<?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-1462-mum-2013-14-chambers-equity-amp-financial-co-ltd-mumbai-ito-3-1-3-mumbai</loc>
               <lastmod>2025-04-13T18:21:02.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1637-mum-2013-14-acit-4-2-mumbai-shreenidhi-stock-amp-broking-mumbai</loc>
               <lastmod>2025-04-13T18:21:03.059Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1745-mum-2013-14-chanchal-deepak-hemdev-mumbai-ito-19-2-1-mumbai</loc>
               <lastmod>2025-04-13T18:21:03.095Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1094-pun-2010-14-jcd-builders-amp-developers-pune-dcit-pune</loc>
               <lastmod>2025-04-20T04:01:09.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-pan-2013-14-asst-commissioner-of-income-tax-panaji-m-s-muktar-minerals-p-ltd-goa</loc>
               <lastmod>2025-04-20T03:08:07.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-pan-2013-14-mrs-shamshun-muktar-shaikh-margao-addl-commissioner-of-income-tax-margao</loc>
               <lastmod>2025-04-20T03:08:08.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-pan-2013-14-mr-muktar-shamshuddin-shaikh-margao-addl-commissioner-of-income-tax-goa</loc>
               <lastmod>2025-04-20T03:08:08.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-asr-2009-14-m-s-aaren-exports-jalandhar-acit-jalandhar</loc>
               <lastmod>2025-04-17T06:49:38.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-784-pun-2009-14-dcit-nashik-shri-madhavrao-tulshiram-patil-nashik</loc>
               <lastmod>2025-04-15T12:49:18.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-444-hyd-2013-14-m-raja-sekhar-reddy-secunderabad-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-chandi-2013-14-r-n-highways-pvt-ltd-ludhiana-dcit-chandigarh</loc>
               <lastmod>2025-04-17T20:35:49.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-259-chandi-2013-14-r-n-highways-pvt-ltd-ludhiana-dcit-chandigarh</loc>
               <lastmod>2025-04-17T20:35:49.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-chandi-2013-14-the-haryana-state-cooperative-supply-and-marketing-federation-ltd-panchkula-addl-cit-panchkula</loc>
               <lastmod>2025-04-17T21:07:43.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-chandi-2013-23-sh-jaspal-singh-kandhari-chandigarh-acit-patiala</loc>
               <lastmod>2025-04-17T21:07:43.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-chandi-2013-24-greater-mohali-area-development-authority-mohali-cit-ii-chandigarh</loc>
               <lastmod>2025-04-17T21:07:39.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-61-chandi-2012-24-sh-subhash-chander-malik-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-04-17T21:35:41.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-99-ahd-2010-23-shri-nand-corporation-ahmedabad-the-acit-cent-circle-1-3-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-113-ahd-2010-16-the-acit-central-circle-1-3-ahmedabad-m-s-vasudev-developers-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-114-ahd-2010-16-the-acit-central-circle-1-3-ahmedabad-m-s-vasudev-developers-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7334-mum-2011-14-karan-r-bahl-mumbai-ito-wd-20-1-4-mumbai</loc>
               <lastmod>2025-04-13T23:35:07.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-pan-2012-14-the-vice-chancellor-belgaum-asst-commissioner-of-income-tax-belgaum</loc>
               <lastmod>2025-04-16T09:21:29.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-364-pun-2012-14-dy-cit-cir-3-pune-pune-smt-vinaya-v-patil-pune</loc>
               <lastmod>2025-04-20T09:08:14.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-pun-2012-14-acit-cen-cir-aurangabad-aurangabad-mulay-construction-p-ltd-aurangabad</loc>
               <lastmod>2025-04-20T08:15:15.932Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-717-pun-2011-14-municipal-corporation-aurangabad-ito-tds-ward-aurangabad</loc>
               <lastmod>2025-04-20T05:50:12.076Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1402-pun-2011-14-leena-rahul-tupe-pune-asst-comm-of-income-tax-pune</loc>
               <lastmod>2025-04-20T05:50:07.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-337-del-2013-14-shri-neeraj-singal-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T14:56:54.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-91-ind-2012-23-shri-u-k-samal-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-90-ind-2012-23-shri-u-k-samal-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.354Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-88-ind-2012-23-shri-u-k-samal-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-279-ind-2012-16-the-acit-3-1-bhopal-shri-u-k-samal-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-278-ind-2012-16-the-acit-3-1-bhopal-shri-u-k-samal-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-ind-2012-14-shri-nemichand-jain-indore-the-ito-2-1-indore</loc>
               <lastmod>2025-04-15T22:14:25.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-ind-2013-14-the-acit-4-1-indore-m-s-maysoordeep-perfumery-house-indore</loc>
               <lastmod>2025-04-15T22:14:25.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-725-mum-2012-24-girish-nigudkar-asst-cit-19-1</loc>
               <lastmod>2025-04-14T10:49:05.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-75-chny-2013-23-arivudai-nambi-pari-chennai-ito-chennai</loc>
               <lastmod>2025-06-05T13:57:13.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-80-chny-2013-24-tamilnadu-industrial-development-corpn-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-chny-2013-14-dcit-chennai-india-land-facilities-management-p-ltd-formerly-karthiga-facility-management-p-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2257-chny-2012-14-igarashi-motors-india-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-728-rjt-2010-14-the-ito-ward-1-2-jamnagar-smt-parvatiben-j-bhensdadia-jamnagar</loc>
               <lastmod>2022-04-21T15:23:24.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-275-ahd-2012-16-the-acit-circle-6-ahmedabad-shri-bharat-g-patel-ahmedabad</loc>
               <lastmod>2024-10-09T21:28:48.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-22-ahd-2013-16-shri-jayendra-n-shah-baroda-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2024-10-09T21:28:48.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-29-ahd-2013-16-the-acit-central-circle-2-baroda-shri-jayendra-n-shah-baroda</loc>
               <lastmod>2024-10-09T21:28:48.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-asr-2003-14-m-s-punjab-reliable-investment-pvt-ltd-jalandhar-assistant-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-125-asr-2003-14-m-s-shiv-dayal-chugh-jaandhar-city-the-assistant-commissioner-of-income-tax-jaandhar-city</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-asr-2003-14-m-s-libra-auto-amp-general-finance-ltd-jalandhar-additional-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1234-hyd-2012-14-shri-d-ranga-rao-hyderabad-income-tax-officer-ward-7-1-hyderabad</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-660-kol-2012-14-ito-ward-1-1-durgapur-durgapur-biplab-das-durgapur</loc>
               <lastmod>2024-10-09T20:29:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-659-kol-2012-14-ito-ward-1-1-durgapur-durgapur-santosh-kumar-agarwal-durgapur</loc>
               <lastmod>2024-10-09T20:29:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-lkw-2012-14-asstt-commissione-of-income-tax-ii-kanpur-shri-shailesh-gupta-kanpur</loc>
               <lastmod>2024-10-09T20:29:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-lkw-2012-14-asstt-commissione-of-income-tax-ii-kanpur-shri-satish-gupta-kanpur</loc>
               <lastmod>2024-10-09T20:29:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7273-mum-2011-14-appollo-finvest-india-ltd-mumbai-asstt-comm-of-income-tax-9-1-mumbai</loc>
               <lastmod>2024-10-09T20:29:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8587-mum-2010-14-alfa-sai-minerals-p-ltd-mumbai-ito-2-1-1-mumbai</loc>
               <lastmod>2025-04-13T23:42:04.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1261-mum-2009-14-kersi-s-contractor-mumbai-ito-wd-12-2-3-thane</loc>
               <lastmod>2025-04-13T23:42:05.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7036-mum-2011-14-p-n-writer-amp-co-p-ltd-mumbai-asst-cit-rg7-1-mumbai</loc>
               <lastmod>2025-04-21T16:57:30.331Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-230-mum-2012-23-gia-exports-mumbai-acit-cen-cir-33-mumbai</loc>
               <lastmod>2025-04-14T10:49:03.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-118-mum-2013-23-western-india-steel-co-p-ltd-mumbai-dcit-cir-3-3-mumbai</loc>
               <lastmod>2025-04-19T23:50:13.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7789-mum-2012-14-bhatia-nagar-premises-co-operative-society-ltd-mumbai-ito-wd-25-3-1-mumbai</loc>
               <lastmod>2025-04-21T09:57:40.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6935-mum-2011-14-four-dimensions-securities-i-ltd-mumbai-addl-cit-rg-4-1-mumbai</loc>
               <lastmod>2025-04-21T10:08:45.970Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-38-mum-2012-23-viren-j-shah-mumbai-a-c-i-t-14-3-mumbai</loc>
               <lastmod>2025-04-21T09:01:26.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6359-mum-2011-14-ito-24-1-4-mumbai-harish-kuldeepral-khanna-mumbai</loc>
               <lastmod>2025-04-16T12:42:28.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-262-ahd-2010-23-m-s-natasha-industries-nani-daman-the-acit-vapi-circle-vapi</loc>
               <lastmod>2025-04-17T16:56:44.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-75-del-2016-23-m-s-qualcomm-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/ita-172-asr-2013-14-m-s-jv-steel-tubes-moga-the-additional-commissioner-of-income-tax-moga</loc>
               <lastmod>2025-04-17T06:07:44.017Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-asr-2013-24-m-s-sai-kirpa-waxing-plant-abohar-the-income-tax-officer-abohar</loc>
               <lastmod>2025-04-17T07:00:44.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-asr-2013-24-the-income-tax-officer-jammu-smt-shilpa-gulla-jammu</loc>
               <lastmod>2025-04-17T07:00:44.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-asr-2013-14-m-s-national-finance-co-jammu-amp-kashmir-the-income-tax-officer-jammu</loc>
               <lastmod>2025-04-17T06:28:42.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-pun-2012-14-mr-manish-v-jain-pune-dy-cit-cir-4-pune</loc>
               <lastmod>2025-04-20T06:36:23.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-979-pun-2011-14-shri-kishan-rajaram-ingle-nanded-asst-commissioner-of-income-tax-nanded</loc>
               <lastmod>2025-04-20T04:50:07.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-593-pun-2011-14-m-s-s-balmukund-paper-marchant-kolhapur-ito-wd-2-ichalkaranji</loc>
               <lastmod>2025-04-20T05:50:11.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-35-pun-2011-23-shri-amar-parmanand-khatri-jalgaon-dcit-cir-2-jalgaon</loc>
               <lastmod>2025-04-20T05:50:12.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-122-del-2012-24-m-s-tayal-concast-p-ltd-muzaffarnagar-dcit-muzaffarnagar</loc>
               <lastmod>2022-04-07T06:24:56.616Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-69-del-2012-23-m-s-dimension-apparels-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:27.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1377-pun-2011-14-income-tax-officer-ward-1-2-aurangabad-shri-ambadas-vishvanath-mete-aurangabad</loc>
               <lastmod>2025-04-15T20:00:25.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4480-mum-2010-14-harish-k-alimchandani-mumbai-jtcit-rg-23-2-mumbai</loc>
               <lastmod>2025-04-18T23:49:55.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-818-pun-2012-14-dy-cit-cir-satara-satara-shri-sambhaji-n-patil-satara</loc>
               <lastmod>2025-04-20T07:15:18.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-pun-2012-14-acit-cen-cir-aurangabad-aurangabad-mulay-construction-p-ltd-aurangabad</loc>
               <lastmod>2025-04-20T08:15:15.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-pun-2012-14-ito-wd-1-3-jalna-shri-sheta-rameshwar-ganpatrao-jalna</loc>
               <lastmod>2025-04-20T09:01:16.256Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-pun-2010-14-acit-cir-6-pune-sharada-erectors-pvt-ltd-pune</loc>
               <lastmod>2025-04-20T09:01:17.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-pun-2012-14-m-s-s-k-builders-pune-ito-wd-8-4-pune</loc>
               <lastmod>2025-04-20T04:08:12.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-668-pun-2011-14-shri-ramchand-u-panjabi-pune-acit-cent-cir-2-1-pune</loc>
               <lastmod>2025-04-20T04:08:10.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-pun-2012-14-smt-vinaya-vikrant-patil-pune-addl-cit-rg-3-pune-pune</loc>
               <lastmod>2025-04-20T09:08:14.329Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-622-pun-2012-14-the-ayurvedeeaya-arkashala-satara-addl-cit-rg-satara-satara</loc>
               <lastmod>2025-04-20T09:01:19.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-18-ind-2010-23-m-s-explorer-marketing-ltd-indore-the-acit-4-1-indore</loc>
               <lastmod>2025-04-16T17:56:30.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-16-ind-2010-23-m-s-explorer-marketing-ltd-indore-the-assistant-commissioner-of-income-tax-4-1-indore</loc>
               <lastmod>2025-04-16T17:56:30.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-43-ind-2010-16-m-s-explorer-marketing-pvt-ltd-indore-the-a-c-i-t-indore</loc>
               <lastmod>2025-04-16T17:56:30.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-60-ind-2010-16-the-acit-4-1-indore-m-s-explorer-marketing-ltd-indore</loc>
               <lastmod>2025-04-16T17:56:30.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-841-ahd-2010-16-shri-suresh-c-patel-anand-the-acit-circle-2-baroda</loc>
               <lastmod>2025-04-17T00:07:42.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-618-ahd-2011-16-the-acit-central-circle-1-4-ahmedabad-m-s-janki-oil-industries-mehsana</loc>
               <lastmod>2025-04-17T00:35:32.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-569-ahd-2010-16-the-acit-central-circle-1-2-ahmedabad-m-s-pratigna-properties-p-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T04:00:33.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-26-chny-2011-16-acit-chennai-shri-s-suresh-chennai</loc>
               <lastmod>2025-04-18T01:15:04.341Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-345-del-2011-23-kapil-dev-acit-central-cir-9</loc>
               <lastmod>2025-04-19T11:56:53.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-344-del-2011-23-kapil-dev-new-delhi-acit-central-cir-9-new-delhi</loc>
               <lastmod>2025-04-19T11:56:53.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-mum-2012-14-ito-11-2-mumbai-dr-avinash-c-tiwari-mumbai</loc>
               <lastmod>2025-04-14T14:21:08.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-rjt-2013-24-the-income-tax-office-ward-1-2-rajkot-gujarat-shri-pravinchandra-c-parekh-huf-gondal</loc>
               <lastmod>2025-04-14T21:14:08.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-218-ahd-2012-24-mr-kiritkant-c-kotwal-surat-the-income-tax-officer-ward-3-3-surat</loc>
               <lastmod>2025-04-16T20:49:34.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-rjt-2012-14-the-ito-ward-1-3-rajkot-gujarat-m-s-shagun-developers-rajkot-gujarat</loc>
               <lastmod>2025-04-14T21:42:02.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-rjt-2013-14-the-acit-circle-5-rajkot-gujarat-m-s-solar-agrotech-pvt-ltd-rajkot-gujarat</loc>
               <lastmod>2025-04-13T08:42:00.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1010-rjt-2010-14-the-acit-gandhidham-circle-gandhidham-shri-ayachi-chandrashekhar-gandhidham</loc>
               <lastmod>2025-04-13T19:21:05.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-69-chny-2013-24-r-hemant-kumar-chennai-ito-chennai</loc>
               <lastmod>2024-10-09T22:45:44.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-92-chny-2013-24-kal-comm-private-ltd-chennai-acit-chennai</loc>
               <lastmod>2024-10-09T22:45:44.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-lkw-2013-24-smt-shabri-mehta-lucknow-dy-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2024-10-09T22:45:44.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-kol-2013-24-i-t-o-wd-34-1-kolkata-kolkata-m-s-belvedere-estates-tenants-association-kolkata</loc>
               <lastmod>2024-10-09T22:45:44.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-299-ahd-2010-23-m-s-bhavin-fabrics-surat-the-acit-cent-circle-4-surat</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-321-ahd-2010-23-shri-murarilal-agrawal-surat-the-acit-cent-circle-2-surat</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7932-mum-2011-14-diageo-india-p-ltd-mumbai-dcit-rg-7-3-mumbai</loc>
               <lastmod>2025-04-12T03:21:04.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-lkw-2012-14-income-tax-officer-5-3-lucknow-shri-rajeev-kumar-jaiswal-lucknow</loc>
               <lastmod>2025-04-19T16:22:04.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1002-lkw-2006-14-kanpur-plastipack-limited-kanpur-income-tax-officer-kanpur</loc>
               <lastmod>2025-04-19T15:49:57.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-476-lkw-2011-14-dcit-faizabad-m-s-krishi-utpadan-mandi-samiti-barabanki</loc>
               <lastmod>2025-04-19T15:49:57.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-34-lkw-2012-24-shiv-narayan-agarwal-lucknow-income-tax-officer-lucknow</loc>
               <lastmod>2025-04-19T15:49:57.932Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-668-lkw-2011-14-m-s-icici-bank-limited-lucknow-dcit-tds-lucknow</loc>
               <lastmod>2025-04-16T06:56:24.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-583-rjt-2012-14-shri-bhagwat-suman-charitable-trust-dwarka-the-commissioner-of-income-tax-jamnagar</loc>
               <lastmod>2025-04-13T20:42:05.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1615-kol-2009-14-kalyan-mukherjee-hooghly-ito-ward-2-2-burdwan</loc>
               <lastmod>2025-04-13T05:56:03.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8082-mum-2011-14-acit-cen-cir-33-mumbai-gia-exports-mumbai</loc>
               <lastmod>2025-04-14T10:49:03.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1701-mum-2012-14-vilars-estates-p-ltd-mumbai-dcit-3-3-mumbai</loc>
               <lastmod>2025-04-13T14:21:03.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3358-mum-2012-14-violet-arch-securities-p-ltd-formerly-known-as-alchemy-share-amp-stock-brokers-p-ltd-mumbai-asst-cit-rg-4-1-mumbai</loc>
               <lastmod>2025-04-13T14:21:04.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3410-mum-2012-14-vaqas-sagir-dond-thane-ito-wd-1-4-kalyan</loc>
               <lastmod>2025-04-13T14:21:04.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-403-mum-2006-23-m-s-allanasons-ltd-mumbai-dcit-cir-3-1-mumbai</loc>
               <lastmod>2025-04-20T23:57:20.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2617-mum-2011-14-jaipur-multiplex-entertainment-mumbai-asstt-cir-24-1-mumbai</loc>
               <lastmod>2025-04-21T08:22:37.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1722-kol-2011-14-dcit-cc-vi-kolkata-kolkata-m-s-maithan-international-kolkata</loc>
               <lastmod>2025-04-21T07:50:34.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-510-kol-2011-14-m-s-ajanta-brick-field-malda-ito-ward-1-malda-malda</loc>
               <lastmod>2025-04-21T07:50:34.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-846-mum-2011-14-dcit-rg-8-2-mumbai-kamat-hotels-i-ltd-mumbai</loc>
               <lastmod>2025-04-13T13:21:01.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1043-mum-2011-14-acit-6-3-mumbai-loreal-india-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T16:14:07.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-108-del-2010-23-cit-faridabad-rkm-educational-amp-charitable-trust-faridabad</loc>
               <lastmod>2025-04-18T03:49:50.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1074-bang-2012-14-m-s-tata-elxsi-ltd-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-16T19:21:32.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-97-mum-2012-23-nenmeny-investment-amp-agencies-ltd-mumbai-ito-2-2-3-mumbai</loc>
               <lastmod>2025-04-20T21:36:22.986Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-845-mum-2011-14-rubaina-properties-p-ltd-mumbai-ito-10-3-3-mumbai</loc>
