m-bhawarlal-vellore-dcit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-chny-2013-14-tamil-nadu-industrial-guidance-amp-export-promotion-bureau-chennai-adit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-976-chny-2012-14-dcit-chennai-m-s-vgp-evergreen-plantation-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-chny-2013-16-s-jayaram-chennai-dcit-chennai</loc>
               <lastmod>2025-04-14T08:28:08.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2069-ahd-2012-14-the-ito-vapi-ward-3-vapi-m-s-ratnadeep-enterprise-dadra</loc>
               <lastmod>2025-04-17T07:14:43.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2298-ahd-2012-14-the-ito-ward-1-1-ahmedabad-shri-valibhai-khanbhai-mankad-ahmedabad</loc>
               <lastmod>2025-04-17T07:14:43.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-23-ind-2012-23-m-s-vsn-international-indore-the-ito-4-3-indore</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1602-ahd-2012-14-m-s-bhagyodaya-metal-industries-baroda-the-income-tax-officer-ward-2-1-baroda</loc>
               <lastmod>2024-10-09T20:18:43.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-ahd-2012-14-bhagyodaya-metal-industries-baroda-the-income-tax-officer-ward-2-1-baroda</loc>
               <lastmod>2024-10-09T20:18:43.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1666-ahd-2009-14-the-dcit-cirlcle-1-1-baroda-m-s-aditya-medisale-ltd-baroda</loc>
               <lastmod>2024-10-09T20:18:43.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2712-ahd-2012-14-custard-apple-inv-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-3-ahmedabad</loc>
               <lastmod>2024-10-09T20:18:43.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2711-ahd-2012-14-custard-apple-inv-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-3-ahmedabad</loc>
               <lastmod>2024-10-09T20:18:43.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-989-ahd-2004-14-m-s-ashish-plastics-industries-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
               <lastmod>2024-10-09T20:18:43.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-hyd-2012-14-asst-director-of-income-tax-exemption-i-hyderabad-centre-for-organization-development-hyderabad</loc>
               <lastmod>2024-10-09T20:22:24.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-ind-2012-14-the-ito-5-1-indore-shri-mithoolal-bansal-indore</loc>
               <lastmod>2024-10-09T20:22:24.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-562-ind-2012-14-m-s-arihant-coal-sales-india-private-limited-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2024-10-09T20:22:24.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-119-ind-2012-24-the-state-bank-of-indore-now-merged-with-state-bank-of-india-indore-the-acitcir-5-1-indore</loc>
               <lastmod>2024-10-09T22:45:44.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-272-ind-2012-16-the-acit-3-1-bhopal-shri-surendra-mehta-bhopal</loc>
               <lastmod>2024-10-09T21:25:09.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-271-ind-2012-16-the-acit-3-1-bhopal-shri-surendra-mehta-bhopal</loc>
               <lastmod>2024-10-09T21:25:09.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-177-ind-2012-16-shri-m-g-cherian-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2024-10-09T21:25:09.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3245-ahd-2011-14-shri-mrugesh-g-sharma-ahmedabad-the-income-tax-officer-ward-7-2-ahmedabad</loc>
               <lastmod>2025-04-20T18:29:29.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2873-ahd-2011-14-the-ito-ward-4-4-ahmedabad-mapin-publishing-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-20T18:29:29.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-306-del-2012-23-m-s-interglobe-technologies-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-19T11:22:01.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-467-ahd-2010-16-impro-interchem-pvt-ltd-ahmedabad-the-dy-cit-cent-circle-2-1-ahmedabad</loc>
               <lastmod>2025-04-17T07:56:33.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1636-ahd-2010-14-the-acit-vapi-circle-vapi-prima-fruit-products-nani-daman</loc>
               <lastmod>2025-04-17T07:56:33.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-135-ahd-2005-16-m-s-national-builders-amp-developers-vapi-the-acit-cent-circle-2-surat</loc>
               <lastmod>2025-04-18T00:29:17.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-ahd-2010-14-gujarat-alkalies-amp-chemicals-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-04-20T18:50:23.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-735-ahd-2010-16-shri-kishore-mohanlal-hariyani-bharuch-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2025-04-20T18:57:19.712Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-722-ahd-2010-16-shri-manohar-mohanlal-hariyani-bharuch-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2025-04-20T18:57:19.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-716-ahd-2010-16-shri-purshottamdas-maganlal-hariyani-bharuch-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2025-04-20T18:57:19.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-712-ahd-2010-16-shri-purshottamdas-maganlal-hariyani-bharuch-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2025-04-20T18:57:20.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-706-ahd-2010-16-shri-mahesh-parshottam-prajapati-bharuch-the-acit-cent-circle2-baroda</loc>
               <lastmod>2025-04-20T18:57:20.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2145-ahd-2010-14-adarsh-auto-centre-ahmedabad-the-income-tax-officer-s-k-ward-3-himatnagar</loc>
               <lastmod>2025-04-20T18:57:20.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-451-ahd-2006-14-m-s-mitsu-limited-vapi-the-cit-valsad</loc>
               <lastmod>2025-04-20T18:50:27.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2352-chny-2012-14-the-lodge-of-universal-charity-273-ec-charitable-trust-chennai-dit-exemptions-chennai</loc>
               <lastmod>2025-04-17T10:35:35.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-666-kol-2012-14-dcit-circle-6-kolkata-kolkata-m-s-gulshan-investment-co-ltd-kolkata</loc>
               <lastmod>2025-04-16T08:28:28.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-500-agr-2012-14-dy-c-i-t-circle-1-aligarh-rajkiya-audyodik-krishi-pradarshani-aligarh</loc>
               <lastmod>2025-04-16T22:56:33.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-243-agr-2012-14-m-s-suresh-chand-gupta-jhansi-c-i-t-ii-agra</loc>
               <lastmod>2025-04-16T22:49:37.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-869-chny-2011-14-m-s-icici-bank-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-chny-2010-14-shri-v-jayaprakash-pondicherry-ito-pondicherry</loc>
               <lastmod>2025-07-10T06:43:47.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-hyd-2012-14-anagh-surface-transport-pvt-ltd-hyderabad-acit-circle-1-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2185-hyd-2011-14-dhatri-constructions-pvt-limited-hyderabad-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1193-hyd-2012-14-mayur-kushal-complex-hyd-hyderabad-addl-cit-range-5-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-182-hyd-2012-24-p-hari-babu-tirupathi-dcit-central-circle-tirupathi</loc>
               <lastmod>2025-07-10T07:45:16.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-40-hyd-2013-24-dcit-central-circle-6-hyderabad-smt-g-venkat-lakshmi-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-chny-2013-24-venkateswara-stores-chennai-ito-chennai</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-68-chny-2012-24-m-s-altius-securities-trading-p-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-33-chny-2013-23-the-little-kancheepuram-co-operative-urban-bank-ltd-kancheepuram-dcit-vellore</loc>
               <lastmod>2025-07-10T06:43:47.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-948-bang-2011-14-transwitch-india-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-16-coch-2012-23-sri-arun-thomas-chengannur-acit-thiruvalla</loc>
               <lastmod>2025-07-22T10:42:20.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-20-coch-2012-23-st-mary-apos-s-charity-fund-cochin-asstt-director-of-income-tax-cochin</loc>
               <lastmod>2025-07-22T10:42:20.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-36-coch-2011-23-the-catholic-syrian-bank-ltd-thrissur-acit-trichur</loc>
               <lastmod>2025-07-22T10:42:20.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-163-chny-2012-23-g-sujith-chennai-ito-chennai</loc>
               <lastmod>2025-07-29T13:51:18.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-35-chny-2013-23-allianz-biosciences-pvt-ltd-chennai-dcit-vellore</loc>
               <lastmod>2025-07-29T13:51:18.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2078-chny-2012-14-acit-coimbatore-m-s-g-v-d-textiles-private-limited-coimbatore</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1147-chny-2010-14-acit-chennai-m-s-madathil-brothers-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2306-chny-2008-14-indian-overseas-bank-chennai-acit-chennai</loc>
