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               <loc>https://counselvise.com/direct-tax/judgements/ita-8656-mum-2010-14-acit-osd-2-1-mumbai-bob-cards-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-842-mum-2013-14-metal-roofing-contractors-india-p-ltd-mumbai-dcit-9-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-134-ahd-2011-24-the-acit-circle-7-ahmedabad-shri-satyanarayan-j-kabra-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-37-chny-2012-23-sri-velavar-textile-industries-erode-ito-erode</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-213-ind-2012-16-the-acit-3-1-indore-smt-kusum-agrawal-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3791-mum-2010-14-deutsche-bank-a-g-mumbai-the-dy-dit-i-t-range-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1702-pun-2011-14-shri-girish-chandanmal-shriman-pune-income-tax-officer-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-572-ahd-2010-16-the-acit-b-k-circle-palanpur-shri-pratapbhai-k-soni-banaskantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5076-del-2012-14-dcit-faridabad-m-s-m-r-education-society-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-482-rjt-2011-14-the-ito-ward-5-3-morbi-m-s-j-k-roadlines-morbi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1601-mum-2012-14-sc-enviro-agro-india-p-ltd-mumbai-dcit-cir-3-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-32-chny-2012-16-tejraj-choridia-huf-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-261-ind-2012-16-the-acit-3-1-bhopal-mr-arun-sahlot-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-784-rjt-2010-14-mitesh-impex-jamnagar-the-income-tax-officer-ward-2-2-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-10-chandi-2013-24-sh-harbir-singh-khurana-chandigarh-addl-cit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-404-mum-2012-14-classic-properties-development-amp-finance-p-ltd-mumbai-ito-6-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-606-mum-2011-14-pramila-k-seth-mumbai-asst-cit-cen-cir-14-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-919-chandi-2012-14-m-s-luxmi-educational-trust-chandigarh-cit-ii-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1559-pun-2011-14-asst-comm-of-income-tax-nanded-shri-uttamkumar-c-wagh-latur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-20-chandi-2013-24-lyon-dc-solan-ito-parwanoo</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-20-chandi-2011-24-m-s-parminder-singh-samrala-acit-khanna</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2088-mum-2012-14-marks-shipping-p-ltd-mumbai-asst-cit-cir-4-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/chhattisgarh-state-power-distribution-company-limited-and-r-k-verma-commissioner-of-income-tax-tds-and-joint-commissioner-of-income-tax-tds-and-deputy-commissioner-income-tax-tds-39</loc>
               <lastmod>2025-09-18T06:59:50.512Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hyderabad-race-club-deputy-commissioner-of-income-tax-circle-14-2-i-t-towers-hyderabad-12817-12821-2013</loc>
               <lastmod>2025-09-18T07:04:45.938Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2404-ahd-2007-14-m-s-bharat-ginning-amp-pressing-factory-palej-the-income-tax-officer-cent-ward-1-baroda</loc>
               <lastmod>2025-09-18T08:36:15.727Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2407-ahd-2007-14-m-s-bharat-ginning-amp-pressing-factory-palej-the-income-tax-officer-cent-ward-1-baroda</loc>
               <lastmod>2025-09-18T08:36:15.727Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rural-electrification-corporation-ltd-commissioner-of-income-tax-ltu-and-anr-7944-11-7945-11-7946-11-7947-11</loc>
               <lastmod>2025-09-18T07:01:28.805Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3998-mum-2009-14-super-construction-co-navi-mumbai-dcit-c23-3-navi-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-514-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-676-mum-2012-24-geetha-mehra-dcit-cen-cir-44</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-668-mum-2012-24-iqbal-m-saiyed-asst-cit-22-3</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-716-mum-2012-24-nishiland-park-ltd-ito-wd-3-2-3</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sathikumari-aged-45-w-o-deceased-v-g-lakshmanan-south-nambiar-madom-moozhikulam-chengamand-and-ajith-kumar-s-o-sathikumari-and-anil-kumar-s-o-sathikumari-and-akhila-d-o-sathikumari-and-saradha-nangayaramma-m-o-deceased-v-g-lakshmanan-new-india-assurance-co-ltd-1648-09</loc>