               <lastmod>2025-04-14T08:42:00.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-del-2010-14-acit-new-delhi-m-s-khanna-brothers-new-delhi</loc>
               <lastmod>2025-04-15T16:35:25.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-rjt-2011-14-zarnaben-vibhashbhai-sheth-rajkot-gujarat-the-income-tax-officer-ward-5-1-rajkot-gujarat</loc>
               <lastmod>2025-04-13T18:28:05.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-rjt-2013-24-the-ito-jr-ward-2-3-porbandar-smt-jayshreeba-v-jadeja-porbandar</loc>
               <lastmod>2025-04-13T18:28:05.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-411-mum-2012-24-kantilal-nanki-karani-ito-wd-14-1-4</loc>
               <lastmod>2025-04-21T00:36:45.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7019-mum-2011-14-ito-9-1-4-mumbai-ganesh-silk-mills-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T10:49:03.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2089-chny-2011-14-ford-india-private-limited-chengalput-dcit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-334-chny-2012-14-m-s-sakthi-properties-cbe-ltd-chennai-acit-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1356-chny-2012-14-dcit-coimbatore-shri-k-nandhagopal-tiruppur</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-lkw-2013-14-asstt-commissioner-of-income-tax-4-kanpur-m-s-reliance-media-works-ltd-kanpur</loc>
               <lastmod>2025-04-19T16:29:05.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-lkw-2012-14-harshit-foundation-jaunpur-lucknow-commissioner-of-income-tax-faizabad</loc>
               <lastmod>2025-04-19T16:00:56.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-19-coch-2012-23-dr-premdeep-priyadarshan-kannur-acit-kannur</loc>
               <lastmod>2025-07-22T10:42:20.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-49-chny-2013-24-p-thangavel-kumbakonam-ito-kumbakonam</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-47-chny-2013-24-k-palanisamy-kumbakonam-ito-kumbakonam</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-256-chny-2012-24-a-khader-mohideen-chennai-dcit-chennai</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-38-chny-2013-24-p-ramasamy-kumbakonam-ito-kumbakonam</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-coch-2013-14-ito-calicut-smt-prasanna-radhakrishnan-dawson-calicut</loc>
               <lastmod>2025-07-22T10:42:20.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-coch-2012-14-acit-kannur-dr-premdeep-priyadarshan-kannur</loc>
               <lastmod>2025-07-22T10:42:20.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-coch-2013-14-the-kannur-dist-co-op-bank-ltd-kannur-dcit-kannur</loc>
               <lastmod>2025-07-22T10:42:20.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-365-coch-2012-14-the-kottakkal-co-op-urban-bank-ltd-malappuram-acit-tirur</loc>
               <lastmod>2025-07-22T10:42:20.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-coch-2011-14-dcit-ernakulam-k-a-abdul-salam-aluva</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-coch-2011-14-dcit-ernakulam-k-a-abdul-salam-aluva</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-coch-2011-14-dcit-ernakulam-k-k-abdul-khaleel-aluva</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-483-coch-2011-14-t-sherafudeen-malappuram-ito-tirur</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-484-coch-2011-14-t-sherafudeen-malappuram-ito-tirur</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-555-chny-2013-14-acit-chennai-nandan-nahar-chennai</loc>
               <lastmod>2025-07-10T06:43:47.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-615-chny-2013-14-acit-chennai-nagesh-chandur-chennai</loc>
               <lastmod>2025-07-10T06:43:47.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1330-chny-2012-14-acit-chennai-n-venkatesh-chennai</loc>
               <lastmod>2025-07-10T06:43:47.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1235-hyd-2012-14-shri-d-ranga-rao-hyderabad-income-tax-officer-ward-7-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-hyd-2012-14-dcit-central-circle-4-hyderabad-sri-ravinder-kumar-also-known-as-ravinder-kumar-agarwal-or-ravinder-kumar-gupta-secunderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-hyd-2012-14-dcit-central-circle-4-hyderabad-sri-ravinder-kumar-also-known-as-ravinder-kumar-agarwal-or-ravinder-kumar-gupta-secunderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-hyd-2012-14-dcit-central-circle-4-hyderabad-sri-ravinder-kumar-also-known-as-ravinder-kumar-agarwal-or-ravinder-kumar-gupta-secunderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1072-hyd-2011-14-j-a-chowdary-hyderabad-acit-circle-16-3-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1691-hyd-2012-14-soma-srinivas-reddy-hyderabad-addl-cit-range-9-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-144-hyd-2013-24-m-s-ushodaya-enterprises-ltd-hyderabad-dy-cit-circle-16-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-142-hyd-2013-24-m-s-ushodaya-enterprises-ltd-hyderabad-dy-cit-circle-16-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-107-hyd-2013-24-dcit-circle-1-2-hyderabad-m-s-dr-reddy-apos-s-laboratories-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-135-hyd-2013-24-associated-roadways-p-ltd-hyderabad-dy-cit-circle-1-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-79-hyd-2013-24-smt-m-swaroopa-r-r-dist-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-71-hyd-2013-24-smt-kausalya-r-r-dist-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-72-hyd-2013-24-m-surendher-r-r-dist-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-56-hyd-2013-24-ganesh-wines-r-r-dist-ito-wd-8-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-145-hyd-2012-23-dy-cit-circle-2-1-tirupathi-m-s-sri-vijaya-durga-finance-pvt-ltd-kadapa</loc>
               <lastmod>2025-07-10T07:45:16.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-73-hyd-2011-23-acit-circle-1-2-hyderabad-divya-shakti-granites-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-71-hyd-2011-23-acit-circle-1-2-hyderabad-divya-shakti-granites-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-4-del-2013-23-sh-manish-jain-prop-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.953Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/udupi-taluk-protestant-christian-credit-co-operative-society-ltd-and-guru-nityananda-credit-co-operative-society-ltd-and-shree-krishna-industrial-co-operative-society-ltd-and-the-tappers-service-co-operative-society-ltd-union-of-india-and-regional-director-reserve-bank-of-india-and-income-tax-officer-ward-i-udupi-and-registrar-of-co-operative-societies-in-karnataka-4877-4880-2013</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-v-it-towers-a-c-guards-hyderabad-dandamuri-avanindra-kumar-52</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-bangalore-sri-somanadri-bhupal-hyderabad-and-sri-shalini-bhupal-hyderabad-and-smt-g-indira-k-reddy-hyderabad-31-1999-37-2000-38-2000-47-2000</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-10-ctk-2013-23-m-s-orissa-state-police-housing-amp-welfare-corporation-ltd-bhubaneswar-dcit-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-49-ctk-2013-16-santuka-transport-cuttack-acit-cuttack</loc>
               <lastmod>2025-09-17T13:00:40.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-ctk-2013-14-rahul-chandak-balasore-ito-ward-2-balasore-balasore</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-611-ctk-2012-14-m-s-rahul-auto-agency-pvt-ltd-cuttack-ito-tds-cuttack</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-ctk-2013-14-udayanath-choudhury-huf-bhubaneswar-ito-berhampur</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-thomas-george-muthoot-house-kozhencherry-the-dy-commissioner-of-income-tax-circle-1-thiruvalla-and-the-commissioner-of-wealth-tax-appeals-ayakkar-bhavan-kawdiar-thiruvananthapuram-695003-14969</loc>
               <lastmod>2025-09-18T07:06:35.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ahmedabad-iv-whiteford-india-ltd-498-2013</loc>
               <lastmod>2025-09-18T07:08:01.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-bangalore-sri-somanadri-bhupal-hyderabad-and-sri-shalini-bhupal-hyderabad-and-smt-g-indira-k-reddy-hyderabad-31-1999-37-2000-38-2000-47-2000</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-vi-hyderabad-sri-venkateswara-swamy-lorry-service-nayanagar-kodad-82</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-339-mum-2011-14-delta-distrilleries-p-ltd-mumbai-dcit-c-3-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-318-mum-2011-14-ito-9-3-4-mumbai-raj-speciality-additives-p-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-155-mum-2011-14-doubledot-finance-ltd-mumbai-dcit-rg-4-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-mum-2011-14-darashaw-amp-company-p-ltd-mumbai-dcit-rg-4-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2114-mum-2011-14-mr-dharmesh-r-shah-mumbai-acit-cir-19-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6274-mum-2010-14-dharmesh-r-shah-mumbai-jcit-rg-no-19-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-4-mum-2005-23-glaxo-smithkline-pharmaceuticals-ltd-the-dcit-cir-6-3</loc>
               <lastmod>2025-12-25T08:18:31.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7206-mum-2003-14-dcit-cir-6-3-m-s-glaxo-india-ltd</loc>
               <lastmod>2025-12-25T08:18:31.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6158-mum-2003-14-glaxo-smithkline-pharmaceuticals-ltd-jcit-spl-rg-53</loc>
               <lastmod>2025-12-25T08:18:31.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-46-mum-2013-24-itl-amp-fabrics-p-ltd-asst-cit-osd-i</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-kol-2013-24-i-t-o-wd-9-4-kol-kolkata-nathmall-giridharilal-steels-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gujarat-lease-financing-limited-deputy-commissioner-of-income-tax-circle-4-ahmedabad-3048-2013</loc>
               <lastmod>2025-12-25T08:05:45.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-36-mum-2013-24-dcit-cen-cir-22-ashapura-international-ltd</loc>
               <lastmod>2025-12-25T08:18:31.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-ramachandraiah-the-commissioner-of-income-tax-anantapur-73</loc>
               <lastmod>2025-12-25T08:55:16.900Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-651-mum-2012-24-ind-global-coporate-finance-ltd-now-known-as-ernest-and-young-marchant-banking-amp-business-services-p-ltd-ito-cir-3-2-1</loc>
               <lastmod>2026-01-09T08:57:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-741-mum-2012-24-ito-22-1-2-haresh-m-hindocha</loc>
               <lastmod>2026-01-09T08:57:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-372-kol-2012-14-subhasis-das-bankura-ito-ward-1-bankura-bankura</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-kol-2012-14-tio-trend-p-ltd-kolkata-dcit-circle-11-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1632-kol-2008-14-acit-circle-4-kolkata-kolkata-m-s-trade-apartments-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-kol-2010-14-acit-circle-30-kolkata-kolkata-sri-anjan-mukherjee-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1610-kol-2011-14-ito-ward-48-4-kolkata-kolkata-rajesh-kumar-agarwal-howrah</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-kol-2010-14-dcit-circle-1-kolkata-kolkata-m-s-the-champdany-industries-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1514-kol-2011-14-shri-rajesh-kumar-agarwal-kolkata-ito-ward-48-4-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1256-kol-2012-14-m-s-s-s-associates-kolkata-dcit-cir-30-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-kol-2012-14-m-s-deepak-industries-ltd-kolkata-dcit-circle-6-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1511-kol-2011-14-ito-ward-12-3-kolkata-kolkata-m-s-thakorlal-hiralal-exports-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-634-kol-2012-14-dcit-circle-12-kolkata-kolkata-m-s-caplet-india-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1130-kol-2012-14-ito-ward-1-2-hooghly-hooghly-smt-nanda-shaha-prop-of-m-s-roop-construction-hooghly</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1119-kol-2012-14-acit-central-circle-xi-kolkata-kolkata-m-s-greenply-industries-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6465-mum-2011-14-arvind-yarns-p-ltd-mumbai-ito-4-1-2-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8897-mum-2010-14-karishma-trading-co-p-ltd-mumbai-dcit-cir-5-3-3-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8738-mum-2010-14-a-t-c-clearing-and-shipping-p-ltd-mumbai-acit-2-1-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-57-mum-2013-24-ramniranjan-kedia-tourism-services-p-ltd-ito-7-2-1</loc>
               <lastmod>2026-01-09T08:57:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3552-mum-2012-14-dcit-9-3-mumbai-roopmangal-trade-and-investment-co-p-ld-mumbai</loc>
               <lastmod>2025-04-16T12:07:35.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-102-ahd-2010-23-m-s-vasudev-developers-ahmedabad-the-acit-cent-circle-1-3-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-78-ahd-2006-23-adani-wilmare-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-17-hyd-2011-23-hsbc-electronic-data-processing-inida-p-ltd-hyderabad-the-acit-circle-2-2-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-594-pun-2011-14-shri-biyani-balkumud-rajaram-kolhapur-ito-wd-1-ichalkaranji</loc>
               <lastmod>2025-04-20T05:50:11.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-pun-2012-14-m-s-s-k-builders-pune-ito-wd-8-4-pune</loc>
               <lastmod>2025-04-20T04:08:12.378Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-pun-2012-14-ito-wd-1-4-nashik-nashik-sanjay-digamber-malve-nashik</loc>
               <lastmod>2025-04-20T04:43:14.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-588-pun-2012-14-ito-cen-1-nashik-nashik-kirti-dal-mils-ltd-latur</loc>
               <lastmod>2025-04-15T19:56:26.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-chandi-2013-14-sudha-vasistha-kaithal-ito-kaithal</loc>
               <lastmod>2025-04-17T20:35:49.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-chandi-2013-14-r-n-highways-pvt-ltd-ludhiana-dcit-chandigarh</loc>
               <lastmod>2025-04-17T20:35:49.851Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1214-chandi-2012-14-acit-patiala-m-s-punjab-tractors-limited-mohali</loc>
               <lastmod>2025-04-17T20:35:49.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1215-chandi-2012-14-acit-patiala-m-s-punjab-tractors-limited-mohali</loc>
               <lastmod>2025-04-17T20:35:49.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-chandi-2011-14-ito-chandigarh-ms-pritpal-kaur-alias-garchran-kaur-chandigarh</loc>
               <lastmod>2025-04-17T19:42:46.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-933-chandi-2012-14-m-s-glaxo-smithkline-consumer-healthcare-ltd-gurgaon-addl-cit-chandigarh</loc>
               <lastmod>2025-04-17T19:49:45.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1022-chandi-2012-14-sh-umesh-trehan-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-17T19:49:42.775Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-chandi-2013-14-dcit-chandigarh-m-s-kapoor-brothers-amp-agencies-chandigarh</loc>
               <lastmod>2025-04-17T19:49:43.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-chandi-2012-14-m-s-reliant-infrastructure-p-ltd-chandigarh-addl-cit-chandigarh</loc>
               <lastmod>2025-04-17T20:07:51.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-chandi-2013-14-kaushal-rani-sood-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-17T20:07:49.026Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-68-chandi-2011-23-ms-pritpal-kaur-alias-garchran-kaur-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-17T19:42:46.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-56-chandi-2012-24-m-s-crown-milk-specialties-pvt-ltd-mohali-dcit-mohali</loc>
               <lastmod>2025-04-17T19:35:47.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-32-chandi-2008-24-m-s-ess-kay-traders-una-ito-una</loc>
               <lastmod>2025-04-17T20:35:48.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-chandi-2012-24-smt-nomita-khanna-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-17T21:42:39.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-chandi-2013-24-paramjit-kaur-sarao-patiala-ito-patiala</loc>
               <lastmod>2025-04-17T20:35:48.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-89-chandi-2012-24-chaupal-plywood-yamunanagar-ito-yamunanagar</loc>
               <lastmod>2025-04-17T21:35:41.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-chandi-2013-24-gurmit-singh-patiala-ito-patiala</loc>
               <lastmod>2025-04-17T20:35:48.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-chandi-2012-14-bank-of-baroda-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-17T21:42:39.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-229-mum-2012-23-gia-exports-mumbai-acit-cen-cir-33-mumbai</loc>
               <lastmod>2025-04-14T10:49:03.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-231-mum-2012-23-gia-exports-mumbai-acit-cen-cir-33-mumbai</loc>
               <lastmod>2025-04-14T10:49:03.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5891-mum-2011-14-adit-e-ii-2-mumbai-yateemkhana-amp-madrassa-anjuman-khairul-islam-mumbai</loc>
               <lastmod>2025-04-14T10:49:03.588Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3730-mum-2012-14-dcit-cir-3-3-mumbai-wartsila-india-ltd-navi-mumbai</loc>
               <lastmod>2025-04-13T12:56:06.476Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6774-mum-2011-14-d-c-i-t-rg-8-3-mumbai-xoriant-solutions-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-14T10:49:03.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5894-mum-2011-14-gsb-finance-ltd-mumbai-dcit-2-1-mumbai</loc>
               <lastmod>2025-04-14T10:49:03.616Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-54-mum-2013-24-kashyap-l-shah-addl-cit-rg-10-1</loc>
               <lastmod>2025-04-13T23:35:07.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-67-mum-2013-24-market-place-ito-19-3-4</loc>
               <lastmod>2025-04-13T10:14:00.915Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-900-pun-2004-14-ito-pune-sjhri-mane-harsihchandra-shrirang-indapur</loc>
               <lastmod>2025-04-20T09:15:07.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-513-pun-2012-14-dieter-burger-c-o-mercedes-benz-india-p-ltd-pune-dy-cit-cir-10-akurdi-pune-pune</loc>
               <lastmod>2025-04-20T08:57:10.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1446-pun-2010-14-dy-cit-cir-4-pune-pune-m-s-manjiri-meadows-pune</loc>
               <lastmod>2025-04-20T09:01:17.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-568-pun-2010-14-sharada-erectors-pvt-ltd-pune-acit-cir-6-pune</loc>
               <lastmod>2025-04-20T09:01:17.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-pun-2012-14-lt-padamakar-r-kibe-talegaon-dabhade-addl-cit-range-8-pune-pune</loc>
               <lastmod>2025-04-20T09:01:19.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-202-pun-2012-14-ito-wd-1-3-jalna-shri-sheta-rameshwar-ganpatrao-jalna</loc>
               <lastmod>2025-04-20T09:01:16.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1644-pun-2011-14-mulay-constructions-pvt-ltd-aurangabad-dy-comm-of-income-tax-aurangabad</loc>
               <lastmod>2025-04-20T08:15:15.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-301-jodh-2011-14-acit-sriganganagar-the-ganganagar-kendriya-sahakari-bank-ltd-sriganganagar</loc>
               <lastmod>2025-04-15T18:42:25.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-asr-2013-14-m-s-indian-skin-company-jalandhar-the-commissioner-of-income-tax-i-jalandhar</loc>
               <lastmod>2025-04-21T14:36:40.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-619-pun-2011-14-nyati-builders-pvt-ltd-pune-dcit-cir-2-pune</loc>
               <lastmod>2025-04-20T08:57:07.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-385-pun-2012-14-vidyanand-co-op-bank-ltd-solapur-acit-cir-1-solapur</loc>
               <lastmod>2025-04-20T07:22:26.586Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-asr-2011-14-m-s-libra-auto-amp-general-finance-p-ltd-jalandhar-the-d-c-i-t-jalandhar</loc>
               <lastmod>2025-04-17T06:28:42.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1784-mum-2013-14-manji-k-patel-mumbai-ito-wd-5-2-3-mumbai</loc>
               <lastmod>2025-04-13T18:21:03.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-pun-2012-14-siddhashram-kolhapur-cit-ii-kolhapur-kolhapur</loc>
               <lastmod>2025-04-20T04:08:12.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1404-pun-2011-14-leena-rahul-tupe-pune-asst-comm-of-income-tax-pune</loc>