               <lastmod>2025-07-29T13:51:18.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1858-chny-2012-14-m-s-ankith-engineering-corporation-chennai-ito-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1261-chny-2012-14-acit-coimbatore-m-s-lakshmi-electrical-controls-systems-pvt-ltd-coimbatore</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1923-chny-2012-14-shri-ibrahim-rowther-chennai-ito-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2185-chny-2012-14-m-s-ceebros-hotels-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1814-chny-2012-14-acit-coimbatore-m-s-thanigaivelan-spinners-pvt-ltd-coimbatore</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1342-chny-2011-14-acit-chennai-m-s-sutherland-global-services-pvt-ltd-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-chny-2012-14-sundaram-clayton-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1574-chny-2011-14-m-s-shekinah-welfare-trust-chennai-ito-coimbatore</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sree-narayana-institute-of-ayurvedic-studies-and-research-union-of-india-represented-by-ministry-of-health-and-family-welfare-department-of-ayush-and-central-council-of-indian-medicine-30471</loc>
               <lastmod>2025-09-18T06:56:30.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-chandigarh-gurinder-pal-singh-18</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-i-ludhiana-trident-limited-138</loc>
               <lastmod>2025-09-18T06:56:08.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1267-kol-2012-14-mr-sanjay-kumar-sureka-howrah-acit-cc-xii-kolkata-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-p-abdul-majeed-assistant-commissioner-of-income-tax-circle-1-1-calicut-and-tax-recovery-officer-ayankar-bhavan-kozhikode-and-income-tax-appellate-tribunal-cochin-bench-7392</loc>
               <lastmod>2025-09-18T07:06:35.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-central-circle-c-r-building-queens-road-bangalore-and-the-income-tax-officer-ward-u2013-14-3-c-r-building-queens-road-bangalore-sri-d-g-gopala-gowda-1422-2006</loc>
               <lastmod>2025-09-18T07:07:38.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chief-commissioner-of-income-tax-cadre-controlling-authority-patna-the-chief-secretary-state-of-bihar-and-the-secretary-building-construction-department-government-of-bihar-and-the-estate-officer-building-construction-department-government-of-bihar-1656-2013</loc>
               <lastmod>2025-09-18T07:05:52.014Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-gulbarga-and-the-asst-commissioner-of-income-tax-inv-circle-1-1-hubli-dr-n-thippanna-shetty-hosalli-1117-2006</loc>
               <lastmod>2025-09-18T07:07:38.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-mangalore-and-the-assistant-commissioner-of-income-tax-circle-u2013-1-1-central-revenue-building-attavar-mangalore-dr-k-p-viswanath-prabhu-c-o-prabhu-s-clinic-main-road-kalasa-chikmagalur-district-987-2006</loc>
               <lastmod>2025-09-18T07:07:38.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-global-vantedge-pvt-ltd-1828-2010</loc>
               <lastmod>2025-09-18T07:01:28.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/theressia-w-o-late-joseph-and-gracy-d-o-late-joseph-and-annie-d-o-late-joseph-and-valsa-d-o-late-joseph-and-sheeba-d-o-late-joseph-and-jijo-s-o-late-joseph-commissioner-of-income-tax-calicut-and-muhammed-p-s-o-abdu-rahiman-and-sr-alphonsa-shiny-venering-convent-1401-09</loc>
               <lastmod>2025-09-18T07:06:35.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-delhi-iv-hughes-communication-india-ltd-383-2012-385-2012</loc>
               <lastmod>2025-09-18T07:03:30.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-ramkumar-the-commissioner-of-income-tax-u2013-ii-and-the-assessing-officer-income-tax-department-ward-1-3-tirunelveli-1343</loc>
               <lastmod>2025-12-25T09:30:21.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bipin-kumar-mirani-union-of-india-and-central-board-of-director-taxes-and-chief-commissioner-of-income-tax-madhya-pradesh-and-commissioner-of-income-tax-central-revenue-and-state-of-m-p-now-state-of-c-g-and-m-p-state-minor-forest-produce-trading-and-development-co-operative-federation-ltd-and-conservator-of-forest-bilaspur-circle-and-conservator-of-forest-jabalpur-and-conservator-of-forest-sarguja-and-conservator-of-forest-raipur-185-1998</loc>
               <lastmod>2025-12-25T11:45:24.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-chiranji-lal-moti-lal-and-surinder-kumar-the-income-tax-officer-ward-2-sirsa-and-the-income-tax-officer-ward-ii-sirsa-6283-1989-6284-1989</loc>
               <lastmod>2025-12-25T08:40:22.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karnataka-state-industrial-investment-development-corporation-ltd-commissioner-of-income-tax-and-tax-recovery-officer-mangalore-range-46786-2012</loc>
               <lastmod>2025-12-25T08:00:24.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-41-kol-2012-24-ito-ward-46-3-kolkata-kolkata-prem-shankar-mishra-howrah</loc>
               <lastmod>2026-01-13T08:54:38.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-mum-2012-14-dcit-cc-12-mumbai-paresh-m-kariya-huf-mumbai</loc>
               <lastmod>2025-04-14T05:49:06.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7551-mum-2011-14-piyush-avlani-huf-mumbai-d-c-i-t-15-1-mumbai</loc>
               <lastmod>2025-04-14T05:49:06.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1137-mum-2012-14-acit-16-3-mumbai-vikram-u-maniar-mumbai</loc>
               <lastmod>2025-04-19T19:29:07.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1124-mum-2012-14-umesh-b-dharnidharka-mumbai-asst-cit-cir-12-1-mumbai</loc>
               <lastmod>2025-04-19T19:29:07.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6724-mum-2010-14-uttamkumar-g-maji-mumbai-ito-14-1-1-mumbai</loc>
               <lastmod>2025-04-19T19:29:07.326Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8757-mum-2010-14-acit-12-1-mumbai-prakash-kanal-mumbai</loc>
               <lastmod>2025-04-19T18:15:29.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8594-mum-2010-14-chandravati-l-shah-mumbai-dcit-24-3-mumbai</loc>
               <lastmod>2025-04-19T18:15:29.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-599-mum-2012-24-deposit-insurance-credit-gurantee-corpn-ltd-asst-cit-ltu</loc>
               <lastmod>2025-12-25T08:18:31.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-729-mum-2010-24-income-tax-officer-ward12-1-minnow-trading-co-pvt-ltd</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-309-kol-2012-14-surendra-nath-sahani-kolkata-ito-ward-31-2-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2280-kol-2010-14-ito-ward-3-1-asansol-asansol-m-s-mgb-transport-burdwan</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-803-kol-2011-14-shri-deepak-kumar-bansal-kolkata-acit-c-c-xxx-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-743-kol-2011-14-shri-deepak-kumar-bansal-kolkata-acit-c-c-xxx-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-asr-2010-24-sh-subhash-chander-hoshiarpur-the-deputy-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T07:00:42.968Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-asr-2010-24-sh-dashan-kumar-singhal-bathinda-the-income-tax-officer-bathinda</loc>
               <lastmod>2025-04-15T14:21:19.876Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1332-pun-2011-14-mrs-wahi-gurucharankaur-baldevsingh-ahmednagar-dy-comm-of-income-tax-office-ahmednagar</loc>
               <lastmod>2025-04-16T03:42:25.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1331-pun-2011-14-wahi-baldevsingh-satsingh-huf-ahmednagar-dy-comm-of-income-tax-office-ahmednagar</loc>
               <lastmod>2025-04-16T03:42:25.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-pun-2011-14-baldevsingh-santsingh-wahi-huf-ahmednagar-dcit-ahmednagar-ahmednagar</loc>
               <lastmod>2025-04-16T03:42:26.028Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-876-pun-2011-14-shri-yogesh-v-jadhav-aurangabad-ito-central-aurangabad</loc>
               <lastmod>2025-04-20T04:57:04.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-875-pun-2011-14-shri-yogesh-v-jadhav-aurangabad-ito-central-aurangabad</loc>
               <lastmod>2025-04-20T04:57:04.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1121-pun-2011-14-amruta-organics-pvt-ltd-nashik-dcit-cir-1-nashik</loc>
               <lastmod>2025-04-20T04:57:01.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-asr-2013-14-shri-mool-raj-gupta-decd-amritsar-the-income-tax-officer-amritsar</loc>
               <lastmod>2025-04-17T06:42:39.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-pan-2012-14-asst-commissioner-of-income-tax-circle-1-1-panaji-m-s-sesa-goa-ltd-panaji</loc>
               <lastmod>2025-04-21T07:08:35.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-32-rjt-2012-24-shri-laljibhai-khimjibhai-patel-bhuj-the-assistant-commissioner-of-income-tax-central-circle-ii-rajkot-gujarat</loc>
               <lastmod>2025-04-12T00:07:02.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-640-mum-2012-24-mutha-parasram-dhanaji-amp-co-dcit-cen-cir-1</loc>
               <lastmod>2025-04-12T01:49:10.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-ahd-2010-14-shri-rakesh-o-agarwal-surat-the-acit-circle-2-surat</loc>
               <lastmod>2025-04-17T16:49:45.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-nag-2012-14-assistant-commissioner-of-income-tax-circle-2-nagpur-m-s-mineral-exploration-corporation-limited-nagpur</loc>