               <lastmod>2025-12-25T10:00:25.732Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1655-kol-2012-14-ito-wd-58-2-tds-kolkata-kolkata-m-s-kanoi-tea-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1643-kol-2012-14-ito-ward-1-2-kolkata-kolkata-m-s-bansal-medlab-pvt-ltd-howrah</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1586-kol-2012-14-m-s-shelcon-properties-p-ltd-siliguri-jt-cit-osd-siliguri</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-kol-2012-14-ito-ward-1-1-hooghly-hooghly-m-s-ashutosh-cold-storage-hooghly</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-150-kol-2012-23-shreeraj-metalloys-p-ltd-kolkata-ito-wd-3-2-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.452Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-108-kol-2010-23-the-edonomic-structures-kolkata-ito-ward-50-4-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.452Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-68-kol-2012-23-barid-baran-sarkar-kolkata-acit-cir-37-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.452Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4326-mum-2011-14-dena-bank-mumbai-cit-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7982-mum-2011-14-hamon-shriram-cottrell-p-ltd-mumbai-ito-8-2-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/grasim-industries-limited-union-of-india-through-the-ministry-of-finance-deptt-of-revenue-income-tax-new-delhi-and-commissioner-of-income-tax-raipur-chhattisgarh-and-tax-recovery-officer-income-tax-raipur-chhattisgarh-907</loc>
               <lastmod>2025-12-25T11:45:23.373Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hyderabad-race-club-deputy-commissioner-of-income-tax-circle-14-2-i-t-towers-hyderabad-12817-12821-2013</loc>
               <lastmod>2025-12-25T08:55:16.966Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-nag-2012-14-m-s-shewalkar-developers-ltd-nagpur-the-cit-iv-nagpur</loc>
               <lastmod>2025-04-15T11:42:24.588Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-nag-2012-14-acit-chandrapur-circle-chandrapur-shri-bhaskar-v-valligatta-chandrapur</loc>
               <lastmod>2025-04-15T11:42:23.648Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-nag-2011-14-income-tax-officer-ward-3-yeotmal-rangnath-swami-nagri-sahakari-pat-sanstha-maryadit-yeotmal</loc>
               <lastmod>2025-04-15T11:42:24.499Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-nag-2011-14-m-s-veena-sales-corporation-nagpur-income-tax-officer-ward-4-4-nagpur</loc>
               <lastmod>2025-04-15T11:42:23.426Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-nag-2010-14-solar-capitals-limited-nagpur-asstt-comm-of-income-tax-circle-4-nagpur</loc>
               <lastmod>2025-04-15T11:42:24.091Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-nag-2010-14-solar-capitals-limited-nagpur-asstt-comm-of-income-tax-circle-4-nagpur</loc>
               <lastmod>2025-04-15T11:42:24.184Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-nag-2010-14-solar-capitals-limited-nagpur-asstt-comm-of-income-tax-circle-4-nagpur</loc>
               <lastmod>2025-04-15T11:42:24.224Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-nag-2010-14-solar-capitals-limited-nagpur-asstt-comm-of-income-tax-circle-4-nagpur</loc>
               <lastmod>2025-04-15T11:42:24.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-nag-2011-14-assistant-commissioner-of-income-tax-circle-1-nagpur-shri-navendranath-mithal-nagpur</loc>
               <lastmod>2025-04-20T02:08:06.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-nag-2011-14-m-s-haji-latif-gani-kacchi-nagpur-deputy-commissioner-of-income-tax-circle-4-nagpur</loc>
               <lastmod>2025-04-20T02:08:06.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-315-nag-2012-14-rajkumar-keshrimal-tated-nagpur-asstt-commissioner-of-income-tax-cir-6-nagpur</loc>
               <lastmod>2025-04-20T01:57:08.105Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-nag-2012-14-income-tax-officer-ward-7-1-nagpur-m-s-coal-mines-workers-cradit-co-op-soc-nagpur</loc>
               <lastmod>2025-04-15T11:42:24.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-200-mum-2012-23-reclamtion-real-estate-i-p-ltd-mumbai-asst-cit-rg-10-1-mumbai</loc>
               <lastmod>2025-04-13T19:56:02.183Z</lastmod>
           </url>
         
   </urlset>
 