               <lastmod>2025-04-20T05:50:07.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-pan-2012-14-the-vice-chancellor-belgaum-the-asst-commissioner-of-income-tax-belgaum</loc>
               <lastmod>2025-04-16T09:21:29.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-53-asr-2013-24-sh-inderpal-singh-ahuja-amritsar-the-dy-commissioner-of-income-tax-amritsar</loc>
               <lastmod>2025-04-17T07:00:42.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-asr-2013-24-the-income-tax-officer-jammu-m-s-shirdee-charitable-trust-jammu</loc>
               <lastmod>2025-04-17T07:00:43.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-38-asr-2013-24-m-s-kanya-maha-vidyalaya-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-17T07:00:43.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-asr-2013-14-mrs-amita-narang-jammu-the-joint-commissione-of-income-tax-jammu</loc>
               <lastmod>2025-04-17T06:35:46.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-667-lkw-2011-14-icici-bank-ltd-lucknow-dcit-lucknow</loc>
               <lastmod>2025-04-16T06:56:24.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-505-lkw-2011-14-the-income-tax-officer-v-3-lucknow-syed-rizwan-murtza-lucknow</loc>
               <lastmod>2025-04-19T15:36:04.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-491-lkw-2012-14-swargiya-thakur-ram-kripal-singh-jaunpur-commissiner-of-income-tax-faizabad</loc>
               <lastmod>2025-04-19T15:36:04.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-rjt-2012-14-rajan-technocast-pvt-ltd-rajkot-gujarat-the-income-tax-officer-ward-1-3-rajkot-gujarat</loc>
               <lastmod>2025-04-20T10:01:21.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6106-mum-2006-14-acit-6-2-mumbai-m-s-century-textiles-amp-industries-ltd-mumbai</loc>
               <lastmod>2025-04-21T16:43:34.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-jpr-2013-14-surendra-kumaer-sethia-huf-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-15T22:49:24.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-alld-2013-14-praveen-kumar-kesarwani-allahabad-jt-cit-osd-allahabad</loc>
               <lastmod>2025-04-17T04:42:33.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-239-ahd-2010-23-m-s-pratigna-properties-p-ltd-ahmedabad-the-acit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2025-04-17T04:00:33.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-568-ahd-2010-16-the-acit-central-circle-1-2-ahmedabad-m-s-pratigna-properties-p-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T04:00:33.386Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1255-kol-2012-14-classic-rubber-howrah-ito-ward-46-1-kolkata-kolkata</loc>
               <lastmod>2025-04-21T14:29:34.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7333-mum-2011-14-rajan-r-bahl-mumbai-jt-cit-rg-20-2-mumbai</loc>
               <lastmod>2025-04-14T08:42:00.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7596-mum-2012-14-tata-auto-comp-systems-ltd-mumbai-asst-cit-cir-2-3-mumbai</loc>
               <lastmod>2025-04-14T12:21:09.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-18-ahd-2010-16-m-s-dharnidhar-developers-ahmedabad-the-acit-cent-circle-1-3-ahmedabad</loc>
               <lastmod>2025-04-12T02:28:03.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-445-hyd-2013-14-m-raja-sekhar-reddy-secunderabad-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-11-pan-2012-23-dukle-constuctions-panaji-asst-commissioner-of-income-tax-panaji</loc>
               <lastmod>2025-04-20T03:29:16.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-pan-2012-14-trade-brothers-constructios-p-ltd-belgaum-asstt-commissioner-of-income-tax-cir-2-belgaum</loc>
               <lastmod>2025-04-20T03:08:11.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-pan-2013-14-pooja-anant-thakur-panaji-commissioner-of-income-tax-panaji</loc>
               <lastmod>2025-04-20T03:01:13.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-pan-2013-14-m-s-muktar-minerals-pvt-ltd-margao-addl-commissioner-of-income-tax-margao</loc>
               <lastmod>2025-04-20T03:08:07.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-pun-2012-14-spicer-india-ltd-pune-acit-cir-10-akurdi-pune-pune</loc>
               <lastmod>2025-04-20T04:50:06.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-922-pun-2011-14-kasat-securities-pvt-ltd-pune-acit-range-11-pune</loc>
               <lastmod>2025-04-20T04:50:06.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-pun-2012-14-m-s-pallavi-real-estate-pvt-ltd-pune-acit-cir-4-pune</loc>
               <lastmod>2025-04-20T04:43:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-pan-2013-24-the-income-tax-officer-belgaum-sri-girish-prakash-vernekar-belgaum</loc>
               <lastmod>2025-04-20T03:43:12.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-pan-2012-14-deputy-commissioner-of-income-tax-panaji-smt-nilima-g-satoskar-panaji</loc>
               <lastmod>2025-04-20T03:08:12.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1266-pun-2011-14-m-s-ganesh-developers-amp-co-pune-addl-cit-range-2-pune</loc>
               <lastmod>2025-04-20T05:50:10.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-del-2011-23-shri-rajiv-gupta-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T14:07:28.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-lkw-2011-14-ito-kanpur-m-s-vee-aar-leasing-amp-finance-co-ltd-kanpur</loc>
               <lastmod>2025-04-15T19:14:23.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4696-mum-2008-14-crown-maritime-co-i-ltd-mumbai-acit-9-1-mumbai</loc>
               <lastmod>2025-04-19T22:36:08.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-257-del-2012-23-natrip-implementation-society-new-delhi-adit-e-new-delhi</loc>
               <lastmod>2025-04-16T15:07:29.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-819-mum-2011-14-arjunlal-khemraj-kothari-mumbai-dcit-23-2-mumbai</loc>
               <lastmod>2025-04-13T16:14:04.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-mum-2013-24-bombay-gas-co-ltd-dcit-cir-1-1</loc>
               <lastmod>2025-04-13T16:14:05.851Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-772-mum-2012-24-bombay-mudibazar-kariana-merchants-association-ito-10-3-4</loc>
               <lastmod>2025-04-13T16:14:06.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8424-mum-2010-14-haffkine-bio-pharmaceutical-corp-ltd-mumbai-acit-6-3-mumbai</loc>
               <lastmod>2025-04-13T16:35:01.063Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-602-rjt-2012-14-smt-kailashben-bhalabhai-patel-l-h-of-triveni-bhalabhai-patel-rajkot-gujarat-the-income-tax-officer-ward-2-3-amreli</loc>
               <lastmod>2025-04-13T19:35:05.534Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-171-rjt-2013-14-shri-dilipbhai-a-bhojani-rajkot-gujarat-the-income-tax-officer-ward-2-3-rajkot-gujarat</loc>
               <lastmod>2025-04-16T11:00:31.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-rjt-2013-14-late-shri-mohanlal-kanjibhai-pansara-education-amp-charitable-trust-jamnagar-the-commissioner-of-income-tax-jamnagar</loc>
               <lastmod>2025-04-16T11:00:31.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-rjt-2013-14-manish-bhagwanjibhai-dalsania-rajkot-gujarat-the-income-tax-officer-ward-1-3-rajkot-gujarat</loc>
               <lastmod>2025-04-16T11:00:31.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-rjt-2013-14-m-s-vinifine-textile-mills-jetpur-the-income-tax-officer-tds-1-rajkot-gujarat</loc>
               <lastmod>2025-04-16T11:00:31.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-89-ind-2012-23-shri-u-k-samal-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-294-lkw-2013-14-dr-ravinder-singh-tomar-hardoi-income-tax-officer-hardoi</loc>
               <lastmod>2025-04-19T15:49:57.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-lkw-2013-24-m-s-arif-industries-ltd-lucknow-dy-commissioner-of-income-tax-i-lucknow</loc>
               <lastmod>2025-04-19T15:49:57.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-asr-2001-14-m-s-dhp-leasing-p-ltd-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar-city</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-asr-1996-14-the-acit-jalandhar-m-s-ashok-sondhi-vivek-sondhi-jalandhar</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-asr-2003-14-m-s-punjab-haryana-auto-finance-p-ltd-jalandhar-income-tax-officer-jalandhar</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-asr-2000-14-punjab-reliable-investment-pvt-ltd-jalandhar-city-the-joint-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1691-kol-2012-14-a-c-i-t-circle-7-kolkata-kolkata-m-s-sinha-cold-storage-amp-warehouse-co-pvt-ltd-kolkata</loc>
               <lastmod>2024-10-09T20:29:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-28-ahd-2013-16-the-acit-central-circle-2-baroda-shri-jayendra-n-shah-baroda</loc>
               <lastmod>2024-10-09T21:28:48.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-30-ahd-2013-16-the-acit-central-circle-2-baroda-shri-jayendra-n-shah-baroda</loc>
               <lastmod>2024-10-09T21:28:48.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-31-ahd-2013-16-the-acit-central-circle-2-baroda-shri-jayendra-n-shah-baroda</loc>
               <lastmod>2024-10-09T21:28:48.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-62-ahd-2007-16-shri-champak-mohanlal-patel-baroda-the-dy-cit-cent-cir-1-baroda</loc>
               <lastmod>2024-10-09T21:28:48.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3460-mum-2012-14-karla-engine-components-ltd-mumbai-dcit-8-1-osd-mumbai</loc>
               <lastmod>2025-04-13T23:42:04.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8588-mum-2010-14-alfa-sai-minerals-p-ltd-mumbai-ito-2-1-1-mumbai</loc>
               <lastmod>2025-04-13T23:42:04.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8589-mum-2010-14-alfa-sai-minerals-p-ltd-mumbai-ito-2-1-1-mumbai</loc>
               <lastmod>2025-04-13T23:42:04.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8848-mum-2011-14-abdul-gaffar-abdul-latif-fazlani-mumbai-a-c-i-t-cen-cir-44-mumbai</loc>
               <lastmod>2025-04-13T23:42:04.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8849-mum-2011-14-abdul-gaffar-abdul-latif-fazlani-mumbai-a-c-i-t-cen-cir-44-mumbai</loc>
               <lastmod>2025-04-13T23:42:04.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-66-mum-2013-24-raphael-sequesia-acit-cir-23-1</loc>
               <lastmod>2025-04-19T13:50:19.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-65-mum-2013-24-raphael-sequesia-acit-cir-23-1</loc>
               <lastmod>2025-04-19T13:50:19.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-24-mum-2012-23-jai-trikanand-rao-mumbai-dcit-rg-22-2-navi-mumbai</loc>
               <lastmod>2025-04-20T00:22:31.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-125-mum-2012-23-d-j-enterprises-mumbai-ito-25-1-4-mumbai</loc>
               <lastmod>2025-04-12T01:35:03.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7037-mum-2011-14-p-n-writer-amp-co-p-ltd-mumbai-asst-cit-rg7-1-mumbai</loc>
               <lastmod>2025-04-21T16:57:30.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-mum-2013-24-ace-impex-addl-cit-rg-12-1</loc>
               <lastmod>2025-04-14T15:00:02.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-791-rjt-2010-14-m-s-gupta-global-exim-pvt-l-td-rajkot-gujarat-the-assistant-commissioner-of-income-tax-gandhidham-cirle-gandhidham</loc>
               <lastmod>2025-04-13T18:28:05.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-790-rjt-2010-14-m-s-gupta-global-exim-pvt-l-td-rajkot-gujarat-the-assistant-commissioner-of-income-tax-gandhidham-cirle-gandhidham</loc>
               <lastmod>2025-04-13T18:28:05.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-110-ind-2012-14-shri-chakresh-kumar-jain-indore-the-ito-2-1-indore</loc>
               <lastmod>2025-04-15T22:14:25.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-rjt-2013-14-the-acit-circle-2-rajkot-gujarat-m-s-komal-arts-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:15:09.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-51-ahd-2012-24-the-ito-ward-7-2-surat-m-s-karp-manufacturing-co-surat</loc>
               <lastmod>2024-10-09T22:45:44.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-lkw-2012-24-mohd-umar-babu-lucknow-dy-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2024-10-09T22:45:44.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-104-chny-2013-24-m-kannappan-trichy-acit-trichy</loc>
               <lastmod>2024-10-09T22:45:44.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7874-mum-2011-14-jehan-trust-mumbai-ito-21-2-1-mumbai</loc>
               <lastmod>2025-04-21T00:09:17.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3296-mum-2006-14-m-s-marico-industries-ltd-mumbai-cit-cent-iii-mumbai</loc>
               <lastmod>2025-04-21T00:09:17.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-450-mum-2012-14-dhiren-pravinchandra-dalal-mumbai-dcit-cir-14-2-mumbai</loc>
               <lastmod>2025-04-20T22:22:26.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8899-mum-2010-14-dilip-sambhaji-shirodkar-mumbai-ito-wd-18-2-1-mumbai</loc>
               <lastmod>2025-04-20T22:22:26.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9095-mum-2010-14-dilip-bhabutmal-solanki-mumbai-dcit-cen-cir-12-mumbai</loc>
               <lastmod>2025-04-20T22:22:26.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-379-del-2011-23-twobro-investment-amp-finance-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2024-10-09T15:31:04.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-72-hyd-2011-23-acit-circle-1-2-hyderabad-divya-shakti-granites-ltd-hyderabad</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-103-ahd-2010-23-m-s-vasudev-developers-ahmedabad-the-acit-cent-circle-1-3-ahmedabad</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-lkw-2012-14-satish-chand-gupta-kanpur-dy-commissioner-of-income-tax-kanpur</loc>
               <lastmod>2025-04-19T16:22:03.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-44-lkw-2013-14-asstt-commissioner-of-incme-tax-4-kanpur-shri-praveen-manga-kanpur</loc>
               <lastmod>2025-04-19T16:22:04.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-545-lkw-2011-14-dcit-4-kanpur-shri-atul-kanodia-kanpur</loc>
               <lastmod>2025-04-19T16:22:04.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-lkw-2011-14-smt-saroj-singh-faizabad-ito-faizabad</loc>
               <lastmod>2025-04-19T16:08:01.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-20-chny-2012-23-kishore-kumar-gokuldas-amp-associates-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-chny-2013-14-dcit-chennai-sivaraja-ramalingam-trust-chennai</loc>
               <lastmod>2025-06-05T13:57:13.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2058-chny-2011-14-r-hariprasad-chennai-ito-chennai</loc>
               <lastmod>2025-06-05T13:57:13.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1068-chny-2012-14-m-s-sumukha-synthetics-chennai-acit-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-762-chny-2012-14-k-devaraja-devaraj-chennai-acit-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-rjt-2012-14-the-acit-circle-2-jamnagar-tacon-infrastructure-pvt-ltd-porbandar</loc>
               <lastmod>2025-04-16T11:07:25.767Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7821-mum-2010-14-dcit-13-1-mumbai-m-ochhavlal-amp-co-mumbai</loc>
               <lastmod>2025-04-13T14:14:01.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-rjt-2012-14-mansukhbhai-virjibhai-vekaria-rajkot-gujarat-the-income-tax-officer-ward-1-3-rajkot-gujarat</loc>
               <lastmod>2025-04-13T20:42:06.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-17-ahd-2013-16-shri-jayendra-n-shah-baroda-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2025-04-12T09:49:00.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-46-ind-2013-23-m-s-pratibha-exims-pvt-ltd-indore-the-acit-ratlam</loc>
               <lastmod>2025-04-16T17:56:34.767Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4163-mum-2011-14-acit-14-3-mumbai-viren-j-shah-mumbai</loc>
               <lastmod>2025-04-21T09:01:26.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-833-bang-2011-14-m-s-sri-ganesh-shipping-agency-mangalore-acit-mangalore</loc>
               <lastmod>2025-04-16T19:21:33.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-78-ind-2010-16-m-s-explorer-marketing-p-ltd-indore-the-asstt-commissioner-of-income-tax-circle-4-1-indore</loc>
               <lastmod>2025-04-16T17:56:30.341Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-39-ind-2010-16-m-s-explorer-marketing-pvt-ltd-indore-the-a-c-i-t-indore</loc>
               <lastmod>2025-04-16T17:56:30.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-674-mum-2011-14-apollo-finvest-india-ltd-mumbai-dcit-9-1-mumbai</loc>
               <lastmod>2025-04-14T14:21:07.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7789-mum-2010-14-acit-25-3-mumbai-anjana-sushil-mishra-mumbai</loc>
               <lastmod>2025-04-14T14:21:08.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8344-mum-2010-14-ito-11-2-1-mumbai-dr-avinash-c-tiwari-mumbai</loc>
               <lastmod>2025-04-14T14:21:08.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8570-mum-2010-14-kasturi-construction-mumbai-ito-wd-3-2-mumbai</loc>
               <lastmod>2025-04-14T14:28:00.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8512-mum-2010-14-ito-wd-3-2-mumbai-kasturi-construction-mumbai</loc>
               <lastmod>2025-04-14T14:28:00.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-75-del-2010-23-vinod-behari-jain-huf-new-delhi-ito-ward-36-4-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.953Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-173-chny-2012-23-s-balamurali-chennai-acit-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-63-chny-2013-24-acit-chennai-v-g-p-amp-co-chennai</loc>
               <lastmod>2025-07-07T14:10:02.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-61-chny-2013-24-jcit-osd-chennai-v-g-p-amp-co-chennai</loc>
               <lastmod>2025-07-07T14:10:02.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-bang-2011-14-smt-r-shanti-bangalore-ito-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-chny-2013-14-acit-chennai-aashana-investments-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-chny-2013-14-acit-chennai-akshay-mercantile-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-chny-2013-14-acit-chennai-akshay-communications-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1358-chny-2012-14-dcit-coimbatore-shri-t-k-chandran-tiruppur</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-513-chny-2013-14-ito-chennai-n-rakesh-kumar-chennai</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1341-chny-2012-14-acit-chennai-m-s-aban-offshore-ltd-chennai</loc>
               <lastmod>2025-07-10T06:43:47.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-105-hyd-2013-24-m-s-v-arks-engineers-pvt-ltd-hyderabad-dy-cit-circle-3-3-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-146-hyd-2013-24-dit-exemptions-hyderabad-palem-mangamma-trust-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-82-hyd-2013-24-k-gopi-hyderabad-dcit-circle-2-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-168-hyd-2012-24-ito-ward-2-warangal-m-s-k-n-murthy-jewellers-warangal</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-126-hyd-2013-24-sri-venkata-sai-educational-society-hyderabad-acit-central-circle-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-80-hyd-2013-24-smt-m-pushpamma-r-r-dist-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-75-hyd-2013-24-m-b-sudarshan-r-r-dist-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-77-hyd-2013-24-b-n-chandramohan-r-r-dist-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-74-hyd-2013-24-smt-m-saraswathi-r-r-dist-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-73-hyd-2013-24-m-b-janardhan-r-r-dist-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-29-hyd-2013-23-ito-ward-16-2-hyderabad-nsl-nagapatnam-power-and-infratech-ltd-formerly-nsl-power-and-infratech-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-hyd-2013-16-the-acit-cir-2-2-hyderabad-shri-gyan-kumar-agarwal-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-387-hyd-2013-14-ito-ward-15-3-hyderabad-m-s-vijaya-bhargavi-chit-funds-private-limited-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-634-hyd-2012-14-acit-circle-16-1-hyderabad-northgate-technologies-limited-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-428-hyd-2012-14-dcit-central-circle-4-hyderabad-sri-ravinder-kumar-also-known-as-ravinder-kumar-agarwal-or-ravinder-kumar-gupta-secunderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-414-hyd-2012-14-sushee-hi-tech-constructions-p-ltd-now-known-as-sushee-infra-p-ltd-hyderabad-ito-ward-3-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-hyd-2012-14-sri-ravinder-kumar-secunderabad-dcit-central-cirlce-4-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-529-hyd-2010-14-dcit-hyderabad-smt-hameeda-bai-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-125-hyd-2009-14-ncc-ecci-jv-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-50-chny-2013-24-p-karunanidhi-kumbakonam-ito-kumbakonam</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-45-chny-2013-24-k-palanisamy-kumbakonam-ito-kumbakonam</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-48-chny-2013-24-k-palanisamy-kumbakonam-ito-kumbakonam</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-44-chny-2013-24-k-palanisamy-kumbakonam-ito-kumbakonam</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-58-chny-2013-24-arkema-peroxides-india-private-ltd-chennai-addl-cit-chennai</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-42-chny-2013-24-m-rajendran-kumbakonam-ito-kumbakonam</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-37-chny-2013-24-p-ramasamy-kumbakonam-ito-kumbakonam</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-coch-2013-14-sri-p-srinivas-calicut-asstt-director-of-incometax-intl-taxation-kochi-cochin</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-coch-2012-14-sri-arun-thomas-thiruvalla-acit-thiruvalla</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-coch-2012-14-sri-m-ayoob-kannur-dcit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-coch-2012-14-sri-m-ayoob-kannur-dcit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-coch-2012-14-sri-m-ayoob-kannur-dcit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-624-coch-2011-14-city-centre-palakkad-acit-palakkad</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-482-coch-2011-14-t-sherafudeen-malappuram-ito-tirur</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-480-coch-2011-14-south-indian-bank-ltd-trichur-acit-trichur</loc>