               <lastmod>2025-04-14T15:21:07.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-agr-2012-14-a-dy-c-i-t-central-circle-agra-sh-ashok-kumar-varshney-hathras</loc>
               <lastmod>2025-04-20T16:22:16.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1396-ahd-2010-14-parkar-agrochem-exports-ltd-ahmedabad-the-dy-cit-range-5-ahmedabad</loc>
               <lastmod>2025-04-17T07:56:33.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3247-ahd-2011-14-m-s-aakash-agro-industries-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
               <lastmod>2025-04-17T00:35:33.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2665-ahd-2012-14-the-acit-b-k-circle-patan-jafari-momin-vikas-co-op-credit-co-op-society-ltd-palanpur</loc>
               <lastmod>2025-04-17T00:35:33.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1105-ahd-2012-14-the-ito-ward-4-1-ahmedabad-growth-compusoft-exports-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T00:35:34.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1326-ahd-2010-14-the-ito-ward-4-1-ahmedabad-growth-compusoft-exports-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T00:35:34.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1761-ahd-2012-14-the-dcit-circle-9-ahmedabad-m-s-kecl-radhe-joint-venture-ahmedabad</loc>
               <lastmod>2025-04-17T02:56:35.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2866-ahd-2011-14-the-ito-ward-9-3-surat-shri-pratapbhai-virjibhai-patel-surat</loc>
               <lastmod>2025-04-20T18:29:29.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-721-ahd-2010-16-shri-manohar-mohanlal-hariyani-bharuch-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2025-04-20T18:57:19.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-714-ahd-2010-16-shri-purshottamdas-maganlal-hariyani-bharuch-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2025-04-20T18:57:20.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2243-ahd-2011-14-mahadev-developers-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
               <lastmod>2025-04-20T18:57:20.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-736-ahd-2010-16-shri-kishore-mohanlal-hariyani-bharuch-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2025-04-20T18:57:19.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-255-ind-2012-16-shri-ravi-taparia-bhopal-the-acit-2-1-bhopal</loc>
               <lastmod>2025-04-16T18:07:55.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-248-ind-2012-16-shri-rafique-khan-bhopal-the-acit-2-1-bhopal</loc>
               <lastmod>2025-04-16T18:07:55.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-184-ind-2012-16-smt-leena-cherian-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-16T18:01:07.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-146-ind-2012-16-shri-asim-ansari-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-16T18:01:07.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1149-ahd-2010-14-niya-finstock-pvt-ltd-ahmedabad-the-cit-a-apos-bad-iii-ahmedabad</loc>
               <lastmod>2025-04-17T03:35:32.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-21-lkw-2012-24-shri-vijay-pal-singh-kanpur-income-tax-officer-3-3-kanpur</loc>
               <lastmod>2025-04-19T16:42:55.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-257-ahd-2009-23-m-s-navjivan-trust-dahod-the-acit-cc-1-baroda</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-108-ind-2012-23-m-s-texmo-pipes-amp-products-ltd-burhanpur-the-acit-khandwa</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3067-ahd-2010-14-bhagyodaya-metal-industries-baroda-the-income-tax-officer-ward-2-1-baroda</loc>
               <lastmod>2024-10-09T20:18:43.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2729-ahd-2011-14-the-dy-cit-circle-3-surat-m-s-chankya-developers-surat</loc>
               <lastmod>2024-10-09T20:18:43.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-hyd-2012-14-dhatri-constructions-pvt-ltd-hyderabad-dcit-central-circle-2-hyderabad</loc>
               <lastmod>2024-10-09T20:22:24.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-561-ind-2012-14-shri-gulam-haider-bhopal-the-cit-a-ii-bhopal</loc>
               <lastmod>2024-10-09T20:22:24.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1082-chny-2010-14-smt-v-r-karpagam-chennai-ito-coimbatore</loc>
               <lastmod>2025-04-18T00:36:08.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1341-ahd-2011-14-shri-ashokumar-laxminarayan-dave-ahmedabad-the-income-tax-officer-ward-11-3-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2709-ahd-2012-14-shri-sureshchandra-ramanlal-shah-ahmedabad-the-income-tax-officer-ward-10-4-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2664-ahd-2012-14-association-of-self-financed-institution-of-gujarat-state-gnm-ahmedabad-the-director-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2676-ahd-2012-14-shri-vijay-kantilal-panchal-ahmedabad-the-income-tax-officer-ward-14-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-44-agr-2012-23-smt-poonam-shivhare-gwalior-a-c-i-t-circle-3-1-gwalior</loc>
               <lastmod>2025-04-16T22:42:40.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-41-agr-2012-23-smt-poonam-shivhare-gwalior-a-c-i-t-circle-3-1-gwalior</loc>
               <lastmod>2025-04-16T22:42:40.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-43-agr-2012-23-smt-poonam-shivhare-gwalior-a-c-i-t-circle-3-1-gwalior</loc>
               <lastmod>2025-04-16T22:42:40.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-35-agr-2012-23-sh-pradeep-shivhare-gwalior-a-c-i-t-circle-3-1-gwalior</loc>
               <lastmod>2025-04-16T22:42:40.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-33-agr-2012-23-sh-pradeep-shivhare-gwalior-a-c-i-t-circle-3-1-gwalior</loc>
               <lastmod>2025-04-16T22:42:40.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-210-ind-2012-16-shri-sanjay-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:25.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-161-ind-2012-16-shri-sandeep-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:26.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-160-ind-2012-16-shri-sandeep-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:26.586Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-156-ind-2012-16-shri-surendra-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:26.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-151-ind-2012-16-shri-hitesh-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:26.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-474-ahd-2010-14-the-dcit-circle-1-1-baroda-gujarat-alkalies-amp-chemicals-ltd-baroda</loc>
               <lastmod>2025-04-20T18:50:23.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-882-bang-2011-14-m-s-vaswani-estates-developers-private-limited-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-16T19:21:32.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-20-bang-2010-16-smt-parvathiben-n-patel-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-16T19:21:32.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1822-chny-2012-14-acit-chennai-m-s-samrat-houseware-p-ltd-chennai</loc>
               <lastmod>2025-04-21T02:29:21.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-67-chny-2011-23-shri-rajkumar-sethupathy-chennai-acit-chennai</loc>
               <lastmod>2025-04-21T02:29:22.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-672-chny-2011-14-m-s-jayaram-paper-mills-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-21T02:29:22.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6468-del-2012-14-rac-engineers-amp-exporters-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T04:42:51.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-55-chandi-2011-24-smt-kamla-devi-panchkula-ito-panchkula</loc>
               <lastmod>2025-04-17T20:14:49.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4390-del-2012-14-m-s-maruti-suzuki-india-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:35:56.972Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4393-del-2012-14-m-s-maruti-suzuki-india-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:35:57.003Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-698-chny-2012-14-texcity-construction-kovai-p-limited-coimbatore-ito-coimbatore</loc>
               <lastmod>2025-04-16T21:35:32.836Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3169-ahd-2008-14-akruti-dyeing-amp-printing-mills-pvt-ltd-surat-the-acit-circle-1-surat</loc>
               <lastmod>2025-04-17T07:14:43.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2424-ahd-2012-14-shri-sanket-vijay-shah-ahmedabad-the-income-tax-officer-ward-5-2-ahmedabad</loc>
               <lastmod>2025-04-17T10:00:37.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1401-bang-2012-14-avasarala-technologies-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-16T19:42:37.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-44-agr-2010-23-sevakram-gabra-gwalior-i-t-o-1-1-gwalior</loc>
               <lastmod>2025-04-16T23:00:37.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5735-del-2011-14-giesecke-amp-devrient-india-pvt-ltd-gurgaon-acit-new-delhi</loc>
               <lastmod>2025-04-22T00:29:54.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-60-mum-2009-16-vasant-thakoor-mumbai-dcit-inv-cir-22-1-mumbai</loc>
               <lastmod>2025-04-19T23:36:06.840Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-308-del-2012-23-m-s-dcm-engineering-pvt-ltd-dcit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:28.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5601-del-2012-14-ito-dehradun-shri-japinder-singh-dehradun</loc>
               <lastmod>2025-04-16T14:42:28.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1471-pun-2011-14-income-tax-officer-central-3-nashik-shri-suresh-champalal-kankaria-nashik</loc>
               <lastmod>2025-04-20T07:50:20.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1467-pun-2011-14-income-tax-officer-central-3-nashik-shri-prakash-champalal-kankaria-nashik</loc>
               <lastmod>2025-04-20T07:50:20.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1466-pun-2011-14-income-tax-officer-central-3-nashik-shri-prakash-champalal-kankaria-nashik</loc>
               <lastmod>2025-04-20T07:50:20.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1468-pun-2011-14-income-tax-officer-central-3-nashik-shri-kantilal-champalal-kankaria-nashik</loc>
               <lastmod>2025-04-20T07:50:20.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-944-pun-2011-14-ito-central-aurangabad-popatlal-m-chordiya-aurangabad</loc>
               <lastmod>2025-04-20T07:50:20.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-chandi-2013-14-ito-chandigarh-sh-gurbax-singh-bains-manimajra</loc>
               <lastmod>2025-04-17T19:49:44.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-chandi-2013-24-m-s-sunshine-tissues-pvt-ltd-kurukshetra-acit-kurukshetra</loc>
               <lastmod>2025-04-17T19:42:46.943Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-109-chandi-2007-24-m-s-vardhman-polytex-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-17T19:35:45.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5557-mum-2011-14-datamatics-technologies-ltd-now-known-as-datamatics-global-services-ltd-mumbai-dcit-rg-8-1-mumbai</loc>
               <lastmod>2025-04-19T22:56:58.342Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1158-pun-2007-14-asstt-cit-cen-circle-2-3-pune-pune-harakchand-u-khinvsara-huf-pune</loc>
               <lastmod>2025-04-20T06:43:13.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1646-pun-2007-14-income-tax-officer-dhule-shri-gopal-babanlal-agrawal-dhule</loc>
               <lastmod>2025-04-20T06:43:13.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2118-hyd-2011-14-venenburg-facilities-b-v-netherlands-hyderabad-asst-dit-international-taxation-ii-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1358-pun-2011-14-ito-wd-3-4-latur-shri-dalgade-vijaykumar-mahadeoappa-latur</loc>
               <lastmod>2025-04-21T10:43:36.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-jodh-2010-14-m-s-deep-jyoti-co-unit-2-sriganganagar-jcit-sriganganagar</loc>
               <lastmod>2025-04-15T13:42:18.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-15-nag-2011-16-nanda-vinod-jain-nagpur-assistant-commissioner-of-income-tax-central-circle-1-1-nagpur</loc>
               <lastmod>2025-04-15T11:42:27.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-jodh-2009-24-m-s-madhav-marbles-amp-granites-udaipur-acit-udaipur</loc>
               <lastmod>2025-04-15T13:49:16.063Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-65-ahd-2010-16-the-acit-central-circle-3-surat-m-s-yamuna-enterprise-surat</loc>
               <lastmod>2024-10-09T21:25:09.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-273-ind-2012-16-the-acit-3-1-bhopal-shri-surendra-mehta-bhopal</loc>
               <lastmod>2024-10-09T21:25:09.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-419-del-2012-23-m-s-y-k-k-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2024-10-09T15:31:04.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-257-del-2011-23-m-s-sahara-india-financial-corporation-ltd-lucknow-dcit-new-delhi</loc>
               <lastmod>2024-10-09T15:31:04.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1000-ahd-2010-14-the-dcit-osd-circle-8-ahmedabad-sahajanand-laser-technology-limited-gandhinagar</loc>
               <lastmod>2025-04-17T02:28:33.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-133-ahd-2012-24-atul-limited-ahmedabad-the-dy-cit-osd-ahmedabad-range-1-ahmedabad</loc>
               <lastmod>2025-04-17T02:21:31.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2655-ahd-2012-14-the-adit-exemption-ahmedabad-gujarat-housing-board-ahmedabad</loc>
               <lastmod>2025-04-17T09:56:40.610Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-329-ahd-2010-16-clio-infotech-ltd-ahmedabad-the-acit-cent-circle-2-3-ahmedabad</loc>
               <lastmod>2025-04-17T00:35:32.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-ahd-2012-14-shri-ratnesh-metal-industries-p-ltd-ahmedabad-the-cit-iii-ahmedabad</loc>
               <lastmod>2025-04-17T01:56:30.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-chny-2012-14-s-a-balasubramaniam-coimbatore-dcit-coimbatore</loc>
               <lastmod>2025-04-17T10:35:35.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2059-chny-2012-14-dcit-chennai-m-s-state-industries-promotion-corporation-of-tamil-nadu-ltd-sipcot-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1292-chny-2011-14-acit-chennai-m-s-state-industries-promotion-corporation-of-tamilnadu-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2224-chny-2012-14-s-duraipandi-amp-s-thalavaipandian-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1017-chny-2011-14-acit-chennai-m-s-maharaja-seafoods-india-p-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2339-chny-2012-14-mascon-global-ltd-haryana-acit-co-cle-iv-1-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-191-chny-2010-24-p-ravi-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-83-kol-2011-24-emkay-fabricators-amp-finvest-pvt-ltd-kolkata-acit-cc-xxiii-kolkata-kolkata</loc>
               <lastmod>2025-04-12T05:07:05.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-ahd-2010-24-millennium-park-holdings-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-4-ahmedabad</loc>
               <lastmod>2025-04-12T15:28:02.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-ahd-2013-14-the-dcit-osd-circle-9-ahmedabad-siddhi-vinayak-hospital-ahmedabad</loc>
               <lastmod>2025-04-12T15:28:02.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-lkw-2012-14-income-tax-officer-lucknow-m-s-m-i-builders-pvt-ltd-lucknow</loc>
               <lastmod>2025-04-19T16:00:57.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-49-hyd-2013-24-m-sthe-andhra-pradesh-small-scale-industrial-development-corporation-limited-in-liquidation-hyderabad-the-dy-cit-cir-1-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-52-hyd-2013-24-paharpur-pragnya-tech-park-p-limited-hyderabad-asst-cit-cir-16-3-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1344-bang-2011-14-honeywell-technology-solutions-lab-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2195-chny-2012-14-acit-chennai-m-s-tristar-oceanic-services-private-limited-mumbai</loc>
               <lastmod>2025-07-10T06:43:47.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-chny-2013-14-dcit-vellore-the-little-kancheepuram-co-operative-urban-bank-ltd-kancheepuram</loc>
               <lastmod>2025-07-10T06:43:47.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-chny-2013-14-dcit-vellore-the-little-kancheepuram-co-operative-urban-bank-ltd-kancheepuram</loc>
               <lastmod>2025-07-10T06:43:47.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1748-chny-2012-14-acit-coimbatore-m-s-lakshmi-ring-travellers-cbe-limited-coimbatore</loc>
               <lastmod>2025-07-10T06:43:47.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-34-chny-2013-23-the-little-kancheepuram-co-operative-urban-bank-ltd-kancheepuram-dcit-vellore</loc>
               <lastmod>2025-07-10T06:43:47.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-chny-2013-23-m-sankar-trading-and-consultancy-private-limited-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-chny-2011-14-m-s-tamilnadu-power-finance-amp-infrastructure-development-corpn-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-chny-2011-14-m-s-tamilnadu-power-finance-amp-infrastructure-development-corpn-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-chny-2011-14-m-s-tamilnadu-power-finance-amp-infrastructure-development-corpn-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-chny-2013-24-acit-chennai-msk-constructions-p-ltd-chennai</loc>
               <lastmod>2025-07-10T06:43:47.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-27-hyd-2011-16-dcit-central-circle-6-hyderabad-m-s-kanyaka-parameswari-engg-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2186-hyd-2011-14-dhatri-constructions-pvt-limited-hyderabad-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-hyd-2012-14-dcit-central-circle-2-hyderabad-m-s-tourist-india-convention-amp-hotel-pvt-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-hyd-2012-14-anagh-surface-transport-pvt-ltd-hyderabad-acit-circle-1-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-coch-2011-16-n-c-thomas-kothamangalam-dcit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-32-coch-2013-24-oman-amp-uae-exchange-centre-amp-co-llc-cochin-dy-dir-int-taxation-cochin</loc>
               <lastmod>2025-07-22T10:42:20.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-coch-2013-24-sri-abdul-azeez-trivandrum-acit-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-coch-2013-24-sri-p-c-jose-cochin-dcit-cochin</loc>