               <lastmod>2025-07-22T10:42:20.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-coch-2012-14-the-kerala-state-financial-enterprises-ltd-trichur-acit-trichur</loc>
               <lastmod>2025-07-22T10:42:20.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-coch-2012-14-the-kerala-state-financial-enterprises-ltd-trichur-acit-trichur</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-coch-2009-14-the-kerala-state-financial-enterprises-ltd-thrissur-the-additional-commissioner-of-income-tax-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-coch-2013-14-prudential-logistics-amp-transports-calicut-ito-calicut</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-9-ctk-2013-23-m-s-orissa-state-police-housing-amp-welfare-corporation-ltd-bhubaneswar-dcit-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1092-kol-2007-14-united-bank-of-india-kolkata-a-c-i-t-cir-6-kolkata-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-kol-2012-14-united-bank-of-india-kolkata-dcit-circle-6-kolkata-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-526-ctk-2012-14-m-s-rishikesh-industries-cuttack-acit-cuttack</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-ctk-2013-14-m-s-pasupati-feeds-cuttack-acit-circle-2-1-cuttack-cuttack</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-ctk-2013-14-bijay-kumar-mohapatra-bhadrak-ito-bhadrak</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kandla-salt-leaseholder-welfare-association-union-of-india-and-tariff-authority-for-major-ports-and-kandla-port-trust-and-m-s-vyas-associates-c-sca-7455-2012</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-hyderabad-rusmi-distilleries-pvt-ltd-79</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/malabar-gold-private-limited-commercial-tax-officer-kozhikode-and-commissioner-of-central-excise-customs-calicut-commissionerate-and-state-of-kerala-2213-2012</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-o-antony-deceased-represented-by-l-h-a-a-ouseph-income-tax-officer-ward-5-division-i-thrissur-and-commissioner-of-income-tax-thrissur-31520</loc>
               <lastmod>2025-09-18T07:06:35.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-visakhapatnam-manchanganga-seas-foods-limited-13-15-of-2001</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raj-petro-specialities-union-of-india-thro-joint-secretary-17481-2012-1265-2013</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-hyderabad-exel-rubber-limited-hyderabad-10</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-rajkamal-complex-lakshmipuram-main-road-guntur-07-pullaiah-roadways-main-road-perala-prakasham-district-127</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-guntur-christ-evangelical-luthern-ministries-guntur-139</loc>
               <lastmod>2025-09-18T06:57:30.117Z</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-assistant-commissioner-of-income-tax-cicle-11-2-c-r-building-queens-road-bangalore-garniwal-exports-p-ltd-100-2007</loc>
               <lastmod>2025-09-18T07:07:38.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-gujarat-informatics-ltd-502-2013-503-2013</loc>
               <lastmod>2025-09-18T07:08:01.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-mum-2013-24-kpmg-dcit-rg-11-2</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-174-mum-2013-24-ratna-prabha-g-sawamt-asst-cit-23-1</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1811-mum-2012-14-cenzer-industries-ltd-mumbai-addl-cit-5-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7207-mum-2003-14-dcit-cir-6-3-m-s-glaxo-india-ltd</loc>
               <lastmod>2025-12-25T08:18:31.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6159-mum-2003-14-glaxo-smithkline-pharmaceuticals-ltd-jcit-spl-rg-53</loc>
               <lastmod>2025-12-25T08:18:31.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-dilip-surana-lr-of-late-ghevarchand-surana-the-commissioner-of-income-tax-bangalore-ii-and-the-deputy-commissioner-of-income-tax-circle-3-1-7064-2013</loc>
               <lastmod>2025-12-25T08:00:24.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amblee-hotels-ltd-the-income-tax-officer-ward-11-1-and-the-tax-recovery-officer-range-11-3787-3788-2013</loc>
               <lastmod>2025-12-25T08:00:24.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/fibres-and-fabrics-international-pvt-ltd-the-commissioner-of-income-tax-bangalore-i-119-120-2013</loc>
               <lastmod>2025-12-25T08:00:24.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-69-kol-2012-23-trimline-vyapar-p-ltd-kolkata-ito-ward-9-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4147-mum-2011-14-l-amp-t-komatsu-ltd-mumbai-cit-2-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8130-mum-2011-14-aum-aditya-realtors-mumbai-ito-15-1-3-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8029-mum-2011-14-aquatech-engineers-mumbai-addl-cit-rg-18-1-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-33-mum-2013-24-strapping-solutions-ito-9-3-2</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1332-kol-2011-14-ito-ward-1-raiganj-uttar-dinajpur-m-s-nathmal-saraogi-uttar-dinajpur</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-kol-2012-14-smt-vinita-singhania-kolkata-dcit-central-circle-vi-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1483-kol-2011-14-ito-ward-50-1-kolkata-kolkata-m-s-kanjilal-jewellers-north-24-parganas</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1479-kol-2011-14-ito-ward-9-1-kolkata-kolkata-m-s-trimline-vyapaar-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1662-kol-2011-14-ito-ward-42-1-kolkata-kolkata-smt-premlata-gupta-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-chandi-1999-14-sh-subash-chander-sirsa-ito-sirsa</loc>
               <lastmod>2025-04-17T19:42:45.902Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1314-chandi-2010-14-punjab-state-seed-certification-authority-chandigarh-cit-i-chandigarh</loc>
               <lastmod>2025-04-17T19:49:43.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-513-chandi-2012-14-shri-jainendra-gurukul-panchkula-cit-panchkula</loc>
               <lastmod>2025-04-17T21:42:39.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-chandi-2013-14-market-committee-panchkula-ito-panchkula</loc>
               <lastmod>2025-04-17T21:42:39.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-chandi-2001-14-ito-kurukshetra-m-s-kansal-cold-storage-amp-ice-factory-ishmailabad</loc>
               <lastmod>2025-04-17T20:35:49.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-963-chandi-2010-14-ito-ludhiana-sh-sudhir-kumar-sharma-ludhiana</loc>
               <lastmod>2025-04-17T21:07:42.524Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-962-chandi-2010-14-ito-ludhiana-smt-shobha-sharma-ludhiana</loc>
               <lastmod>2025-04-17T21:07:42.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-249-chandi-2013-14-acit-patiala-m-s-vishal-coaters-pvt-ltd-patiala</loc>
               <lastmod>2025-04-17T20:42:40.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-722-chandi-2012-14-acit-chandigarh-sh-gurmukh-singh-chandigarh</loc>
               <lastmod>2025-04-17T21:42:39.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-621-chandi-2012-14-m-s-oasis-leathers-pvt-ltd-chandigarh-cit-i-chandigarh</loc>
               <lastmod>2025-04-17T19:35:47.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-748-chandi-2012-14-m-s-m-k-industries-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-17T21:00:42.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-21-asr-2013-24-the-income-tax-officer-jammu-smt-shilpa-gulla-jammu</loc>
               <lastmod>2025-04-17T07:00:44.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-37-asr-2013-24-m-s-doaba-college-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-17T07:00:43.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3050-del-2007-14-johnson-diversey-india-p-ltd-dcit-circle-4-1</loc>
               <lastmod>2025-04-13T13:21:04.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-422-mum-2011-14-lalchand-siraldas-rohra-mumbai-the-dy-comm-of-income-tax-14-2-mumbai</loc>
               <lastmod>2025-04-13T13:21:04.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-11-mum-2012-16-sharad-s-ruia-mumbai-acit-cen-cir-34-mumbai</loc>
               <lastmod>2025-04-13T23:35:01.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2428-mum-2008-14-m-s-indage-hotels-ltd-mumbai-the-acit-cir-6-1-mumbai</loc>
               <lastmod>2025-04-14T12:07:00.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-32-ahd-2013-24-abhishek-engineers-pvt-ltd-ahmedabad-the-cit-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-565-ahd-2010-16-the-ito-ward-2-2-surat-shri-laxminarayan-soni-surat</loc>
               <lastmod>2025-05-19T13:26:34.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-783-pun-2009-14-dcit-nashik-shri-madhavrao-tulshiram-patil-nashik</loc>
               <lastmod>2025-04-15T12:49:18.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-pun-2012-14-mr-mr-kewalkumar-jain-pune-dy-cit-cir-4-pune</loc>
               <lastmod>2025-04-20T06:36:23.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-pun-2012-14-dy-cit-cir-3-pune-pune-shri-gautam-m-gelada-pune</loc>
               <lastmod>2025-04-20T04:08:12.090Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-pun-2012-14-siddhashram-kolhapur-cit-ii-kolhapur-kolhapur</loc>
               <lastmod>2025-04-20T04:08:12.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-4-pan-2013-23-smt-nilima-satoskar-panaji-dy-comm-of-income-tax-cent-circle-panaji</loc>
               <lastmod>2025-04-20T03:08:12.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-pan-2013-14-mr-muktar-shamshuddin-shaikh-margao-asst-commissioner-of-income-tax-margao</loc>
               <lastmod>2025-04-20T03:08:08.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-pan-2012-14-asst-commissioner-of-income-tax-panaji-m-s-dukle-construction-panaji</loc>
               <lastmod>2025-04-20T03:29:16.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-pan-2013-23-tahir-isani-acit-circle-2-1-panaji</loc>
               <lastmod>2025-04-20T03:29:16.974Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-5-pan-2013-23-mr-tahir-isani-mapusa-acit-circle-2-1-panaji</loc>
               <lastmod>2025-04-20T03:29:17.025Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-pun-2011-14-smt-biyani-bhagwatidevi-kolhapur-ito-wd-1-ichalkaranji</loc>
               <lastmod>2025-04-20T05:50:11.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1405-pun-2011-14-leena-rahul-tupe-pune-asst-comm-of-income-tax-pune</loc>
               <lastmod>2025-04-20T05:50:07.024Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-pun-2011-14-shri-ramdas-arjun-hagawane-pune-ito-cib-2-pune-pune</loc>
               <lastmod>2025-04-20T08:57:06.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-784-pun-2012-14-acit-cir-5-pune-pune-m-s-viraj-properties-pune</loc>
               <lastmod>2025-04-20T08:57:07.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1218-pun-2010-14-ito-ward-3-2-pune-m-s-a-v-bhat-developers-pune</loc>
               <lastmod>2025-04-20T08:50:26.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-pun-2011-14-m-s-paradise-construction-pune-addl-cit-range-4-pune</loc>
               <lastmod>2025-04-20T07:22:32.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1432-mum-2013-14-dream-world-concepts-p-ltd-mumbai-ito-8-1-3-mumbai</loc>
               <lastmod>2025-04-13T18:21:02.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1715-mum-2013-14-late-abdul-sattar-ansari-l-h-mr-shiraz-ansari-mumbai-acit-19-2-mumbai</loc>
               <lastmod>2025-04-13T18:21:03.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1807-mum-2013-14-vilas-shankar-dalvi-navi-mumbai-ito-22-3-2-navi-mumbai</loc>
               <lastmod>2025-04-13T18:21:03.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2132-mum-2013-14-puneet-mahajan-mumbai-ito-23-1-1-mumbai</loc>
               <lastmod>2025-04-13T18:21:03.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-pun-2012-14-jaikisan-sumitrai-ganwani-pune-ito-ward-1-3-pune-pune</loc>
               <lastmod>2025-04-20T04:43:14.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-716-pun-2012-14-shri-choridya-dilip-motilalji-pune-dy-cit-cir-9-pune-pune</loc>
               <lastmod>2025-04-20T04:43:14.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-658-pun-2011-14-shri-moti-udharam-panjabi-pune-acit-cent-cir-2-1-pune</loc>
               <lastmod>2025-04-20T04:08:10.581Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-664-pun-2011-14-shri-sunderdas-u-panjabi-pune-acit-cent-cir-1-2-pune</loc>
               <lastmod>2025-04-20T04:08:10.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-461-asr-2012-14-m-s-gna-duraparts-jalandhar-the-addl-commissioner-of-incomet-ax-jalandhar</loc>
               <lastmod>2025-04-17T06:07:46.085Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-asr-2013-14-the-deputy-commissioner-of-income-tax-phagwara-the-phillaur-primary-co-op-agri-dev-bank-ltd-phagwara</loc>
               <lastmod>2025-04-17T06:14:56.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-asr-2009-14-m-s-aaren-exports-jalandhar-acit-jalandhar</loc>
               <lastmod>2025-04-17T06:49:38.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-225-mum-2012-24-infiniti-modules-p-ltd-ito-wd-8-2-1</loc>
               <lastmod>2025-04-14T21:14:03.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-12-jodh-2010-16-smt-kusum-lata-sarda-jodhpur-dcit-nagaur</loc>
               <lastmod>2025-04-15T18:42:25.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-jodh-2011-24-sh-mani-ram-prop-m-s-mani-ram-rameshwar-lal-sriganganagar-ao-sriganganagar</loc>
               <lastmod>2025-04-15T18:42:26.044Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-pun-2012-14-dy-cit-cir-2-pune-pune-shri-subhash-v-supnekar-pune</loc>
               <lastmod>2025-04-15T20:00:25.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-pun-2012-14-income-tax-officer-dhule-m-s-sew-precision-joint-venture-dhule</loc>
               <lastmod>2025-04-20T09:01:18.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-123-del-2012-24-m-s-tayal-cincast-p-ltd-muzaffarnagar-dcit-muzaffarnagar</loc>
               <lastmod>2022-04-07T06:24:56.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-122-chandi-2012-24-ito-tds-i-chandigarh-supdt-engineer-nangal</loc>
               <lastmod>2025-04-17T19:42:47.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-chandi-2013-24-sh-amit-sharma-kaithal-ito-kaithal</loc>
               <lastmod>2025-04-17T21:42:39.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-60-chandi-2011-24-m-s-skytel-communication-ltd-new-delhi-acit-solan</loc>
               <lastmod>2025-04-17T19:42:47.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-91-chandi-2012-24-bharti-bhushan-jindal-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-17T20:35:48.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-chandi-2013-24-acit-patiala-m-s-state-bank-of-patiala-patiala</loc>
               <lastmod>2025-04-17T20:35:50.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-chandi-2013-24-acit-patiala-m-s-state-bank-of-patiala-patiala</loc>
               <lastmod>2025-04-17T20:35:50.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-pun-2012-14-acit-cen-cir-aurangabad-aurangabad-mulay-construction-p-ltd-aurangabad</loc>
               <lastmod>2025-04-20T08:15:15.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-661-pun-2011-14-shri-moti-udharam-panjabi-pune-acit-cent-cir-2-1-pune</loc>
               <lastmod>2025-04-20T04:08:10.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-pan-2012-14-the-vice-chancellor-belgaum-the-asst-commissioner-of-income-tax-belgaum</loc>
               <lastmod>2025-04-16T09:21:29.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-pan-2012-14-asst-commissioner-of-income-tax-panaji-mr-tahir-isani-mapusa</loc>
               <lastmod>2025-04-20T03:29:17.000Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-796-mum-2011-14-kaushal-arts-mumbai-ito-18-2-3-mumbai</loc>
               <lastmod>2025-04-13T16:35:03.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2835-mum-2012-14-jafkay-p-ltd-mumbai-ito-4-2-3-mumbai</loc>
               <lastmod>2025-04-16T12:49:27.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7014-mum-2011-14-golden-cross-pharma-p-ltd-mumbai-asst-cit-rg-6-3-mumbai</loc>
               <lastmod>2025-04-13T13:07:00.251Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1395-mum-2012-14-packswell-combine-p-ltd-mumbai-ito-9-2-4-mumbai</loc>
               <lastmod>2025-04-19T22:36:08.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-444-jpr-2013-14-praveen-jain-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-19T13:08:24.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1446-mum-2012-14-ito-21-1-4-mumbai-premlata-l-singh-mumbai</loc>
               <lastmod>2025-04-14T20:21:07.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-50-ahd-2008-16-the-ito-ward-6-5-ahmedabad-shri-bharat-govindbhai-patel-ahmedabad</loc>
               <lastmod>2025-04-17T02:28:35.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5154-mum-2011-14-ito-wd-3-1-thane-k-nareshchandra-huf-thane</loc>
               <lastmod>2025-04-14T14:21:07.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7787-mum-2010-14-acit-25-3-mumbai-anita-ashok-agarwal-mumbai</loc>
               <lastmod>2025-04-14T14:21:08.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8217-mum-2011-14-lalaji-k-shah-huf-mumbai-dcit-cen-cir-17-amp-28-mumbai</loc>
               <lastmod>2025-04-14T14:21:08.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-353-mum-2012-24-l-h-of-late-komal-samtani-asstt-cit-19-1</loc>
               <lastmod>2025-04-12T03:21:00.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-774-mum-2012-24-bear-stearns-amp-co-inc-asst-cit-it-rg-3-2</loc>
               <lastmod>2025-04-12T03:00:07.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-93-ahd-2012-23-shri-kamlesh-nandlal-thakkar-ahmedabad-the-income-tax-officer-ward-7-2-ahmedabad</loc>
               <lastmod>2025-04-17T10:00:37.034Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-lkw-2011-14-m-s-ramshree-steels-pvt-ltd-ito-6-2-kanpur</loc>
               <lastmod>2025-04-16T06:56:24.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-507-ahd-2010-16-the-dcit-circle-4-ahmedabad-shri-amit-n-shah-ahmedabad</loc>
               <lastmod>2025-04-17T03:35:32.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-alld-2012-14-m-s-kesarwani-sheetalaya-allahabad-dcit-allahabad</loc>
               <lastmod>2025-04-17T04:42:33.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-rjt-2011-14-the-ito-ward-1-3-jamnagar-devikaben-ranchhodbhai-harvera-jamnagar</loc>
               <lastmod>2025-04-13T20:42:05.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1297-rjt-2010-14-the-ito-ward-1-3-jamnagar-shri-ramji-khajuria-bhadra-jamnagar</loc>
               <lastmod>2025-04-13T20:42:05.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3413-mum-2012-14-vaqas-sagir-dond-thane-ito-wd-1-4-kalyan</loc>
               <lastmod>2025-04-13T14:21:04.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3411-mum-2012-14-vaqas-sagir-dond-thane-ito-wd-1-4-kalyan</loc>
               <lastmod>2025-04-13T14:21:04.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5063-mum-2012-14-vinay-girdhari-motwani-mumbai-jt-cit-rg-12-2-mumbai</loc>
               <lastmod>2025-04-20T23:29:17.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-37-chny-2013-23-k-venkatesan-chennai-ito-chennai</loc>
               <lastmod>2025-04-16T20:49:38.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1462-kol-2010-14-shri-nirmal-kumar-bose-siliguri-ito-ward-3-1-siliguri-siliguri</loc>
               <lastmod>2025-04-21T14:29:37.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-360-ind-2012-16-the-acit-3-1-bhopal-shri-u-k-samal-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-345-ind-2012-16-shri-u-k-samal-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.680Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-281-ind-2012-16-the-acit-3-1-bhopal-shri-u-k-samal-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-344-ind-2012-16-shri-u-k-samal-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-280-ind-2012-16-the-acit-3-1-bhopal-shri-u-k-samal-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-ind-2012-14-shri-bhartesh-kumar-jain-indore-the-ito-2-1-indore</loc>
               <lastmod>2025-04-15T22:14:25.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-41-ind-2013-23-m-s-ramani-ice-cream-co-pvt-ltd-bhopal-the-acit-2-1-bhopal</loc>
               <lastmod>2025-04-15T22:14:27.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-842-ahd-2010-16-shri-suresh-c-patel-anand-the-acit-circle-2-baroda</loc>
               <lastmod>2025-04-17T00:07:42.542Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-jodh-2013-14-acit-udaipur-shri-raj-kumar-soni-udaipur</loc>
               <lastmod>2025-04-15T18:42:26.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-jodh-2013-14-smt-sharmila-singhvi-jodhpur-acit-jodhpur</loc>
               <lastmod>2025-04-15T18:42:26.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-jpr-2013-14-narang-diamond-stones-jaipur-acit-bharatpur</loc>
               <lastmod>2025-04-15T22:56:24.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-rjt-2012-14-the-acit-circle-2-jamnagar-m-s-standard-buildcon-jamnagar</loc>
               <lastmod>2025-04-20T10:01:21.079Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-rjt-2012-14-the-ito-ward-5-2-rajkot-gujarat-m-s-gunjan-developers-rajkot-gujarat</loc>
               <lastmod>2025-04-20T10:01:21.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-41-ind-2010-16-m-s-explorer-marketing-pvt-ltd-indore-the-a-c-i-t-indore</loc>
               <lastmod>2025-04-16T17:56:30.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-jodh-2013-14-ito-bikaner-shri-jitender-kumar-kochar-bikaner</loc>
               <lastmod>2025-04-19T13:29:19.971Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-mum-2012-14-karla-engine-components-ltd-mumbai-dcit-8-3-osd-mumbai</loc>
               <lastmod>2025-04-13T23:42:04.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-mum-2013-23-lastra-niraj-p-ltd-mumbai-dcit-8-2-mumbai</loc>
               <lastmod>2025-04-13T16:14:07.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-lkw-2013-14-akhilesh-kumar-kalra-individual-lucknow-commissioner-of-income-tax-appeal-ii-lucknow</loc>
               <lastmod>2025-04-19T16:08:01.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-rjt-2013-14-shri-kantilal-n-patel-gondal-the-deputy-commissioner-of-income-tax-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-04-16T11:00:31.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-rjt-2011-14-the-ito-ward-5-1-rajkot-gujarat-m-s-parekh-ishwarlal-chunilal-rajkot-gujarat</loc>
               <lastmod>2025-04-13T18:28:05.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-rjt-2011-14-shri-himatlal-b-shah-una-the-deputy-commissioner-of-income-tax-junagadh-circle-1-junagadh</loc>
               <lastmod>2025-04-16T11:07:25.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-765-chny-2012-14-k-devaraja-devaraj-chennai-acit-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-64-chny-2013-23-himt-educational-trust-chennai-adit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-76-chny-2013-23-adithya-ferro-alloys-p-ltd-karaikal-dcit-thanjavur</loc>
               <lastmod>2025-06-05T13:57:13.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-476-del-2012-23-m-s-gupta-bros-india-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T03:14:51.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-252-ahd-2011-23-m-s-land-mark-construction-navsari-the-income-tax-officer-ward-2-navsari</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1723-kol-2011-14-ito-ward-4-1-kolkata-kolkata-m-s-r-b-properties-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-21T07:50:34.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5009-mum-2012-14-n-g-group-navi-mumbai-ito-22-3-3-navi-mumbai</loc>
               <lastmod>2025-04-21T10:08:45.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-23-ahd-2013-16-shri-jayendra-n-shah-baroda-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2024-10-09T21:28:48.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-27-ahd-2013-16-the-acit-central-circle-2-baroda-shri-jayendra-n-shah-baroda</loc>
               <lastmod>2024-10-09T21:28:48.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-asr-2000-14-the-punjab-kashmir-finance-p-ltd-jalandhar-city-the-joint-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-asr-2001-14-phf-leasing-ltd-jalandhar-additional-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1570-kol-2011-14-acit-circle-29-kolkata-kolkata-m-s-ans-impex-kolkata</loc>
               <lastmod>2024-10-09T20:29:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-lkw-2011-14-the-income-tax-officer-v-3-lucknow-syed-rizwan-murtza-lucknow</loc>
               <lastmod>2024-10-09T20:29:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-399-lkw-2012-14-dy-commissioner-of-income-tax-4-kanpur-m-s-tread-stone-ltd-kanpur</loc>
               <lastmod>2025-04-19T15:49:57.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-627-lkw-2012-14-sahara-india-karyakarta-contributory-lucknow-income-tax-officer-3-4-lucknow</loc>
               <lastmod>2025-04-19T15:49:57.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-319-lkw-2011-14-m-s-kothari-products-ltd-kanpur-cit-central-kanpur</loc>
               <lastmod>2025-04-19T15:36:04.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1899-chny-2011-14-smt-amudha-gopi-chennai-ito-chennai</loc>
               <lastmod>2025-04-17T09:42:41.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-rjt-2013-14-shri-hari-education-amp-charitable-trust-junagadh-the-commissioner-of-income-tax-rajkot-iii-rajkot-gujarat</loc>
               <lastmod>2025-04-16T11:00:31.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-554-chny-2013-14-dcit-chennai-shriram-engineering-construction-company-ltd-chennai</loc>
               <lastmod>2025-07-10T06:43:47.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1680-hyd-2012-14-the-income-tax-officer-ward-10-2-hyderabad-sri-anjaneya-sharma-secunderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-hyd-2010-14-the-dcit-hyderabad-shri-mohammed-shaffi-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-hyd-2012-14-ravinder-kumar-secunderabad-dcit-central-circle-4-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-hyd-2012-14-dcit-central-circle-4-hyderabad-sri-ravinder-kumar-also-known-as-ravinder-kumar-agarwal-or-ravinder-kumar-gupta-secunderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-hyd-2012-14-ravinder-kumar-secunderabad-dcit-central-circle-4-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-hyd-2013-23-k-n-r-constructions-limited-hyderabad-dy-cit-central-circle-3-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-25-hyd-2013-23-acit-circle-2-2-hyderabad-sri-gyan-kumar-agarwal-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-140-hyd-2013-24-m-s-ushodaya-enterprises-ltd-hyderabad-dy-cit-circle-16-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-70-hyd-2013-24-smt-m-pochamma-r-r-dist-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-55-hyd-2013-24-ganesh-wines-r-r-dist-ito-wd-8-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-58-chny-2013-23-edac-engineering-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-67-chny-2013-24-acit-chennai-v-g-p-housing-p-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-510-chny-2013-14-manav-menon-chennai-dcit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-335-chny-2012-14-m-s-sakthi-properties-cbe-ltd-chennai-acit-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-chny-2012-14-m-s-sakthi-properties-cbe-ltd-chennai-acit-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-chny-2013-14-acit-chennai-aashana-investments-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-chny-2013-14-acit-chennai-akshay-communications-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-chny-2013-14-acit-chennai-aashana-investments-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-chny-2013-14-acit-chennai-akshay-communications-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1353-chny-2012-14-dcit-coimbatore-shri-k-vinayagam-tiruppur</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-59-chny-2013-24-arkema-peroxides-india-private-ltd-chennai-addl-cit-chennai</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-255-chny-2012-24-a-khader-mohideen-chennai-dcit-chennai</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-coch-2013-14-dcit-ernakulam-m-s-south-shore-icecream-p-ltdp-ltd-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-coch-2013-14-focuz-corporation-p-ltd-cochin-dcit-cochin</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-coch-2013-14-prudential-logistics-and-transorts-calicut-ito-calicut</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-coch-2012-14-acit-ernakulam-m-s-innovative-foods-ltd-cochin</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-coch-2012-14-sri-m-ayoob-kannur-dcit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-coch-2012-14-sri-m-ayoob-kannur-dcit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-479-coch-2011-14-south-indian-bank-ltd-trichur-acit-trichur</loc>
               <lastmod>2025-07-22T10:42:20.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-51-coch-2013-24-sri-t-t-kuruvila-cochin-dcit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-lkw-2012-14-prakash-chandra-sharma-kanpur-commissioner-of-income-tax-ii-kanpur</loc>
               <lastmod>2025-04-19T16:29:05.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-bangalore-sri-somanadri-bhupal-hyderabad-and-sri-shalini-bhupal-hyderabad-and-smt-g-indira-k-reddy-hyderabad-31-1999-37-2000-38-2000-47-2000</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-visakhapatnam-manchanganga-seas-foods-limited-13-15-of-2001</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raj-petro-specialities-union-of-india-thro-joint-secretary-17481-2012-1265-2013</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-v-hyderabad-arpitha-constructions-144</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1331-kol-2011-14-r-e-i-agro-ltd-kolkata-dcit-central-circle-xxvii-kolkata-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1684-kol-2011-14-m-s-simplex-som-datt-builders-j-v-kolkata-ito-ward-33-4-kolkata-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-527-ctk-2012-14-m-s-rishikesh-industries-cuttack-acit-cuttack</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-visakhapatnam-godavari-co-operative-milk-products-union-ltd-rajahmundry-50-of-2000-21-of-2001</loc>
               <lastmod>2025-09-18T06:59:50.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2896-mum-2011-14-ito-11-1-1-mumbai-abdul-g-nadiadwala-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8584-mum-2010-14-acit-2-1-mumbai-atc-clearingg-amp-shipping-p-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-kol-2012-23-m-s-nad-enterprise-durgapur-acit-circle-2-durgapur-durgapur</loc>
               <lastmod>2026-01-13T08:54:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-29-kol-2012-23-fairland-development-pvt-ltd-kolkata-ito-ward-2-2-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manoharlal-agarwal-commissioner-of-income-tax-3-1-7246-2013</loc>
               <lastmod>2025-12-25T08:05:45.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6694-mum-2011-14-jayesh-d-parekh-mumbai-ito-4-2-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7125-mum-2003-14-dcit-cir-6-3-m-s-glaxo-india-ltd</loc>
               <lastmod>2025-12-25T08:18:31.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7252-mum-2003-14-dcit-6-3-mumbai-m-s-glaxo-smithkline-pharmaceuticals-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-274-mum-2004-23-glaxosmithkline-pharmaceuticals-ltd-glaxo-india-ltd-dcit-cir-6-3</loc>
               <lastmod>2025-12-25T08:18:31.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-mum-2013-24-kpmg-jcit-rg-11-2</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-mum-2013-24-kpmg-jcit-rg-11-2</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-mum-2013-24-kpmg-jcit-rg-11-2</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mutta-venkata-ramana-5-others-the-income-tax-officer-ward-2-2-range-2-visakhapatnam-2-others-12269</loc>
               <lastmod>2025-12-25T08:55:16.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-61-mum-2013-24-chandramohan-amarnath-ito-19-3-1</loc>
               <lastmod>2025-04-20T01:22:18.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-14-kol-2011-16-smt-sonam-agarwalla-kolkata-dcit-central-circle-vi-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1678-kol-2011-14-ito-ward-9-4-kolkata-kolkata-m-s-kali-kripa-agro-investment-pvt-limited-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1005-kol-2011-14-narendra-tea-co-p-ltd-kolkata-acit-circle-3-siliguri-siliguri</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1624-kol-2011-14-shri-subhas-chanda-ghosh-howrah-acit-circle-25-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-218-kol-2009-14-narendra-tea-co-p-ltd-kolkata-d-c-i-t-cc-3-siliguri-siliguri</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1116-kol-2012-14-dulal-kanti-chowdhury-kolkata-dcit-circle-50-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-832-kol-2012-14-shyama-nand-jha-howrah-acit-cir-46-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-asr-2013-24-m-s-sai-kirpa-waxing-plant-abohar-the-income-tax-officer-abohar</loc>
               <lastmod>2025-04-17T07:00:44.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-asr-2010-24-m-s-broadway-overseas-ltd-jalandhar-the-additional-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T07:00:44.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-asr-2010-24-m-s-broadway-overseas-ltd-jalandhar-the-additional-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T07:00:44.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1099-pun-2011-14-mr-bharat-m-nagori-pune-dy-comm-of-income-tax-pune</loc>
               <lastmod>2025-04-20T07:22:26.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-pun-2012-14-acit-cir-08-pune-pune-m-s-arm-products-pune</loc>
               <lastmod>2025-04-20T07:22:32.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-pun-2012-14-b-u-bhandari-nandgude-patil-associates-pune-dcit-circle-3-pune-pune</loc>
               <lastmod>2025-04-20T04:50:07.264Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2485-pun-2012-14-shri-vishwakalyan-jivraksha-pratishthan-pune-ito-pune</loc>
               <lastmod>2025-04-20T04:57:05.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-pan-2012-14-the-vice-chancellor-belgaum-asst-commissioner-of-income-tax-belgaum</loc>
               <lastmod>2025-04-16T09:21:29.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-pan-2012-14-the-vice-chancellor-belgaum-asst-commissioner-of-income-tax-belgaum</loc>
               <lastmod>2025-04-16T09:21:29.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-pan-2012-14-the-vice-chancellor-belgaum-asst-commissioner-of-income-tax-belgaum</loc>
               <lastmod>2025-04-16T09:21:29.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-289-rjt-2012-14-the-ito-ward-bhuj-shri-shashikant-n-patel-bhuj</loc>
               <lastmod>2025-04-13T20:42:06.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-238-rjt-2011-14-the-ito-ward-3-2-jamnagar-shri-nitinkumar-muljibhai-vora-jamnagar</loc>
               <lastmod>2025-04-20T10:01:21.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2801-mum-2008-14-the-acit-cir-6-3-mumbai-m-s-mettel-toys-i-p-ltd-mumbai</loc>
               <lastmod>2025-04-12T03:21:04.055Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5935-mum-2006-14-m-s-century-textiles-amp-industries-ltd-mumbai-acit-rg-6-2-mumbai</loc>
               <lastmod>2025-04-21T16:43:34.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1298-rjt-2010-14-the-ito-ward-1-3-jamnagar-smt-ramilabe-ramji-bhadra-jamnagar</loc>
               <lastmod>2025-04-14T21:14:04.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4697-mum-2008-14-crown-maritime-co-i-ltd-mumbai-acit-9-1-mumbai</loc>
               <lastmod>2025-04-19T22:36:08.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3620-mum-2011-14-laxmi-cotton-traders-ltd-mumbai-ito-wd-2-3-1-mumbai</loc>
               <lastmod>2025-04-14T14:21:07.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4814-mum-2011-14-l-amp-t-employees-welfare-foundation-mumbai-acit-cir-15-1-mumbai</loc>
               <lastmod>2025-04-14T14:21:07.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-732-mum-2012-24-rbs-equities-india-ltd-addl-cit-rg-4-1</loc>
               <lastmod>2025-04-14T14:21:03.524Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8807-mum-2011-14-acit-4-3-mumbai-kaynet-capital-ltd-mumbai</loc>
               <lastmod>2025-04-14T14:28:00.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3276-mum-2011-14-new-ways-marketing-india-p-ltd-mumbai-ito-wd-9-3-2-mumbai</loc>
               <lastmod>2025-04-20T21:36:22.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-mum-2013-24-sindoori-traders-p-ltd-ito-8-3-2</loc>
               <lastmod>2025-04-18T22:28:58.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-217-rjt-2011-14-the-dcit-circle-2-junagadh-shri-h-b-shah-individual-una</loc>
               <lastmod>2025-04-16T11:07:25.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-lkw-2011-14-acit-i-kanpur-m-s-indus-technical-education-society-kanpur</loc>
               <lastmod>2025-04-19T15:36:03.931Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-rjt-2012-14-the-ito-ward-5-3-morbi-shri-murtuza-b-lokhandwala-morbi</loc>
               <lastmod>2025-04-20T10:01:21.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-rjt-2011-14-the-ito-ward-1-2-junagadh-shri-abdul-kadir-ibrahim-udia-mangrol</loc>
               <lastmod>2025-04-20T10:01:21.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-rjt-2011-14-the-ito-ward-1-3-veraval-shri-hirenkumar-madhusudan-dattani-veraval</loc>
               <lastmod>2025-04-13T08:49:07.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-708-mum-2011-14-addl-cit-rg-8-2-mumbai-kamat-hotels-i-ltd-mumbai</loc>
               <lastmod>2025-04-13T13:21:01.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3324-mum-2012-14-vinod-cookware-mumbai-asst-cit-18-2-mumbai</loc>
               <lastmod>2025-04-13T14:21:04.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8390-mum-2011-14-jagnandan-singh-amp-party-mumbai-acit-15-2-mumbai</loc>
               <lastmod>2025-04-12T03:21:02.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-jodh-2013-14-ito-udaipur-smt-neha-shekhawat-udaipur</loc>
               <lastmod>2025-04-15T18:42:26.531Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-93-ahd-2010-23-m-s-gujarat-state-fertilisers-amp-chemicals-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-04-17T00:07:42.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-240-ahd-2010-23-m-s-pratigna-properties-p-ltd-ahmedabad-the-acit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2025-04-17T04:00:33.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-238-ahd-2010-23-m-s-pratigna-properties-p-ltd-ahmedabad-the-acit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2025-04-17T04:00:33.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-201-mum-2009-23-iqbal-m-sayed-navi-mumbai-dcit-22-3-navi-mumbai</loc>
               <lastmod>2025-04-13T16:35:03.619Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-20-del-2013-23-m-s-vijay-kumar-amp-sons-huf-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6451-mum-2007-14-m-s-everest-chambers-co-operative-housing-society-ltd-mumbai-the-ito-wd-16-1-3-mumbai</loc>