               <lastmod>2025-07-22T10:42:20.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-coch-2013-24-abad-builders-p-ltd-cochin-acit-cochin</loc>
               <lastmod>2025-07-22T10:42:20.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-37-coch-2011-23-sud-chemie-india-p-ltd-cochin-dcit-cochin</loc>
               <lastmod>2025-07-22T10:42:20.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-14-coch-2012-23-sri-b-vinod-trivandrum-acit-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1742-chny-2012-14-thanigaivelan-spinners-private-limited-coimbatore-acit-coimbatore</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1430-chny-2010-14-m-s-wheels-india-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1520-chny-2010-14-acit-chennai-m-s-scientific-publishing-services-pvt-ltd-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1144-chny-2010-14-acit-chennai-m-s-madathil-brothers-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-chny-2010-14-indian-overseas-bank-chennai-addl-cit-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2100-chny-2012-14-acit-chennai-m-s-evolv-clothing-company-pvt-ltd-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1476-kol-2012-14-mangi-lal-sethia-uttar-dinajpur-iito-wd-1-raiganj-uttar-dinajpur</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/oil-palm-india-limited-union-of-india-and-state-of-kerala-and-commissioner-of-income-tax-and-assistant-commissioner-of-income-tax-and-inspecting-assistant-commissioner-special-commercial-taxes-6194</loc>
               <lastmod>2025-09-18T06:56:30.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-c-r-building-queens-road-bangalore-and-the-assistant-commissioner-of-income-tax-circle-12-3-bangalore-weizmann-homes-ltd-918-2006-341-2007-343-2007</loc>
               <lastmod>2025-09-18T07:07:38.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-c-r-building-queens-road-bangalore-and-the-assistant-commissioner-of-income-tax-central-circle-3-c-r-building-queens-road-bangalore-spr-group-holdings-p-ltd-689-2007</loc>
               <lastmod>2025-09-18T07:07:38.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/o-g-sunil-the-deputy-commissioner-of-income-tax-central-circle-2-ernakulam-and-the-commissioner-of-income-tax-appeals-iii-kochi-682-015-and-tax-recovery-officer-range-1-c-r-buildings-i-s-press-road-kochi-18-5364-2013</loc>
               <lastmod>2025-09-18T07:06:35.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vasco-sales-and-marketing-corporation-rep-by-its-managing-partner-v-hameed-deputy-commissioner-of-income-tax-circle-1-division-1-calicut-and-commissioner-of-income-tax-calicut-and-chief-commissioner-of-income-tax-cochin-24109</loc>
               <lastmod>2025-09-18T07:06:35.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/crescent-control-pvt-ltd-the-assistant-commissioner-of-income-tax-5</loc>
               <lastmod>2025-09-18T06:53:24.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/apex-encon-projects-private-limited-the-joint-commissioner-of-income-tax-and-another-8665</loc>
               <lastmod>2025-09-18T07:04:45.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/transformers-and-electricals-kerala-limited-the-deputy-commissioner-of-income-tax-circle-4-2-range-4-kochi-and-the-commissioner-of-income-tax-appeals-kochi-7282</loc>
               <lastmod>2025-09-18T07:06:35.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syndicate-bank-divisional-office-m-g-road-ernakulam-the-assistant-secretary-syndicate-bank-t-d-road-cochin-682-035-and-syndicate-bank-staff-association-t-d-road-cochin-682-035-and-central-government-industrial-tribunal-cum-labour-court-ernakulam-682-011-1728</loc>
               <lastmod>2025-12-25T10:00:25.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ibm-india-private-limited-the-commissioner-of-income-tax-large-tax-payers-unit-5042-13-5043-13</loc>
               <lastmod>2025-12-25T08:00:24.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-uttara-nerurkar-the-income-tax-officer-ward-7-2-and-the-deputy-commissioner-of-income-tax-circle-14-1-1016-1017-2013</loc>
               <lastmod>2025-12-25T08:00:24.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-raipur-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-new-delhi-and-ram-charan-agrawal-son-of-shri-vidyasagar-agrawal-27-2013</loc>
               <lastmod>2025-12-25T11:45:24.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-raipur-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-new-delhi-and-anunay-agrawal-s-o-shri-ashok-kumar-agrawal-27-2013</loc>
               <lastmod>2025-12-25T11:45:24.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-raipur-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-new-delhi-and-smt-pinki-agrawal-w-o-shri-om-prakash-agrawal-27-2013</loc>
               <lastmod>2025-12-25T11:45:24.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-raipur-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-new-delhi-and-om-prakash-agrawal-s-o-shri-vidya-sagar-agrawal-27-2013</loc>
               <lastmod>2025-12-25T11:45:24.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-626-mum-2012-24-synmatic-engg-p-ltd-dcit-cir-10-2</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-585-mum-2012-24-gita-yogendra-direcha-ito-16-1-1</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8827-mum-2010-14-sbi-dfhi-ltd-mumbai-acit-rg-2-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8826-mum-2010-14-sbi-dfhi-ltd-mumbai-addl-cit-rg-2-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-60-kol-2012-23-shri-suresh-sethi-kolkata-acit-central-circle-xxiv-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-82-kol-2012-24-sri-narinder-kumar-chadha-kolkata-ito-ward-25-4-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-649-mum-2012-24-pravin-n-shah-ito-hq-cib</loc>
               <lastmod>2026-01-09T08:57:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-627-mum-2012-24-urmila-bhabera-asst-cit-20-3</loc>
               <lastmod>2026-01-09T08:57:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-817-kol-2011-14-dcit-cc-xxviii-kolkata-kolkata-binani-industries-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-kol-2010-14-shree-hanuman-sugar-amp-industries-ltd-kolkata-acit-central-circle-xi-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1750-kol-2010-14-acit-circle-31-kolkata-kolkata-amitabh-sonthalia-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-789-kol-2011-14-dcit-central-circle-xx-kolkata-kolkata-premlal-jain-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1070-kol-2011-14-acit-cc-xxiv-kolkata-kolkata-subhash-chand-agarwal-siliguri</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-545-kol-2012-14-bhagirath-chandak-kolkata-acit-cir-23-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3322-mum-2011-14-maya-rasayan-ltd-mumbai-ito-6-3-3-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7283-mum-2011-14-murugan-tours-amp-travels-p-ltd-mumbai-i-t-o-wd-2-2-3-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2807-mum-2007-14-m-s-blueshell-investments-pvt-ltd-mumbai-the-addl-cit-rg-5-1-mumbai</loc>
               <lastmod>2025-04-19T20:42:59.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-393-mum-2012-14-cinmax-india-ltd-mumbai-acit-8-1-mumbai</loc>
               <lastmod>2025-04-14T05:49:06.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8839-mum-2011-14-faisal-yunus-fazlani-mumbai-asst-cit-cen-cir-44-mumbai</loc>
               <lastmod>2025-04-19T19:29:07.371Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8961-mum-2010-14-ito-e-1-1-mumbai-central-chinmaya-mission-trust-mumbai</loc>
               <lastmod>2025-04-19T18:22:11.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-asr-2012-14-m-s-narinder-kumar-gupta-muktsar-the-dy-commissioner-of-income-tax-hoshiarpur</loc>
               <lastmod>2025-04-17T06:42:40.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1624-pun-2011-14-m-s-varun-developers-pune-dy-comm-of-income-tax-pune</loc>
               <lastmod>2025-04-20T07:22:32.040Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-819-pun-2011-14-acit-cir-4-pune-m-s-kumar-builders-consortium-pune</loc>
               <lastmod>2025-04-20T07:22:32.915Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1481-pun-2010-14-www-chanakyanetstudy-com-ahmednagar-dcit-circle-ahmednagar</loc>
               <lastmod>2025-04-20T07:36:15.048Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-pun-2004-14-acit-cent-cir-kolhapur-smt-smita-suresh-jadhav-sangli</loc>
               <lastmod>2025-04-20T04:43:16.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-pan-2012-14-sesa-goa-limited-panaji-the-joint-commissioner-of-income-tax-panaji</loc>
               <lastmod>2025-04-21T07:08:35.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-pun-2011-14-baldevsingh-santsingh-wahi-ahmednagar-dcit-ahmednagar-ahmednagar</loc>
               <lastmod>2025-04-16T03:42:25.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-pun-2012-14-acit-cir-3-1-malegaon-malegaon-shri-inderchand-amarchad-chopda-nashik</loc>
               <lastmod>2025-04-20T04:57:01.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1473-pun-2011-14-income-tax-officer-central-3-nashik-shri-suresh-champalal-kankaria-nashik</loc>
               <lastmod>2025-04-20T07:50:19.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-65-pun-2011-23-shri-p-m-chordia-aurangabad-jt-comm-of-income-tax-aurangabad</loc>
               <lastmod>2025-04-20T07:50:20.409Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-pun-2013-24-paradise-construction-pune-addl-cit-pune</loc>
               <lastmod>2025-04-20T07:50:21.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2345-pun-2012-14-ito-pune-m-s-kumar-builders-consortium-pune</loc>
               <lastmod>2025-04-20T07:15:22.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-16-nag-2011-16-nanda-vinod-jain-nagpur-assistant-commissioner-of-income-tax-central-circle-1-1-nagpur</loc>
               <lastmod>2025-04-15T11:42:27.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-31-rjt-2012-24-shri-khimjibhai-naranbhai-patel-bhuj-the-assistant-commissioner-of-income-tax-central-circle-ii-rajkot-gujarat</loc>
               <lastmod>2025-04-12T00:07:02.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-605-mum-2012-24-chemco-pharma-laboratories-ltd-ito-wd-11-2-2</loc>
               <lastmod>2025-04-12T01:42:08.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-pun-2012-14-gera-developments-pvt-ltd-pune-commissioner-of-income-tax-1</loc>
               <lastmod>2025-04-16T00:35:24.051Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7261-mum-2012-14-techno-tarp-amp-polymers-p-ltd-mumbai-ito-8-3-3-mumbai</loc>
               <lastmod>2025-04-13T18:21:06.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-jodh-2013-14-m-s-khurana-construction-udaipur-acit-udaipur</loc>
               <lastmod>2025-04-15T13:49:15.591Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-348-jodh-2012-14-ito-balotra-m-s-oswat-mills-exports-balotra</loc>
               <lastmod>2025-04-15T13:49:15.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-41-del-2011-23-m-s-bougainvillea-multiplex-amp-entertainment-centre-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:28.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-101-del-2011-24-airport-authority-of-india-new-delhi-dcit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:56.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-87-asr-2009-24-sh-prem-pal-gandhi-nawanshahr-acit-jalandhar</loc>
               <lastmod>2025-04-17T07:00:44.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-84-asr-2009-24-sh-prem-pal-gandhi-nawanshahr-the-assistant-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T07:00:44.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3867-mum-2011-14-acit-16-1-mumbai-dolly-k-vajifdar-mumbai</loc>
               <lastmod>2025-04-21T21:08:47.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3404-ahd-2010-14-indusa-infotech-services-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-3-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3187-ahd-2010-14-the-dcit-osd-range-1-ahmedabad-m-s-claris-lifesciences-limited-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-574-del-2009-14-dcit-new-delhi-m-s-silicon-graphics-system-i-ltd-gurgaon</loc>
               <lastmod>2025-04-16T13:56:31.256Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-chandi-2009-24-m-s-vardhman-polytex-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-17T19:35:45.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-chandi-2009-24-m-s-vardhman-polytex-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-17T19:35:45.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-ahd-2013-24-nabros-pharma-pvt-ltd-ahmedabad-the-jt-cit-osd-circle-5-ahmedabad</loc>
               <lastmod>2025-04-17T03:42:29.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-chny-2012-14-s-thulasingam-chennai-ito-chennai</loc>
               <lastmod>2024-10-09T20:22:24.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-593-ind-2012-14-m-s-gei-hamon-industrial-ltd-bhopal-the-acit-1-1-bhopal</loc>
               <lastmod>2024-10-09T20:22:24.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-ind-2012-14-the-ito-4-3-indore-m-s-vsn-international-indore</loc>
               <lastmod>2024-10-09T20:22:24.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-537-ind-2012-14-m-s-pratibha-syntex-pvt-ltd-indore-the-income-tax-officer-tds-i-indore</loc>
               <lastmod>2024-10-09T20:22:24.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-541-ind-2012-14-m-s-global-meghaventures-pvt-ltd-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2024-10-09T20:22:24.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1443-kol-2010-14-texprint-overseas-ltd-kolkata-acit-circle-7-kolkata-kolkata</loc>
               <lastmod>2024-10-09T19:52:56.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2347-ahd-2012-14-shri-patel-prahladbhai-harjivanbhai-ahmedabad-the-income-tax-officer-ward-15-3-ahmedabad</loc>
               <lastmod>2025-04-17T02:56:36.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-118-chandi-2012-24-acit-patiala-state-bank-of-patiala-patiala</loc>
               <lastmod>2025-04-17T19:00:46.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-262-ahd-2009-24-the-ito-ward-9-2-ahmedabad-the-acit-cen-cir-1-3-ahmedabad</loc>
               <lastmod>2025-04-15T14:28:18.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2423-ahd-2012-14-shri-sanket-vijay-shah-ahmedabad-the-income-tax-officer-ward-5-2-ahmedabad</loc>
               <lastmod>2025-04-17T10:00:37.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-agr-2012-14-smt-sunita-sharma-gwalior-i-t-o-ward-3-2-gwalior</loc>
               <lastmod>2025-04-20T16:22:16.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-nag-2012-14-mineral-exploration-corporation-nagpur-assistant-commissioner-of-income-tax-circle-2-nagpur</loc>
               <lastmod>2025-04-14T15:21:07.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2291-chny-2012-14-m-s-ggim-god-apos-s-gift-international-ministry-charitable-and-educational-trust-chennai-ito-coimbatore</loc>
               <lastmod>2025-04-21T02:01:35.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2295-chny-2012-14-shri-s-sathyanarayanan-chennai-acit-chennai</loc>
               <lastmod>2025-04-21T02:01:35.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2146-chny-2011-14-sas-hotels-and-enterprises-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-14T08:35:00.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-81-lkw-2012-23-smt-kamini-verma-faizabad-income-tax-officer-i-faizabad</loc>
               <lastmod>2025-04-19T15:28:59.561Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4198-del-2011-14-smt-aruna-rani-new-delhi-ito-panipat</loc>
               <lastmod>2025-04-19T11:56:53.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-429-mum-2012-24-dcit-1-3-general-insurance-corporation-of-india</loc>
               <lastmod>2025-04-21T19:22:31.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-567-agr-2012-14-sh-naresh-katare-contractors-gwalior-a-c-i-t-circle-3-gwalior</loc>
               <lastmod>2025-04-20T16:22:18.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-569-agr-2012-14-m-s-awasthi-traders-auraiya-a-c-i-t-i-agra</loc>
               <lastmod>2025-04-20T16:22:18.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5400-del-2010-14-giesecke-amp-devrient-india-pvt-ltd-gurgaon-dcit-new-delhi</loc>
               <lastmod>2025-04-22T00:29:54.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-988-chny-2006-14-shri-v-ramamurthie-by-l-r-r-mahalakshmi-trichy-ito-trichy</loc>
               <lastmod>2025-04-18T00:36:08.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-178-ind-2012-16-shri-m-g-cherian-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2024-10-09T21:25:09.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-175-ind-2012-16-shri-m-g-cherian-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2024-10-09T21:25:09.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-84-ahd-2007-23-m-s-mitsu-ltd-vapi-the-acit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-172-ahd-2010-23-shri-keshavlal-ratanji-patel-deceased-through-hansaben-k-patel-valsad-the-income-tax-officer-ward-2-valsad</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-135-ind-2012-24-shri-anil-kumar-gupta-dewas-the-cit-ujjain</loc>
               <lastmod>2024-10-09T22:45:44.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-955-ahd-2009-14-chimanbhai-i-patel-mehsana-the-dy-comm-of-income-tax-cir1-2-ahmedabad</loc>
               <lastmod>2025-04-12T15:28:02.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-ahd-2013-14-the-dcitanand-circle-anand-swiss-glass-coat-equipments-ltd-anand</loc>
               <lastmod>2025-04-12T15:28:02.895Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2517-ahd-2012-14-the-dcit-circle-9-ahmedabad-shri-babulal-k-daga-ahmedabad</loc>
               <lastmod>2025-04-12T15:28:03.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1829-chny-2012-14-acit-chennai-m-s-e-v-perumalsamy-amp-padmavathy-educational-trust-chennai</loc>
               <lastmod>2025-04-21T02:29:21.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1820-chny-2012-14-acit-chennai-m-s-samrat-houseware-p-ltd-chennai</loc>
               <lastmod>2025-04-21T02:29:21.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1818-chny-2011-14-m-s-centre-for-development-and-communication-trust-theni-cit-madurai</loc>
               <lastmod>2025-04-21T02:29:22.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-671-chny-2011-14-dcit-chennai-m-s-jayaram-paper-mills-ltd-chennai</loc>