               <lastmod>2025-04-21T00:09:17.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3590-mum-2010-14-acit-10-3-mumbai-chemtex-global-engineers-p-ltd-mumbai</loc>
               <lastmod>2025-04-16T12:56:27.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-554-lkw-2012-14-feroz-gandhi-institute-of-engineering-amp-technology-raibareli-income-tax-officer-tds-faizabad</loc>
               <lastmod>2025-04-19T16:22:04.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-572-lkw-2012-14-omkar-nagreeya-sahkari-bank-ltd-kanpur-dy-commissioner-of-income-tax-i-kanpur</loc>
               <lastmod>2025-04-19T16:36:00.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-249-del-2011-23-m-s-sahara-india-investment-corporation-ltd-lucknow-m-s-dcit-new-delhi</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-184-ahd-2010-23-m-s-satnam-developers-ahmedabad-the-income-tax-officer-ward-9-1-ahmedabad</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-19-ahd-2011-23-m-s-shivam-sales-corporation-palanpur-the-acit-b-k-circle-palanpur</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-220-ahd-2010-23-apple-insulated-wires-pvt-ltd-u-t-of-d-amp-nh-the-acit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-165-ahd-2010-23-shyam-steel-pvt-ltd-bhavnagar-the-acit-circle-1-bhavnagar</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-asr-2000-14-pkf-finance-ltd-jalandhar-joint-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-asr-2001-14-the-asstt-commissioner-of-income-tax-jalandhar-m-s-dhp-leasing-pvt-ltd-jalandhar</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-asr-2003-14-m-s-punjab-kashmir-finance-p-ltd-jalandhar-assistant-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-coch-2012-14-sri-jaison-g-oommen-kollam-dcit-kollam</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-lkw-2009-14-lucknow-development-authority-lucknow-income-tax-officer-ii-2-lucknow</loc>
               <lastmod>2024-10-09T20:29:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-lkw-2012-14-asstt-commissione-of-income-tax-ii-kanpur-shri-akhilesh-gupta-kanpur</loc>
               <lastmod>2024-10-09T20:29:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-20-ahd-2013-16-shri-jayendra-n-shah-baroda-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2024-10-09T21:28:48.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-19-ahd-2013-16-shri-jayendra-n-shah-baroda-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2024-10-09T21:28:48.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-18-ahd-2013-16-shri-jayendra-n-shah-baroda-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2024-10-09T21:28:48.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5587-mum-2011-14-hitesh-s-mehta-mumbai-dcit-cc-23-mumbai</loc>
               <lastmod>2024-10-09T20:29:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1463-kol-2010-14-shri-nirmal-kumar-bose-siliguri-ito-ward-3-1-siliguri-siliguri</loc>
               <lastmod>2025-04-21T14:29:37.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-278-lkw-2013-14-dy-commissioner-of-income-tax-vi-lucknow-m-s-u-p-state-bridge-corporation-ltd-lucknow</loc>
               <lastmod>2025-04-19T16:22:03.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-187-ahd-2010-24-shri-rameshkumar-mafatlal-doshi-surat-the-income-tax-officer-ward-6-3-surat</loc>
               <lastmod>2025-04-18T00:29:18.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-112-ahd-2010-16-the-acit-central-circle-1-3-ahmedabad-shri-nand-corporation-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-729-rjt-2010-14-the-ito-ward-1-2-jamnagar-smt-parvatiben-j-bhensdadia-jamnagar</loc>
               <lastmod>2022-04-21T15:23:01.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1442-bang-2012-14-m-s-vivekanand-transport-bangalore-acit-mangalore</loc>
               <lastmod>2025-04-16T19:21:32.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-42-ind-2010-16-m-s-explorer-marketing-pvt-ltd-indore-the-a-c-i-t-indore</loc>
               <lastmod>2025-04-16T17:56:30.304Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7355-mum-2011-14-dcit-4-1-mumbai-four-dimensions-securitiesw-i-p-ltd-mumbai</loc>
               <lastmod>2025-04-21T10:08:45.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-ind-2013-14-m-s-mysoredeep-perfumery-house-indore-the-acit-4-1-indore</loc>
               <lastmod>2025-04-15T22:14:25.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-93-ind-2012-23-shri-u-k-samal-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-347-ind-2012-16-shri-u-k-samal-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.518Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-346-ind-2012-16-shri-u-k-samal-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-348-ind-2012-16-shri-u-k-samal-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.712Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-277-ind-2012-16-the-acit-3-1-bhopal-shri-u-k-samal-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-44-ahd-2013-24-shri-bhanubhai-s-parmar-bhavnagar-the-income-tax-officer-osd-range-2-bhavnagar</loc>
               <lastmod>2025-04-17T10:00:36.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-mum-2012-14-glorious-realty-p-ltd-mumbai-ito-6-3-1-mumbai</loc>
               <lastmod>2025-04-19T23:50:13.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8185-mum-2011-14-acit-11-1-mumbai-goodwill-theaters-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T10:49:03.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-mum-2012-14-godfrey-philips-india-ltd-mumbai-addl-cit-8-1-mumbai</loc>
               <lastmod>2025-04-14T10:49:03.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-380-mum-2012-14-glorious-realty-p-ltd-mumbai-ito-6-3-1-mumbai</loc>
               <lastmod>2025-04-19T23:50:14.025Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4910-mum-2011-14-grasim-industries-limited-mumbai-addl-cit-cir-6-3-mumbai</loc>
               <lastmod>2025-04-13T13:07:00.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1702-mum-2013-14-ito-2-1-4-mumbai-go-investments-amp-trading-p-ltd-previously-known-as-sevakunj-investments-amp-trading-co-p-ltd-mumbai</loc>
               <lastmod>2025-04-12T04:42:03.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-60-asr-2010-24-dr-mrs-kulvinder-kaur-jalandhar-the-acit-jalandhar</loc>
               <lastmod>2025-04-17T06:14:59.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-73-del-2012-23-m-s-dimension-apparels-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:27.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-362-del-2011-24-m-s-bhormal-dhansi-ram-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2022-04-07T06:24:56.497Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1403-pun-2011-14-leena-rahul-tupe-pune-asst-comm-of-income-tax-pune</loc>
               <lastmod>2025-04-20T05:50:06.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-545-pun-2012-14-suresh-onkarmal-sanghvi-prop-anmol-cements-amp-sales-pune-asstt-cot-cen-cir-1-2-pune-pune</loc>
               <lastmod>2025-04-20T09:01:19.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-pun-2011-14-mr-hemant-badrinarayan-laddha-nashik-acit-cent-cir-1-nashik</loc>
               <lastmod>2025-04-20T09:08:14.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1673-pun-2011-14-sarlabai-z-bora-pune-dy-comm-of-income-tax-pune</loc>
               <lastmod>2025-04-20T08:57:10.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1479-mum-2013-14-maharia-netting-p-ltd-mumbai-ito-wd-6-3-3-mumbai</loc>
               <lastmod>2025-04-13T18:21:03.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-57-chandi-2007-24-ito-ludhiana-sh-avinash-chander-ludhiana</loc>
               <lastmod>2025-04-17T21:35:41.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-chandi-2013-24-m-s-ram-dass-kapoor-transport-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-17T19:21:41.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-55-chandi-2012-24-acit-ludhiana-m-s-perfect-forgings-ludhiana</loc>
               <lastmod>2025-04-17T19:49:42.378Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-56-chandi-2007-24-ito-ludhiana-sh-rakesh-kumar-ludhiana</loc>
               <lastmod>2025-04-17T21:35:41.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-chandi-2013-14-sukhwinder-kumar-amp-sons-huf-lehragagga-ito-sangrur</loc>
               <lastmod>2025-04-17T19:49:43.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-261-chandi-2013-14-r-n-highways-pvt-ltd-ludhiana-dcit-chandigarh</loc>
               <lastmod>2025-04-17T20:35:49.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-chandi-2013-14-r-n-highways-pvt-ltd-ludhiana-dcit-chandigarh</loc>
               <lastmod>2025-04-17T20:35:49.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-chandi-2010-14-sh-sudhir-kumar-sharma-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-17T21:07:42.611Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-chandi-2013-14-vishal-coaters-limited-patiala-acit-patiala</loc>
               <lastmod>2025-04-17T20:42:40.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-645-chandi-2011-14-sh-hari-singh-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-17T20:35:49.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-chandi-2012-14-jai-bhagwan-kaithal-addl-cit-kurukshetra</loc>
               <lastmod>2025-04-17T19:49:43.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-chandi-2010-14-m-s-punjab-state-warehousing-corporation-ltd-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-04-17T21:00:40.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3373-mum-2011-14-ashimsa-keshav-shrishti-chs-ltd-mumbai-i-t-o-24-1-3-mumbai</loc>
               <lastmod>2025-04-16T11:28:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8434-mum-2010-14-ito-20-1-1-mumbai-advance-power-engineering-mumbai</loc>
               <lastmod>2025-04-13T23:35:07.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-98-ahd-2010-23-shri-nand-corporation-ahmedabad-the-acit-cent-circle-1-3-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-ahd-2013-24-the-dcit-circle-4-surat-shri-kalpeshbhai-k-atel-surat</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1184-mum-2010-14-ito-8-3-3-mumbai-tavoy-apparels-ltd-mumbai</loc>
               <lastmod>2025-04-18T23:49:55.017Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-pun-2012-14-mr-mr-kewalkumar-jain-pune-cit-ii-pune</loc>
               <lastmod>2025-04-20T06:36:23.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1310-pun-2011-14-vinod-shankar-sonar-nandurbar-jt-comm-of-income-tax-nashik</loc>
               <lastmod>2025-04-20T05:50:11.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-749-pun-2010-14-dcit-jalgaon-shri-amar-pamanand-khatri-jalgaon</loc>
               <lastmod>2025-04-20T05:50:12.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1672-pun-2011-14-subhash-vinayak-supnekar-pune-addl-comm-of-income-tax-pune</loc>
               <lastmod>2025-04-15T20:00:25.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-731-pun-2012-14-anil-ganeshmal-jain-pune-dy-cit-cir-2-2-pune-pune</loc>
               <lastmod>2025-04-15T20:00:26.026Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-hyd-2013-14-m-raja-sekhar-reddy-secunderabad-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-pun-2012-14-smt-ranjana-jain-pune-dy-cit-cir-4-pune</loc>
               <lastmod>2025-04-20T06:36:23.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1617-pun-2011-14-advik-foundation-pune-commissioner-of-income-tax-v-pune</loc>
               <lastmod>2025-04-20T04:50:07.313Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-907-pun-2010-14-acit-pune-sharada-erectors-ltd-pune</loc>
               <lastmod>2025-04-20T09:01:17.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-pun-2012-14-dcit-cir-1-nashik-nashik-shirin-anant-bagade-nashik</loc>
               <lastmod>2025-04-20T09:01:16.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-pun-2012-14-ito-wd-1-3-nashik-nashik-shri-subhash-m-lunawat-pandharpur</loc>
               <lastmod>2025-04-20T04:43:14.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1164-pun-2011-14-dr-mrs-chaitali-santosh-sabnis-pune-ito-wd-9-4-pune</loc>
               <lastmod>2025-04-20T08:57:10.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1440-pun-2011-14-income-tax-officer-ward-1-3-nashik-smt-nirmala-narayan-lawate-nashik</loc>
               <lastmod>2025-04-20T05:57:05.497Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-671-pun-2011-14-sh-ramchand-u-panjabi-pune-acit-cent-cir-2-1-pune</loc>
               <lastmod>2025-04-20T04:08:10.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-875-pun-2006-14-harbanslal-s-aurora-pune-jcit-spl-range-6-pune-pune</loc>
               <lastmod>2025-04-20T07:43:24.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-pan-2013-14-m-s-shantabai-v-kamat-mapusa-commissioner-of-income-tax-panaji</loc>
               <lastmod>2025-04-20T03:21:59.581Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2028-mum-2007-14-m-s-sulakshana-securities-ltd-mumbai-ito-1-3-2-mumbai</loc>
               <lastmod>2025-04-21T08:01:33.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-261-mum-2011-14-vijay-p-karnik-mumbai-ito-wd-19-2-2-mumbai</loc>
               <lastmod>2025-04-21T08:22:37.528Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-773-mum-2012-24-sangitaben-j-valia-ito-25-2-3</loc>
               <lastmod>2025-04-21T00:36:46.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-20-ahd-2008-16-ajay-v-bhatt-ahmedabad-the-dy-cit-circle-9-surat</loc>
               <lastmod>2025-04-12T02:42:04.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3873-mum-2011-14-addl-cit-rg-22-2-navi-mumbai-jai-trikanand-rao-mumbai</loc>
               <lastmod>2025-04-20T00:22:31.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8845-mum-2011-14-arif-abdul-kader-fazlani-mumbai-a-c-i-t-cen-cir-44-mumbai</loc>
               <lastmod>2025-04-13T23:42:04.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8838-mum-2011-14-asif-abdul-kader-fazlani-mumbai-asst-cit-cen-cir-44-mumbai</loc>
               <lastmod>2025-04-13T23:42:04.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8846-mum-2011-14-arif-abdul-kader-fazlani-mumbai-a-c-i-t-cen-cir-44-mumbai</loc>
               <lastmod>2025-04-13T23:42:04.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8837-mum-2011-14-asif-abdul-kader-fazlani-mumbai-asst-cit-cen-cir-44-mumbai</loc>
               <lastmod>2025-04-13T23:42:04.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-763-chny-2012-14-k-devaraja-devaraj-chennai-acit-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-chny-2013-14-dcit-chennai-sivaraja-ramalingam-trust-chennai</loc>
               <lastmod>2025-06-05T13:57:13.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-767-chny-2012-14-k-devaraja-devaraj-chennai-acit-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-82-chny-2013-24-dcit-chennai-mamallapuram-development-p-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3664-mum-2010-14-addl-cit-rg-11-1-mumbai-nimbus-communications-ltd-mumbai</loc>
               <lastmod>2025-04-14T12:21:09.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-709-mum-2011-14-dcit-rg-8-2-mumbai-lastra-niraj-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T16:14:07.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6047-del-2012-14-agilent-technologies-international-pvt-ltd-gurgaon-acit-gurgaon</loc>
               <lastmod>2025-04-11T11:21:04.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-lkw-2012-14-arihant-foundation-lucknow-commissioner-of-income-tax-1-lucknow</loc>
               <lastmod>2025-04-19T15:49:57.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2222-chny-2012-14-rr-donnelley-india-outsource-private-limited-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-56-chny-2013-23-chandra-sahasranamam-w-o-late-m-g-sahasranamam-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T06:43:47.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-511-chny-2013-14-indian-additives-limited-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2028-chny-2011-14-acit-chennai-m-s-ttk-healthcare-limited-chennai</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-278-chny-2013-14-acit-chennai-aashana-investments-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1354-chny-2012-14-dcit-coimbatore-shri-k-sivalingam-tiruppur</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-65-chny-2013-24-acit-chennai-v-g-p-housing-p-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-68-chny-2013-24-acit-chennai-v-g-p-housing-p-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-66-chny-2013-24-acit-chennai-v-g-p-housing-p-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-64-chny-2013-24-acit-chennai-v-g-p-housing-p-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-130-hyd-2013-24-shri-k-jagdish-reddy-hyderabad-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-138-hyd-2013-24-m-s-ratna-housing-and-estates-pvt-ltd-hyderabad-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-169-hyd-2012-24-ito-ward-2-warangal-m-s-k-n-murthy-jewellers-warangal</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-141-hyd-2013-24-m-s-ushodaya-enterprises-ltd-hyderabad-dy-cit-circle-16-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-139-hyd-2013-24-m-s-ratna-housing-and-estates-pvt-ltd-hyderabad-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-132-hyd-2013-24-m-s-gareeb-guide-hyderabad-director-of-income-tax-exemptions-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-170-hyd-2012-24-ito-ward-2-warangal-m-s-k-n-murthy-jewellers-warangal</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-137-hyd-2013-24-p-narasimha-reddy-hyderabad-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-hyd-2013-24-dcit-central-circle-1-hyderabad-m-s-mgr-educational-society-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-128-hyd-2013-24-sri-venkata-sai-educational-society-hyderabad-acit-central-circle-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-127-hyd-2013-24-sri-venkata-sai-educational-society-hyderabad-acit-central-circle-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-76-hyd-2013-24-smt-m-narasamma-r-r-dist-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-78-hyd-2013-24-smt-m-navaneetha-r-r-dist-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-349-hyd-2013-14-chandrasekhar-reddy-chinthala-hyderabad-ito-ward-8-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1699-hyd-2012-14-chandra-sekhar-nangunuri-hyderabad-the-ito-ward-10-4-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1678-hyd-2012-14-berco-undercarriages-india-private-limited-hyderabad-income-tax-officer-ward-1-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1062-hyd-2011-14-m-s-vbc-industries-ltd-hyderabad-dcit-circle-3-3-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-426-hyd-2012-14-dcit-central-circle-4-hyderabad-sri-ravinder-kumar-also-known-as-ravinder-kumar-agarwal-or-ravinder-kumar-gupta-secunderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-hyd-2012-14-sri-ravinder-kumar-secunderabad-dcit-central-cirlce-4-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-coch-2006-16-maruthi-babu-jadav-dcit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-coch-2012-14-mala-educational-trust-trichur-cit-thrissur</loc>
               <lastmod>2025-07-22T10:42:20.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-348-coch-2011-14-sivananda-yoga-vedata-trivandrum-cit-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-364-coch-2012-14-the-kottakkal-co-op-urban-bank-ltd-malappuram-acit-tirur</loc>
               <lastmod>2025-07-22T10:42:20.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-coch-2009-14-assistant-commissioner-of-income-tax-thrissur-kerala-state-financial-enterprises-ltd-thrissur</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-coch-2011-14-dcit-ernakulam-m-k-abu-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-coch-2011-14-dcit-ernakulam-k-k-abdul-khaleel-aluva</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-coch-2013-14-m-s-jayachandran-muralee-amp-associates-trivandrum-the-ito-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-coch-2013-14-sri-p-srinivas-calicut-asstt-director-of-incometax-intl-taxation-kochi-cochin</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-coch-2012-14-sri-m-ayoob-kannur-dcit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-coch-2013-14-sri-p-srinivas-calicut-asstt-director-of-incometax-intl-taxation-kochi-cochin</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-21-coch-2012-23-dr-premdeep-priyadarshan-kannur-acit-kannur</loc>