               <lastmod>2025-04-21T02:29:22.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-154-ind-2012-16-shri-surendra-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:27.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-163-ind-2012-16-shri-sandeep-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:27.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-149-ind-2012-16-shri-hitesh-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:27.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-206-ind-2012-16-shri-sanjay-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:25.836Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-166-ind-2012-16-shri-sandeep-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:26.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-168-ind-2012-16-smt-priya-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:26.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-165-ind-2012-16-shri-sandeep-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:26.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-157-ind-2012-16-shri-surendra-mehta-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:43:26.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-101-del-2011-23-shri-parmatma-sharan-ghaziabad-acit-ghaziabad</loc>
               <lastmod>2024-10-09T15:31:04.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-253-ind-2012-16-shri-ravi-taparia-bhopal-the-acit-2-1-bhopal</loc>
               <lastmod>2025-04-16T18:07:55.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-247-ind-2012-16-shri-rafique-khan-bhopal-the-acit-2-1-bhopal</loc>
               <lastmod>2025-04-16T18:07:55.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-249-ind-2012-16-shri-rafique-khan-bhopal-the-acit-2-1-bhopal</loc>
               <lastmod>2025-04-16T18:07:55.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1058-bang-2011-14-jcit-bangalore-m-s-vaswani-estates-developers-pvt-limited-bangalore</loc>
               <lastmod>2025-04-16T19:21:32.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-42-agr-2012-23-smt-poonam-shivhare-gwalior-a-c-i-t-circle-3-1-gwalior</loc>
               <lastmod>2025-04-16T22:42:40.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-40-agr-2012-23-smt-poonam-shivhare-gwalior-a-c-i-t-circle-3-1-gwalior</loc>
               <lastmod>2025-04-16T22:42:40.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-36-agr-2012-23-sh-pradeep-shivhare-gwalior-a-c-i-t-circle-3-1-gwalior</loc>
               <lastmod>2025-04-16T22:42:40.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2146-ahd-2010-14-the-ito-ward-2-5-baroda-m-s-shakti-developers-baroda</loc>
               <lastmod>2025-04-17T03:35:32.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-820-ahd-2010-14-prayas-engineering-limited-anand-the-cit-ii-baroda</loc>
               <lastmod>2025-04-17T03:35:32.763Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-17-ahd-2011-23-m-s-gujarat-state-petronet-ltd-gandhinagar-the-acit-tds-circle-ahmedabad</loc>
               <lastmod>2025-04-17T00:35:33.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2667-ahd-2012-14-the-acit-b-k-circle-patan-jafari-momin-vikas-co-op-credit-co-op-society-ltd-palanpur</loc>
               <lastmod>2025-04-17T00:35:33.765Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2666-ahd-2012-14-the-acit-b-k-circle-patan-jafari-momin-vikas-co-op-credit-co-op-society-ltd-palanpur</loc>
               <lastmod>2025-04-17T00:35:33.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4389-del-2012-14-m-s-maruti-suzuki-india-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:35:56.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-del-2013-14-sh-man-mohan-goyal-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-19T11:35:57.028Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-79-chandi-2012-24-the-himland-educational-society-regd-sangrur-ito-sunam</loc>
               <lastmod>2025-04-17T19:28:42.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2659-ahd-2012-14-the-adit-exemption-ahmedabad-janak-madan-charitable-education-trust-ahmedabad</loc>
               <lastmod>2025-04-17T09:56:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-475-ahd-2010-14-the-dcit-circle-1-1-baroda-gujarat-alkalies-amp-chemicals-ltd-baroda</loc>
               <lastmod>2025-04-20T18:50:23.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4556-ahd-2007-14-the-dcit-circle-1-1-baroda-gujarat-alkalies-amp-chemicals-ltd-baroda</loc>
               <lastmod>2025-04-20T18:50:23.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-ahd-2013-14-shri-jimmy-sorabji-patalwala-surat-the-income-tax-officer-ward-2-1-surat</loc>
               <lastmod>2025-04-20T18:50:24.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-617-mum-2012-24-minanath-g-kini-ito-26-2-3</loc>
               <lastmod>2025-04-21T18:36:51.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-715-ahd-2010-16-shri-purshottamdas-maganlal-hariyani-bharuch-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2025-04-20T18:57:19.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-710-ahd-2010-16-ramesh-maganlal-hariyani-bharuch-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2025-04-20T18:57:20.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-713-ahd-2010-16-shri-purshottamdas-maganlal-hariyani-bharuch-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2025-04-20T18:57:20.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-711-ahd-2010-16-shri-purshottamdas-maganlal-hariyani-bharuch-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2025-04-20T18:57:20.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2245-ahd-2012-14-the-ito-ward-9-2-ahmedabad-mahadev-developers-ahmedabad</loc>
               <lastmod>2025-04-20T18:57:20.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-del-2011-14-acit-new-delhi-oriental-bank-of-commerce-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-111-chny-2012-23-m-s-ontrack-systems-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2229-chny-2012-14-s-duraipandi-amp-s-thalavaipandian-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1230-chny-2012-14-m-s-chennai-central-co-operative-bank-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1336-chny-2012-14-acit-chennai-m-s-sanmar-shipping-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1831-chny-2012-14-acit-coimbatore-shri-j-k-govindarajulu-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1275-chny-2011-14-acit-chennai-shri-masanam-veerakumar-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1861-chny-2012-14-m-balapavithra-coimbatore-ito-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1860-chny-2012-14-m-vijay-prakash-coimbatore-ito-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-977-chny-2012-14-dcit-chennai-m-s-vgp-evergreen-plantation-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-974-chny-2012-14-dcit-chennai-m-s-vgp-evergreen-plantation-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-66-agr-2012-23-sh-virendra-kumar-agarwal-farrukhabad-i-t-o-ward-2-2-farrukhabad</loc>
               <lastmod>2025-04-20T16:08:13.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8444-mum-2010-14-silver-land-developes-p-ltd-mumbai-ito-wd-10-2-4-mumbai</loc>
               <lastmod>2025-04-19T23:22:03.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-79-mum-2009-16-madhukar-b-thakoor-mumbai-acit-20-3-mumbai</loc>
               <lastmod>2025-04-19T23:36:06.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1676-ahd-2012-14-the-acit-osd-circle-8-ahmedabad-m-s-voltamp-transformers-ltd-ahmedabad</loc>
               <lastmod>2025-04-13T09:56:03.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2368-ahd-2012-14-the-dcit-circle-10-ahmedabad-shri-harsh-s-shah-ahmedabad</loc>
               <lastmod>2025-04-17T07:14:43.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-579-ahd-2010-14-m-s-pyramid-plastics-daman-the-acit-vapi-circle-vapi</loc>
               <lastmod>2025-04-17T07:14:42.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-165-ahd-2012-24-alembic-limietd-baroda-the-acit-circle-1-1-baroda</loc>
               <lastmod>2025-04-20T18:29:27.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-lkw-2011-14-shri-vir-kumar-jain-lucknow-acit-rg-vi-lucknow</loc>
               <lastmod>2025-04-19T16:00:57.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-648-lkw-2011-14-mr-vijay-pratap-singh-gonda-ito-gonda</loc>
               <lastmod>2025-04-19T16:00:57.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1346-mum-2012-14-estate-enterprise-mumbai-ito-17-3-1-mumbai</loc>
               <lastmod>2025-04-18T22:15:07.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-981-mum-2012-14-ito-17-3-1-mumbai-estate-enterprises-mumbai</loc>
               <lastmod>2025-04-18T22:15:07.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-253-chny-2012-24-ito-erode-shri-a-charles-erode</loc>
               <lastmod>2025-06-05T13:57:13.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-chny-2010-14-dcit-pondicherry-sri-v-jayaprakash-pondicherry</loc>
               <lastmod>2025-07-10T06:43:47.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2347-chny-2012-14-ito-ward-iii-1-coimbatore-l-g-nithyanandan-rep-by-krishnakumari-coimbatore</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2034-chny-2011-14-acit-chennai-m-s-tamil-nadu-power-finance-amp-infrastructure-development-corpn-ltd-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-chny-2011-14-acit-chennai-m-s-tamil-nadu-power-finance-and-infrastructure-development-corporation-limited-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-232-chny-2011-14-acit-chennai-m-s-tamil-nadu-power-finance-and-infrastructure-development-corporation-limited-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-chny-2011-14-acit-chennai-m-s-tamil-nadu-power-finance-and-infrastructure-development-corporation-limited-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-chny-2011-14-m-s-tamilnadu-power-finance-amp-infrastructure-development-corpn-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-chny-2011-14-m-s-tamilnadu-power-finance-amp-infrastructure-development-corpn-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-202-hyd-2012-24-mr-balanarasimha-reddy-hyderabad-i-t-o-ward-11-4-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-57-hyd-2013-24-m-s-satyam-computer-services-limited-hyderabad-addl-dit-international-taxation-ii-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-50-hyd-2013-24-m-s-rohini-engineering-nellore-ito-wd-1-nellore</loc>
               <lastmod>2025-07-10T07:45:16.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-19-hyd-2012-16-gyan-kumar-agarwal-hyderabad-asst-cit-cir-2-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-20-hyd-2008-16-dcit-tirupathi-m-s-srs-amp-sri-sai-ganesh-productions-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1026-hyd-2010-14-ito-hyderabad-m-s-gayatri-associates-secunderabad</loc>
               <lastmod>2025-07-10T07:45:16.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-hyd-2012-14-dcit-central-circle-2-hyderabad-m-s-dhatri-constructions-pvt-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-705-hyd-2011-14-smt-usharani-kalidindi-hyderabad-ito-ward-6-3-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-chny-2013-24-acit-chennai-msk-constructions-p-ltd-chennai</loc>
               <lastmod>2025-07-10T06:43:47.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1076-bang-2011-14-cisco-systems-india-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-chny-2013-24-cellular-mobile-telecom-services-chennai-ito-chennai</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-chny-2013-24-cellular-mobile-telecom-services-chennai-ito-chennai</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-125-chny-2009-23-shri-s-thangaraj-chennai-acit-chennai</loc>
               <lastmod>2025-07-29T13:51:18.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-chny-2013-14-dcit-chennai-m-s-allianz-biosciences-ltd-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1279-chny-2012-14-dcit-madurai-m-s-penguin-garments-p-ltd-madurai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1979-chny-2011-14-dcit-chennai-m-s-chennai-petroleum-corporation-limited-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1981-chny-2011-14-dcit-chennai-m-s-chennai-petroleum-corporation-limited-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1924-chny-2012-14-shri-ibrahim-rowther-chennai-ito-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1649-chny-2012-14-ito-chennai-shri-g-sujith-chennai</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1260-chny-2012-14-acit-coimbatore-m-s-lakshmi-electrical-controls-systems-pvt-ltd-coimbatore</loc>
               <lastmod>2025-07-29T13:51:18.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1486-kol-2012-14-m-s-carryco-kolkata-acit-cir-56-kolkata-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-kol-2010-14-dcit-cc-xxvii-kolkata-kolkata-santosh-kumar-tibrewala-huf-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-kol-2010-14-dcit-cc-xxvii-kolkata-kolkata-santosh-kumar-tibrewala-huf-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1523-kol-2012-14-archana-roy-kolkata-ito-wd-51-3-kolkata-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-kol-2010-16-sri-ashok-bardhan-kothari-kolkata-dcit-circle-7-kol-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-coch-2011-16-dcit-ernakulam-n-c-thomas-kothamangalam</loc>
               <lastmod>2025-07-22T10:42:20.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-coch-2011-16-dcit-ernakulam-n-c-thomas-kothamangalam</loc>
               <lastmod>2025-07-22T10:42:20.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-coch-2011-14-dcit-ernakulam-t-c-mani-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-coch-2013-24-cit-cochin-paravur-town-merchants-association-paravur</loc>
               <lastmod>2025-07-22T10:42:20.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-63-coch-2013-24-ito-cochin-the-kurumathur-service-co-op-bank-ltd-kannur</loc>
               <lastmod>2025-07-22T10:42:20.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-rohtak-shri-jagtar-singh-chawla-71</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-patiala-roadmaster-industries-of-india-ltd-90</loc>
               <lastmod>2025-09-18T06:56:08.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-rishi-nagar-ludhiana-jay-kay-feeds-p-ltd-61</loc>
               <lastmod>2025-09-18T06:56:08.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-central-circle-c-r-building-queens-road-bangalore-and-the-deputy-commissioner-of-income-tax-central-circle-u2013-2-1-c-r-building-queens-road-bangalore-sapthagiri-enterprises-1139-2006</loc>
               <lastmod>2025-09-18T07:07:38.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-and-the-deputy-commissioner-of-income-tax-circle-6-1-inv-shri-subboji-rao-269-2009-271-2009</loc>
               <lastmod>2025-09-18T07:07:38.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-s-narayanan-narayana-ayurveda-chikitsalayam-chittilamcherry-palakkad-district-agricultural-income-tax-commercial-tax-officer-alathur-and-state-of-kerala-represented-by-its-secretary-taxes-department-government-secretariat-thiruvananthapuram-6074</loc>
               <lastmod>2025-09-18T07:06:35.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sports-club-of-gujarat-ltd-union-of-india-3-13654-2005</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-sasidharan-nair-and-s-unnikrishnan-the-commissioner-of-excise-and-deputy-commissioner-of-excise-and-santha-mohanan-and-k-s-sajumon-12785</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-rekha-krishnaraj-the-income-tax-officer-ward-i-hospet-811-2009</loc>
               <lastmod>2025-12-25T08:00:24.841Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8825-mum-2010-14-sbi-dfhi-ltd-mumbai-dcit-cir-7-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-515-mum-2012-24-bharat-petroleum-corporation-ltd-asst-cit-rg-2-1</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-341-mum-2012-24-divya-textiles-dcit-14-2</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-342-mum-2012-24-divya-textiles-dcit-14-2</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-237-mum-2012-24-dawat-e-hadiyah-ito-e-rg-1-1</loc>
               <lastmod>2025-12-25T08:18:31.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-705-kol-2011-14-dayal-roadlines-howrah-ito-ward-56-3-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1139-kol-2011-14-shri-sanjit-kundu-malda-ito-ward-3-malda-malda</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2135-kol-2009-14-m-s-camellia-enterprises-ltd-kolkata-i-t-o-ward-8-2-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1115-kol-2011-14-dcit-circle-12-kolkata-kolkata-m-s-rishav-commercial-co-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1019-kol-2010-14-s-p-jaiswal-estates-pvt-ltd-kolkata-acit-cc-iv-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1979-kol-2009-14-acit-circle-9-kolkata-m-s-kuv-investments-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-740-kol-2010-14-dcit-circle-4-kolkata-kolkata-m-s-sewujpur-tea-co-p-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saipem-triune-engineering-pvt-ltd-assistant-commissioner-of-income-tax-1037-2013</loc>
               <lastmod>2025-12-25T09:45:22.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/roxy-industrial-corporation-and-pawan-kumar-mittal-commissioner-of-income-tax-central-ludhiana-7757</loc>
               <lastmod>2025-12-25T08:40:22.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-raipur-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-new-delhi-27-2013</loc>
               <lastmod>2025-12-25T11:45:24.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3937-mum-2012-14-bombay-ophthalmologists-assn-mumbai-dit-e-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-nag-2011-24-shri-subhash-gokuldas-mohota-buldhana-income-tax-officer-khamgaon</loc>
               <lastmod>2025-04-20T01:57:08.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5524-mum-2010-14-acit-10-1-mumbai-coeclerici-logistics-i-ltd-mumbai</loc>
               <lastmod>2025-04-14T05:49:06.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2134-mum-2011-14-shri-vimal-pravin-shah-huf-mumbai-dcit-cir-14-1-mumbai</loc>
               <lastmod>2025-04-19T19:29:07.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2978-mum-2007-14-sri-naresh-b-vora-mumbai-dcit-cent-cir-18-amp-19-mumbai</loc>
               <lastmod>2025-04-19T20:42:59.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-8-mum-2012-23-ranjeetsingh-d-bindra-mumbai-acit-cen-cir-24-amp-26-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.462Z</lastmod>
           </url>
         
   </urlset>
 