               <lastmod>2025-07-22T10:42:20.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-40-chny-2013-24-m-rajendran-kumbakonam-ito-kumbakonam</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-39-chny-2013-24-p-ramasamy-kumbakonam-ito-kumbakonam</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-41-chny-2013-24-m-rajendran-kumbakonam-ito-kumbakonam</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1717-kol-2011-14-dcit-central-circle-xxviii-kolkata-kolkata-m-s-merlin-developers-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-528-ctk-2012-14-m-s-rishikesh-industries-cuttack-acit-cuttack</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-511-ctk-2012-14-m-s-jagannath-chaudhury-bhubaneswar-ito-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-ctk-2013-14-basanta-jena-bhubaneswar-ito-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-568-ctk-2012-14-musafir-jaiswal-rourkela-ito-rourkela</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mindtree-ltd-and-opto-infrastructure-limited-and-opto-cardiac-care-limited-and-opto-eurocor-healthcare-limited-and-opto-circuits-india-limited-and-mangalore-sez-limited-and-biocon-limited-and-rga-software-systems-pvt-ltd-and-primal-projects-pvt-ltd-and-subex-limited-and-rajesh-exports-limited-union-of-india-and-commissioner-of-income-tax-ltu-and-ministry-of-finance-and-ministry-of-commerce-and-board-of-approvals-ministry-of-commerce-industries-sez-and-chief-commissioner-of-income-tax-bangalore-16896-2012</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-kumar-agarwal-income-tax-officer-3-income-tax-office-haldwani-district-nainital-uttarakhand-04</loc>
               <lastmod>2025-09-18T06:59:50.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iv-hyderabad-shri-raaj-kumar-jain-147</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-hyderabad-golden-gate-infotech-ltd-94</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-m-v-gnanendranath-16706-2012</loc>
               <lastmod>2025-09-18T07:07:38.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-c-r-building-queens-road-bangalore-and-the-income-tax-officer-ward-u2013-3-4-c-r-building-queens-road-bangalore-shri-a-r-sharath-l-r-of-late-shri-a-n-rangaswamy-602-2013</loc>
               <lastmod>2025-09-18T07:07:38.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iii-it-towers-ac-guards-hyderabad-sri-atluri-subba-rao-110</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ibm-india-pvt-ltd-the-chief-commissioner-of-central-excise-large-taxpayers-unit-and-the-commissioner-of-income-tax-large-taxpayers-unit-and-the-commissioner-of-central-excise-and-service-tax-large-taxpayers-unit-3013-2013</loc>
               <lastmod>2025-09-18T07:04:22.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-gujarat-informatics-ltd-502-2013-503-2013</loc>
               <lastmod>2025-09-18T07:08:01.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/g-madhava-rao-assistant-commissioner-of-income-tax-circle-8-1-hyderabad-123</loc>
               <lastmod>2025-12-25T08:55:16.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-p-beverages-corporation-limited-the-commissioner-of-income-tax-i-hyderabad-1</loc>
               <lastmod>2025-12-25T08:55:16.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/national-mineral-development-corporation-ltd-hyderabad-the-deputy-commissioner-of-income-tax-assts-hyderabad-26</loc>
               <lastmod>2025-12-25T08:55:16.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-396-mum-2004-23-glaxo-smithkline-pharmaceuticals-ltd-the-dcit-cir-6-2</loc>
               <lastmod>2025-12-25T08:18:31.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-90-mum-2013-24-indoco-remidies-ltd-acit-cen-cir-34</loc>
               <lastmod>2025-12-25T08:18:31.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-42-mum-2013-24-maharashtra-hardware-stores-dcit-cir-13-2</loc>
               <lastmod>2025-12-25T08:18:31.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-28-mum-2010-23-calico-dyeing-amp-printing-mills-p-ltd-mumbai-ito-6-2-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-145-mum-2012-23-dilip-c-karnik-mumbai-ito-wd-11-2-2</loc>
               <lastmod>2025-12-23T08:22:15.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-660-mum-2012-14-dcit-4-1-mumbai-darashaw-amp-co-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-827-mum-2012-14-dr-rahul-doctor-mumbai-asst-cit-rg-16-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-mum-2011-14-dcit-23-3-mumbai-ravi-combines-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-57-mum-2010-16-acit-25-3-mumbai-kanj-kalyanji-amp-co-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3619-mum-2012-14-ambuja-cement-india-p-ltd-formelry-known-as-ambuja-cement-india-ltd-mumbai-dcit-cir-3-1-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6622-mum-2011-14-asian-paints-industrial-coatings-ltd-mumbai-asst-cit-10-1-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3745-mum-2012-14-amiit-tandon-mumbai-asst-cit-24-1-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8752-mum-2010-14-ambernath-organics-p-ltd-mumbai-dcit-wd-10-1-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8896-mum-2010-14-karishma-trading-co-p-ltd-mumbai-ito-5-2-2-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-5-kol-2012-16-saltee-infotex-india-pvt-ltd-kolkata-dcit-cc-vii-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1753-kol-2008-14-partha-majumder-kolkata-dcit-circle-49-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2245-kol-2010-14-dcit-circle-4-kolkata-kolkata-m-s-bush-tea-co-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-997-kol-2010-14-dcit-c-c-xxviii-kolkata-kolkata-subhash-project-amp-marketing-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-863-kol-2012-14-acit-circle-haldia-purba-medinipur-shri-purna-chandra-maity-purba-medinipur</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-864-kol-2012-14-acit-cc-xii-kolkata-kolkata-m-s-b-ghose-amp-co-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-kol-2012-14-ito-ward-51-4-kolkata-kolkata-shri-deb-kumar-jana-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-868-kol-2012-14-dcit-circle-12-kolkata-kolkata-m-s-ritu-kumar-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-kol-2012-14-dcit-circle-1-kolkata-kolkata-m-s-russel-investment-limited-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1133-kol-2012-14-marudhar-commodities-p-ltd-since-amalgamated-with-intel-fibre-amp-jute-p-ltd-kolkata-ito-ward-12-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1260-kol-2012-14-acit-circle-52-kolkata-kolkata-sri-manish-tewari-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1679-kol-2011-14-ito-ward-9-4-kolkata-kolkata-m-s-kali-kripa-agro-investment-pvt-limited-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5822-mum-2011-14-rajkumar-foundation-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-04-14T14:42:01.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-asr-2010-14-sh-anish-kumar-s-o-sh-harbans-lal-bathinda-the-dy-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-04-15T14:21:19.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-pun-2012-14-acit-cen-cir-aurangabad-aurangabad-mulay-construction-p-ltd-aurangabad</loc>
               <lastmod>2025-04-20T08:15:15.896Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-pun-2011-14-dcit-circle-4-pune-m-s-manjari-meadows-pune</loc>
               <lastmod>2025-04-20T09:01:17.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-647-pun-2006-14-shri-hatlage-baban-alias-laxman-baburao-kolhapur-ito-ward-1-ichalkarnji-ichalkaranji</loc>
               <lastmod>2025-04-20T09:01:15.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1486-pun-2011-14-mrs-vaidehi-raghunathan-pune-income-tax-officer-pune</loc>
               <lastmod>2025-04-20T08:57:10.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-497-pun-2012-14-kirloskar-pneumatic-co-ltd-pune-addl-cit-range-11-pune-pune</loc>
               <lastmod>2025-04-20T09:08:14.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1455-pun-2010-14-ariston-thermo-india-ltd-pune-dy-cit-cir-8-pune-pune</loc>
               <lastmod>2025-04-20T09:01:18.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1614-pun-2011-14-piaggio-vehicles-pvt-ltd-pune-asst-comm-of-income-tax-pune</loc>
               <lastmod>2025-04-20T07:22:31.983Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-pun-2012-14-ask-chemicals-foundry-solution-india-p-ltd-formerly-known-as-ajay-metachem-p-ltd-pune-acit-cir-1-1-pune-pune</loc>
               <lastmod>2025-04-20T07:22:32.332Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-pun-2012-14-smt-ranjana-jain-pune-dy-cit-cir-4-pune</loc>
               <lastmod>2025-04-20T06:36:23.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-693-pun-2010-14-ito-nashik-shri-baburao-vishwanath-bagade-nashik</loc>
               <lastmod>2025-04-20T05:50:12.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-895-pun-2002-14-m-s-mantri-housing-amp-construction-ltd-pune-jcit-sr-16-mumbai-now-jurisdiction-is-with-pune</loc>
               <lastmod>2025-04-20T05:50:12.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-pan-2012-14-asst-commissioner-of-income-tax-panaji-mr-tahir-isani-mapusa</loc>
               <lastmod>2025-04-20T03:29:16.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-253-pun-2012-14-dy-cit-cen-cir-kolhapur-kolhapur-dr-d-y-patil-pratishtan-kolhapur</loc>
               <lastmod>2025-04-20T07:15:18.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-asr-2013-14-m-s-jv-steel-traders-moga-the-addl-commissioner-of-income-tax-moga</loc>
               <lastmod>2025-04-17T06:07:44.050Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-asr-2013-14-m-s-gaurav-hide-company-jalandhar-the-commissioner-of-income-tax-i-jalandhar</loc>
               <lastmod>2025-04-21T14:36:40.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1834-mum-2013-14-sonali-a-shah-mumbai-ito-12-1-4-mumbai</loc>
               <lastmod>2025-04-13T18:21:03.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2003-mum-2013-14-lokesh-jain-mumbai-ito-18-2-4-mumbai</loc>
               <lastmod>2025-04-13T18:21:04.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-568-pun-2007-14-gholap-babanrao-s-nashik-dy-comm-of-income-tax-nashik</loc>
               <lastmod>2025-04-15T20:00:25.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-pun-2012-24-ghodawat-industries-i-p-ltd-kolhapur-jt-comm-of-income-tax</loc>
               <lastmod>2025-04-15T19:56:27.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-785-pun-2009-14-dcit-nashik-shri-madhavrao-tulshiram-patil-nashik</loc>
               <lastmod>2025-04-15T12:49:18.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-71-del-2012-23-m-s-dimension-apparels-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:27.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-70-del-2012-23-m-s-dimension-apparels-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:27.768Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-68-del-2012-23-m-s-dimension-apparels-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:27.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-72-del-2012-23-m-s-dimension-apparels-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:27.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-310-asr-2011-14-libra-auto-amp-general-finance-ltd-jalandhar-the-addl-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T06:28:48.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-asr-2013-24-the-dy-commissioner-of-income-tax-srinagar-m-s-irfan-carpets-srinagar</loc>
               <lastmod>2025-04-17T07:00:43.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-asr-2012-14-m-s-mm-shawl-arvind-techno-engg-srinagar-the-additional-commissioner-of-income-tax-srinagar-camp-at-jammu</loc>
               <lastmod>2025-04-22T00:29:53.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-asr-2013-14-m-s-chopra-agencies-phagwara-income-tax-officer-phagwara</loc>
               <lastmod>2025-04-15T13:35:19.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1431-mum-2013-14-dream-world-concepts-p-ltd-mumbai-ito-8-1-3-mumbai</loc>
               <lastmod>2025-04-13T18:21:02.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1430-mum-2013-14-dream-world-concepts-p-ltd-mumbai-ito-8-1-3-mumbai</loc>
               <lastmod>2025-04-13T18:21:02.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-443-hyd-2013-14-m-rajasekhar-reddy-secunderabad-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4464-mum-2010-14-indage-hotels-ltd-mumbai-acit-cir-6-1-mumbai</loc>
               <lastmod>2025-04-14T12:07:00.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-12-mum-2012-16-kamal-s-ruia-mumbai-acit-cen-cir-34-mumbai</loc>
               <lastmod>2025-04-13T23:35:01.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-mum-2011-14-acit-cir-4-3-mumbai-jhps-securities-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T12:07:00.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-217-ahd-2012-24-shri-manojkumar-babulal-agrawal-huf-palanpur-the-acit-b-k-circle-palanpur</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-111-ahd-2010-16-the-acit-central-circle-1-3-ahmedabad-shri-nand-corporation-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-732-pun-2012-14-anil-ganeshmal-jain-pune-dy-cit-cir-2-2-pune-pune</loc>
               <lastmod>2025-04-15T20:00:25.989Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-pun-2012-14-mr-manish-v-jain-pune-dy-cit-cir-4-pune</loc>
               <lastmod>2025-04-20T06:36:23.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-pun-2012-14-acit-cen-cir-1-1-pune-jayant-hiralal-shah-pune</loc>
               <lastmod>2025-04-20T08:57:07.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-pun-2012-14-united-farming-amp-real-estate-pune-dcit-cir-2-pune</loc>
               <lastmod>2025-04-20T08:57:07.313Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-715-pun-2009-14-pharande-developers-pune-ito-wd-8-3-pune</loc>
               <lastmod>2025-04-20T09:01:19.326Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-pun-2011-14-m-s-pharande-developers-pune-ito-ward-8-1-pune-pune</loc>
               <lastmod>2025-04-20T09:01:19.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1439-pun-2011-14-sst-dy-commissioner-of-income-tax-nashik-vishwash-cooperative-bank-ltd-nashik</loc>
               <lastmod>2025-04-20T04:08:12.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-pan-2013-14-mrs-shamshun-muktar-shaikh-margao-asst-commissioner-of-income-tax-margao</loc>
               <lastmod>2025-04-20T03:08:08.048Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-78-chandi-2011-23-sh-mahavir-parshad-kurukshetra-ito-kurukshetra</loc>
               <lastmod>2025-04-17T20:28:44.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-chandi-2013-24-acit-chandigarh-mr-jaswinderwant-kaur-bains-chandigarh</loc>
               <lastmod>2025-04-17T20:35:48.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-chandi-2012-24-m-s-nexo-industries-pvt-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-17T19:42:47.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-chandi-2013-24-harbans-singh-patiala-ito-patiala</loc>
               <lastmod>2025-04-17T20:35:48.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1201-chandi-2012-14-dcit-parwanoo-m-s-j-b-contractor-amp-cable-solan</loc>
               <lastmod>2025-04-17T21:42:39.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-chandi-2013-14-the-nain-co-op-l-c-society-kaithal-dcit-kurukshetra</loc>
               <lastmod>2025-04-17T20:42:37.611Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-964-chandi-2010-14-ito-ludhiana-sh-sudhir-kumar-sharma-huf-ludhiana</loc>
               <lastmod>2025-04-17T21:07:42.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-714-chandi-2010-14-sh-sudhir-kumar-sharma-huf-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-17T21:07:42.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-712-chandi-2010-14-smt-shobha-sharma-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-17T21:07:42.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-chandi-2013-14-vishal-coaters-limited-patiala-acit-patiala</loc>
               <lastmod>2025-04-17T20:42:40.712Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1117-chandi-2011-14-m-s-shivalik-steels-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-04-17T21:07:43.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4696-mum-2011-14-ito-8-2-4-mumbai-pavitra-jewellery-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-14T20:35:01.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-547-asr-1999-14-libra-auto-amp-gen-p-finance-p-ltd-jalandhar-the-deputy-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-asr-2000-14-libra-auto-amp-gen-finance-p-ltd-jalandhar-deputy-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-asr-2001-14-the-addl-commissioner-of-income-tax-jalandhar-m-s-phf-leasing-limited-jalandhar</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-asr-2003-14-m-s-the-reliable-agro-engg-services-p-ltd-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-asr-2001-14-shine-blue-hire-purchase-p-ltd-jalandhar-income-tax-officer-jalandhar</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-coch-2012-14-sri-johson-g-oommen-kollam-dcit-kollam</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-coch-2012-14-sri-james-g-oommen-kollam-dcit-kollam</loc>
               <lastmod>2024-10-09T20:26:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1569-kol-2011-14-ito-ward-51-4-kolkata-kolkata-m-s-a-p-engineering-corporation-kolkata</loc>
               <lastmod>2024-10-09T20:29:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-507-lkw-2011-14-the-income-tax-officer-v-3-lucknow-syed-rizwan-murtza-lucknow</loc>
               <lastmod>2024-10-09T20:29:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-lkw-2011-14-acit-i-kanpur-m-s-indus-technical-education-society-kanpur</loc>
               <lastmod>2024-10-09T20:29:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-450-lkw-2012-14-mr-rajeev-kumar-jaiswal-lucknow-income-tax-officer-v-3-lucknow</loc>
               <lastmod>2024-10-09T20:29:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-lkw-2012-14-asstt-commissione-of-income-tax-ii-kanpur-shri-kanti-gupta-kanpur</loc>
               <lastmod>2024-10-09T20:29:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5589-mum-2011-14-hitesh-s-mehta-mumbai-dcit-cc-23-mumbai</loc>
               <lastmod>2024-10-09T20:29:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5588-mum-2011-14-hitesh-s-mehta-mumbai-dcit-cc-23-mumbai</loc>
               <lastmod>2024-10-09T20:29:45.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-567-ahd-2010-16-the-acit-central-circle-1-2-ahmedabad-m-s-pratigna-properties-p-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T04:00:33.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1372-mum-2012-14-gurdasmal-b-chawla-mumbai-acit-cen-cir-10-mumbai</loc>
               <lastmod>2025-04-14T10:49:03.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8081-mum-2011-14-acit-cen-cir-33-mumbai-gia-exports-mumbai</loc>
               <lastmod>2025-04-14T10:49:03.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4911-mum-2011-14-grasim-industries-limited-mumbai-addl-cit-cir-6-3-mumbai</loc>
               <lastmod>2025-04-13T13:07:00.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8080-mum-2011-14-acit-cen-cir-33-mumbai-gia-exports-mumbai</loc>
               <lastmod>2025-04-14T10:49:03.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-mum-2012-14-glorious-realty-p-ltd-mumbai-ito-6-3-1-mumbai</loc>
               <lastmod>2025-04-19T23:50:13.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5632-mum-2011-14-grasim-industries-ltd-mumbai-asst-cit-cir-6-3-mumbai</loc>
               <lastmod>2025-04-13T13:07:00.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4146-mum-2011-14-glance-finance-ltd-mumbai-ito-wd-1-1-4-mumbai</loc>
               <lastmod>2025-04-19T23:50:13.900Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3106-mum-2009-14-gtc-industries-ltd-presently-known-as-golden-tobaco-ltd-mumbai-acit-cir-8-1-mumbai</loc>
               <lastmod>2025-04-13T13:07:00.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-92-ind-2012-23-shri-u-k-samal-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-282-ind-2012-16-the-acit-3-1-bhopal-shri-u-k-samal-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-343-ind-2012-16-shri-u-k-samal-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-15T22:07:28.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3719-mum-2012-14-ito-5-2-1-mumbai-inderlok-infra-agro-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T13:21:01.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-653-mum-2011-14-ito-6-1-1-mumbai-aagam-design-broderies-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T13:21:01.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-722-mum-2011-14-loreal-india-p-ltd-mumbai-acit-cir-6-3-mumbai</loc>
               <lastmod>2025-04-13T16:14:07.217Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8803-mum-2010-14-huntsman-international-india-navi-mumbai-acit-10-3-mumbai</loc>
               <lastmod>2025-04-13T16:14:07.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-52-chny-2013-24-subramaniam-vadivel-chennai-acit-chennai</loc>
               <lastmod>2025-04-17T10:35:36.055Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-788-kol-2012-14-m-s-baljit-securities-pvt-ltd-kolkata-ito-ward-8-1-kolkata-kolkata</loc>
               <lastmod>2025-04-13T06:35:00.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3463-mum-2012-14-ito-10-1-2-mumbai-kagal-bearing-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T14:21:07.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4930-mum-2011-14-k-s-aiyar-co-mumbai-dy-cit-11-2-mumbai</loc>
               <lastmod>2025-04-14T14:21:07.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-384-mum-2009-14-k-s-aiyar-amp-co-mumbai-acit-rg-11-2-mumbai</loc>
               <lastmod>2025-04-14T14:21:07.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1271-mum-2010-14-k-s-aiyar-amp-co-navi-mumbai-acit-11-2-mumbai</loc>
               <lastmod>2025-04-14T14:21:07.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-234-ahd-2012-24-the-acit-vapi-circle-nani-daman-m-s-mars-packaging-industries-nani-daman</loc>
               <lastmod>2025-04-12T02:14:03.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-733-mum-2012-24-rbs-equities-india-ltd-addl-cit-rg-4-1</loc>
               <lastmod>2025-04-14T14:21:03.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8646-mum-2010-14-digital-electronics-ltd-mumbai-acit-8-1-mumbai</loc>
               <lastmod>2025-04-14T08:42:00.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-64-mum-2013-24-raphael-sequesia-acit-cir-23-1</loc>
               <lastmod>2025-04-19T13:50:19.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-lkw-2013-14-munshi-ram-gulati-kanpur-dehat-dy-commissioner-of-income-tax-kanpur</loc>
               <lastmod>2025-04-19T16:36:00.085Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-85-chny-2010-23-m-s-tidel-park-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-18T00:15:24.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-21-ahd-2013-16-shri-jayendra-n-shah-baroda-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2024-10-09T21:28:48.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-244-ahd-2012-23-m-s-nbm-iron-amp-steel-trading-pvt-ltd-bhavnagar-the-dy-cit-cent-circle-2-1-ahmedabad</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-102-ahd-2013-23-hasibur-rahman-abutaher-alias-surat-the-income-tax-officer-ward-3-2-surat</loc>
               <lastmod>2024-10-09T22:01:41.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-96-chny-2013-24-n-venkatesan-coimbatore-ito-coimbatore</loc>
               <lastmod>2024-10-09T22:45:44.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-81-mum-2013-24-radha-leela-charitable-trust-dit-e</loc>
               <lastmod>2025-04-20T22:29:27.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-757-mum-2012-24-vignaharta-enterprises-dcit-13-3</loc>
               <lastmod>2025-04-21T19:29:41.084Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-8-ind-2013-16-mohd-rafique-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-15T17:42:19.966Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-51-ind-2013-23-m-s-jila-sahakari-kendriya-bank-mydt-ujjain-the-dcit-1-1-ujjain</loc>
               <lastmod>2025-04-16T17:56:30.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-40-ind-2010-16-m-s-explorer-marketing-pvt-ltd-indore-the-a-c-i-t-indore</loc>
               <lastmod>2025-04-16T17:56:30.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-694-mum-2012-24-asst-cit-2-3-tata-asset-management-ltd</loc>
               <lastmod>2025-04-16T12:42:28.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-rjt-2011-14-m-s-tacon-infrastructure-pvt-ltd-porbandar-the-commissioner-of-income-tax-jamnagar</loc>
               <lastmod>2025-04-16T11:07:25.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-rjt-2011-14-the-acit-circle-1-rajkot-gujarat-atul-auto-ltd</loc>
               <lastmod>2025-04-16T11:07:26.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-443-rjt-2011-14-m-s-m-k-trading-co-jamnagar-the-income-tax-officer-ward-1-1-jamnagar</loc>
               <lastmod>2025-04-16T11:07:26.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-452-rjt-2012-14-the-ito-ward-3-1-jamnagar-shri-laxman-g-patel-jamnagar</loc>
               <lastmod>2025-04-13T18:28:05.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1298-kol-2012-14-ito-tds-wd-46-1-kolkata-kolkata-m-s-classic-rubber-howrah</loc>
               <lastmod>2025-04-21T14:29:34.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2232-kol-2010-14-shri-manik-lal-kar-howrah-ito-ward-13-3-kolkata-kolkata</loc>
               <lastmod>2025-04-21T14:36:42.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3412-mum-2012-14-vaqas-sagir-dond-thane-ito-wd-1-4-kalyan</loc>
               <lastmod>2025-04-13T14:21:04.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3409-mum-2012-14-vaqas-sagir-dond-thane-ito-wd-1-4-kalyan</loc>
               <lastmod>2025-04-13T14:21:04.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-651-mum-2011-14-ito-6-1-1-mumbai-advanced-remedies-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T16:35:03.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1295-bang-2012-14-dcit-bangalore-m-s-tata-elxsi-ltd-bangalore</loc>
               <lastmod>2025-04-16T19:21:32.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-922-bang-2012-14-dcit-bangalore-smt-devika-shekar-bangalore</loc>
               <lastmod>2025-04-16T19:21:33.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-267-ahd-2006-23-gujarat-gas-co-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2025-04-16T20:49:35.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-39-lkw-2012-24-vinod-kumar-singh-hardoi-income-tax-officer-hardoi</loc>
               <lastmod>2025-04-19T15:49:57.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2476-mum-2008-14-m-s-mattel-toys-i-p-ltd-mumbai-dcit-cir-6-3-mumbai</loc>
               <lastmod>2025-04-12T03:21:04.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-mum-2013-24-dcit-8-3-rishabh-instruments-p-ltd</loc>
               <lastmod>2025-04-12T03:21:00.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1581-mum-2012-14-varshraj-exports-p-ltd-mumbai-dcit-8-3-mumbai</loc>
               <lastmod>2025-04-21T10:57:35.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-647-mum-2012-24-bayer-material-services-p-ltd-addl-cit-rg-10-3</loc>
               <lastmod>2025-04-17T11:14:38.616Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-764-chny-2012-14-k-devaraja-devaraj-chennai-acit-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-504-chny-2010-14-m-s-sumukha-synthetics-coimbatore-acit-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-766-chny-2012-14-k-devaraja-devaraj-chennai-acit-coimbatore</loc>
               <lastmod>2025-06-05T13:57:13.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-27-mum-2013-24-snehalata-chaplot-asst-cit-cir-19</loc>
               <lastmod>2025-04-12T01:35:09.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-rjt-2013-14-m-s-kundalia-traders-jamnagar-the-income-tax-officer-ward-2-1-jamnagar</loc>
               <lastmod>2025-04-13T20:42:06.216Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-rjt-2013-24-the-ito-jr-ward-2-3-porbandar-akashdeep-construction-co-porbandar</loc>
               <lastmod>2025-04-13T20:42:06.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-636-rjt-2012-14-ramniklal-gordhandas-kotecha-rajkot-gujarat-the-deputy-commissioner-of-income-tax-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-04-13T20:42:06.565Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-rjt-2013-14-satvara-education-foundation-rajkot-gujarat-the-commissioner-of-income-tax-rajkot-i-rajkot-gujarat</loc>
               <lastmod>2025-04-13T18:28:05.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-727-rjt-2010-14-the-ito-ward-1-2-jamnagar-smt-parvatiben-j-bhensdadia-jamnagar</loc>
               <lastmod>2025-04-14T21:07:02.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-426-mum-2012-24-prathmesh-construciton-compnay-ito-wd-17-3-3</loc>
               <lastmod>2025-04-14T21:14:03.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1877-chny-2012-14-dr-vijay-viswanathan-chennai-acit-chennai</loc>
               <lastmod>2025-04-17T09:42:41.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7205-mum-2004-14-acit-1-3-mumbai-m-s-videsh-sanchar-nigam-ltd-mumbai</loc>
               <lastmod>2025-04-21T09:57:37.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-348-mum-2012-14-rajendraprasad-jhunjhunwala-mumbai-ito-12-1-2-mumbai</loc>
               <lastmod>2025-04-20T22:22:26.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7517-mum-2011-14-rakesh-kumar-dubey-mumbai-i-t-o-wd-20-2-4-mumbai</loc>
               <lastmod>2025-04-20T22:22:26.534Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8973-mum-2010-14-dcit-3-3-mumbai-r-t-exports-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T22:22:26.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-310-lkw-2013-14-income-tax-officer-hardoi-shri-hira-lal-gupta-hardoi</loc>
               <lastmod>2025-04-19T16:22:03.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-lkw-2012-14-mohd-khalid-azeem-kanpur-income-tax-office-1-2-kanpur</loc>
               <lastmod>2025-04-19T16:22:03.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-lkw-2012-14-asstt-commissioner-of-income-tax-6-kanpur-m-s-tradestone-equestrian-pvt-ltd-kanpur</loc>
               <lastmod>2025-04-19T16:22:04.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-479-lkw-2011-14-dcit-lucknow-m-s-u-p-state-sugar-corporation-ltd-lucknow</loc>
               <lastmod>2025-04-19T16:22:04.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-lkw-2012-14-income-tax-officer-2-2-kanpur-shri-jai-narain-maurya-kanpur</loc>
               <lastmod>2025-04-19T16:00:57.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-lkw-2011-14-dcit-i-kanpur-m-s-indus-technical-education-society-kanpur</loc>
               <lastmod>2025-04-19T15:36:03.817Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-mum-2013-24-value-line-equities-p-ltd-asst-cit-cir-4-2</loc>
               <lastmod>2025-04-18T22:49:59.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-86-mum-2013-24-svg-fashion-ltd-dcit-rg-4-1</loc>
               <lastmod>2025-04-14T10:35:02.198Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2359-mum-2010-14-nimbus-communicaitons-ltd-mumbai-addl-cit-11-1-mumbai</loc>
               <lastmod>2025-04-14T12:21:09.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-jpr-2013-14-jagdamba-insulation-p-ltd-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-15T22:49:25.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-jpr-2013-14-smt-manju-devi-choudhary-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-15T22:56:26.528Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-85-chny-2013-24-r-r-constructions-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-chny-2013-14-dcit-chennai-shriram-engineering-construction-company-ltd-chennai</loc>
               <lastmod>2025-07-10T06:43:47.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1342-chny-2012-14-acit-chennai-m-s-aban-offshore-ltd-chennai</loc>
               <lastmod>2025-07-10T06:43:47.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-chny-2013-23-c-lingesan-chennai-ito-tambaram</loc>
               <lastmod>2025-07-10T06:43:47.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-143-hyd-2013-24-m-s-ushodaya-enterprises-ltd-hyderabad-dy-cit-circle-16-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-136-hyd-2013-24-p-narasimha-reddy-hyderabad-dy-cit-central-circle-2-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-hyd-2013-24-dcit-central-circle-1-hyderabad-m-s-mgr-educational-society-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-129-hyd-2013-24-sri-venkata-sai-educational-society-hyderabad-acit-central-circle-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1478-hyd-2012-14-asst-cit-circle-16-2-hyderabad-suresh-guptha-rama-swamy-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-hyd-2013-14-ito-ward-16-2-hyderabad-m-s-nsl-power-and-infratech-limited-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-hyd-2012-14-acit-circle-6-1-hyderabad-m-s-siddhi-jewellers-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-387-hyd-2012-14-ravinder-kumar-secunderabad-dcit-central-circle-4-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-hyd-2012-14-sri-jagdamba-pearl-dealers-secunderabad-dcit-central-cirlce-4-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-672-hyd-2012-14-northgate-technologies-limited-hyderabad-dcit-circle-16-1-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-hyd-2012-14-sri-ravinder-kumar-secunderabad-dcit-central-cirlce-4-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-531-hyd-2010-14-dcit-hyderabad-sri-mohammed-farhan-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-hyd-2011-14-dcit-hyderabad-m-s-meenakshi-infrastructures-p-ltd-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-124-hyd-2009-14-ncc-ecci-jv-hyderabad-ito-hyderabad</loc>
               <lastmod>2025-07-10T07:45:16.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-62-chny-2013-24-jcit-osd-chennai-v-g-p-amp-co-chennai</loc>
               <lastmod>2025-07-07T14:10:02.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-chny-2013-14-acit-chennai-akshay-mercantile-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-280-chny-2013-14-acit-chennai-aashana-investments-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1357-chny-2012-14-dcit-coimbatore-shri-p-k-aroomugam-tiruppur</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-chny-2013-14-acit-chennai-akshay-communications-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1355-chny-2012-14-dcit-coimbatore-shri-p-p-k-paramasivam-tiruppur</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1818-chny-2012-14-smt-chandrika-vittel-chennai-acit-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-254-chny-2012-24-a-khader-mohideen-chennai-dcit-chennai</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-60-chny-2013-24-arkema-peroxides-india-private-ltd-chennai-addl-cit-chennai</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-46-chny-2013-24-k-palanisamy-kumbakonam-ito-kumbakonam</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-43-chny-2013-24-m-rajendran-kumbakonam-ito-kumbakonam</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1345-kol-2009-14-siliguri-regulated-market-committee-siliguri-acit-circle-2-siliguri</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-633-kol-2012-14-m-s-manoj-kumar-jain-amp-sons-kolkata-acit-cc-iv-kolkata-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-coch-2013-23-smt-prasanna-radhakrishnanan-dawson-calicut-ito-calicut</loc>
               <lastmod>2025-07-22T10:42:20.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-coch-2013-14-sri-p-srinivas-calicut-asstt-director-of-incometax-intl-taxation-kochi-cochin</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-coch-2013-14-dcit-ernakulam-m-s-jojo-frozen-foods-p-ltd-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-coch-2013-14-sri-p-srinivas-calicut-asstt-director-of-incometax-intl-taxation-kochi-cochin</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-237-coch-2012-14-m-s-kinfra-exports-promotion-industrial-parks-ltd-cochin-dcit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-coch-2012-14-sri-m-ayoob-kannur-dcit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-coch-2011-14-acit-kollam-southern-cashew-exporters-kollam</loc>
               <lastmod>2025-07-22T10:42:20.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-coch-2012-14-acit-kannur-dr-premdeep-priyadarshan-kannur</loc>
               <lastmod>2025-07-22T10:42:20.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-coch-2011-14-dcit-ernakulam-k-a-abdul-salam-aluva</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-coch-2010-14-acit-kottayam-sri-p-a-jose-kottayam</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-coch-2010-14-sri-p-a-jose-kottayam-acit-kottayam</loc>
               <lastmod>2025-07-22T10:42:20.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-coch-2013-24-sri-o-v-sreedharan-kannur-dcit-kannur</loc>
               <lastmod>2025-07-22T10:42:20.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-m-s-alloy-steels-5001-2012</loc>
               <lastmod>2025-09-18T07:07:38.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mallanagouda-s-sankagoudashani-the-commissioner-of-income-tax-appeals-and-the-deputy-commissioner-of-income-tax-circle-1-1-78642-78645-2013</loc>
               <lastmod>2025-09-18T07:04:22.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/v-sivakumar-the-commissioner-of-income-tax-appeals-income-tax-office-b-b-kulam-main-road-narimedu-madurai-and-the-assistant-commissioner-of-income-tax-central-circle-ii-madurai-and-the-tax-recovery-officer-central-range-meenambalpuram-madurai-2-482</loc>
               <lastmod>2025-09-18T07:05:30.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/himachal-pradesh-tourism-dev-corp-ltd-commissioner-of-income-tax-and-another-53-2006-54-2006-55-2006</loc>
               <lastmod>2025-09-18T07:05:30.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-hyderabad-sab-nife-power-system-ltd-11</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iv-hyderabad-ch-mohan-rao-134</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-visakhapatnam-janata-textiles-53</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gujarat-state-plastic-manufacturers-association-deputy-director-of-income-tax-exemption-4003-2013</loc>
               <lastmod>2025-12-25T08:05:45.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amul-research-development-association-income-tax-officer-6826-2013</loc>
               <lastmod>2025-12-25T08:05:45.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-joshna-rajendra-the-commissioner-of-income-tax-appeals-v-and-the-income-tax-officer-ward-u2013-13-3-25845-2013</loc>
               <lastmod>2025-12-25T08:00:24.326Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6275-mum-2010-14-dharmesh-r-shah-mumbai-addl-cit-rg-no-19-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-63-mum-2013-24-team-one-architects-i-p-ltd-dcit-10-3</loc>
               <lastmod>2025-12-23T08:22:15.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6483-mum-2003-14-glaxo-smith-kline-pharmaceuticals-ltd-addlcit-cir-6-3</loc>
               <lastmod>2025-12-25T08:18:31.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7026-mum-2003-14-dcit-cir-6-3-m-s-glaxo-smithkline-pharmaceuticals-ltd</loc>
               <lastmod>2025-12-25T08:18:31.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1135-kol-2012-14-m-s-cradel-pharmaceuticals-p-ltd-kolkata-dcit-circle-10-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1134-kol-2012-14-acit-central-circle-xxiii-kolkata-kolkata-m-s-guru-nanak-educational-trust-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1231-kol-2010-14-dcit-circle-34-kolkata-kolkata-harish-prito-ramchandani-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-kol-2012-14-global-venture-corporation-kolkata-dcit-circle-49-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-950-kol-2010-14-ito-ward-2-2-kolkata-kolkata-m-s-l-c-c-infotech-limited-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1899-kol-2009-14-m-s-darpan-publication-pvt-ltd-siliguri-the-addl-c-i-t-range-2-siliguri-siliguri</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-254-kol-2012-14-ito-ward-2-2-kolkata-kolkata-m-s-fairland-development-private-limited-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1750-kol-2011-14-russell-investments-limited-kolkata-dcit-circle-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-136-kol-2012-24-national-insurance-co-ltd-kolkata-dcit-circle-6-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pragathi-gramin-bank-the-assistant-commissioner-of-income-tax-and-the-commissioner-of-income-tax-and-the-commissioner-of-income-tax-appeals-78267-2013</loc>
               <lastmod>2025-12-25T10:06:31.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-mum-2013-24-pramoda-s-pillai-dcit-22-2</loc>
               <lastmod>2025-04-16T13:00:28.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-50-mum-2010-16-dcit-cir-2-kalyan-dilip-vishindas-badlani-ulhasnagar</loc>
               <lastmod>2025-04-14T14:42:01.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-384-mum-2011-14-rallis-india-ltd-mumbai-dcit-1-3-mumbai</loc>
               <lastmod>2025-04-16T12:07:35.610Z</lastmod>
           </url>
         
   </urlset>
 