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               <loc>https://counselvise.com/direct-tax/judgements/ita-8668-mum-2010-14-cupro-recyling-p-ltd-mumbai-ito-rg-4-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-27-rjt-2013-24-shri-gema-education-trust-rajkot-gujarat-the-commissioner-of-income-tax-rajkot-ii-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3882-del-2012-14-acit-faridabad-m-s-central-hospital-amp-research-centre-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-164-mum-2012-23-tata-ssl-ltd-now-merged-with-tata-steel-ltd-mumbai-dcwt-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-520-pun-2012-14-shri-bharat-keshavlal-shah-pune-dy-cit-cen-cir-1-1-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1415-pun-2012-14-mr-prasad-d-patil-huf-pune-acit-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-959-pun-2012-14-m-s-shweta-agro-farm-aop-nashik-cit-1-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-982-pun-2012-14-acit-central-circle-1-1-pune-shri-ghansham-j-sukhwani-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-756-pun-2012-14-venkateshwara-hatcheries-p-ltd-pune-dy-cit-cen-cir-1-2-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-73-pan-2013-14-asstt-comm-of-income-tax-circle-2-margao-m-s-cabral-amp-company-aop-goa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-127-pan-2013-14-acit-panaji-mr-sadiq-sheikh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-31-chandi-2012-23-oriental-bank-of-commerce-yamunanagar-ito-tds-panchkula</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-38-chandi-2013-24-himachal-pradesh-board-of-school-education-kangra-ito-kangra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4880-del-2012-14-acit-tds-noida-m-s-freescale-semiconductor-india-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5527-del-2012-14-ms-rachna-gupta-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-6-mum-2013-23-wadhawa-amp-asociates-realtors-p-ltd-mumbai-ito-tds-3-5-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5141-mum-2011-14-ito-15-3-1-mumbai-shree-gautamswami-steels-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6458-mum-2011-14-esjay-international-p-ltd-mumbai-ito-15-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-579-mum-2009-14-elma-electric-co-p-ltd-thane-ito-wd-3-2-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1459-mum-2012-14-d-c-i-t-cen-cir-39-mumbai-dilip-v-dherai-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1482-mum-2012-14-hawkins-cookers-ltd-mumbai-d-c-i-t-osd-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8197-mum-2010-14-heatex-products-p-ltd-mumbai-acit-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6121-mum-2011-14-asst-cit-8-1-mumbai-enecon-india-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8834-mum-2011-14-siddique-abdul-gaffar-fazlani-mumbai-asst-cit-cen-cir-44-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3225-mum-2010-14-zyg-pharma-p-ltd-mumbai-dcit-7-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-10-mum-2012-14-nirmala-c-thumar-navi-mumbai-d-c-i-t-cen-cir-39-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7302-mum-2010-14-dcit-cc-35-mumbai-maharashtra-steel-rolling-mills-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-11-del-2012-16-m-s-super-cassettes-industries-ltd-noida-jcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-63-del-2008-16-m-s-shri-ram-krishan-gupta-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-407-pun-2012-14-sunishkumar-krishnalal-chadha-pimpri-ito-wd-8-1-akurdi-akurdi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-517-pun-2012-14-shri-bharat-keshavlal-shah-pune-dy-cit-cen-cir-1-1-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-532-pun-2012-14-smt-vaishali-kslprdh-shah-pune-dy-cit-cen-cir-1-1-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-550-pun-2012-14-acit-cen-cir-1-1-pune-pune-shri-nitin-bharat-shah-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-529-pun-2012-14-shri-kalpesh-bharat-shah-pune-dy-cit-cen-cir-1-1-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-553-pun-2012-14-acit-cen-cir-1-1-pune-pune-shri-bharat-keshavlal-shah-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-522-pun-2012-14-shri-nilesh-bhsrat-shah-pune-dy-cit-cen-cir-1-1-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-989-pun-2010-14-m-s-ashoka-infrastructure-ltd-pune-ito-wd-8-1-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-987-pun-2012-14-acit-central-circle-1-1-pune-ghanshyam-j-sukhwani-huf-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-984-pun-2012-14-acit-central-circle-1-1-pune-shri-ghansham-j-sukhwani-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-641-mum-2010-24-asst-cit-14-1-devani-textiles</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2457-mum-2013-14-vijaya-ranjane-mumbai-ito-23-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2206-mum-2013-14-terence-clement-menezes-mumbai-ito-wd-24-2-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3335-mum-2013-14-plaza-hotels-private-limited-mumbai-jcit-osd-range-8-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-135-jodh-2013-14-ito-udaipur-m-s-keshriyaji-minerals-pvt-ltd-udaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4938-mum-2006-14-ito-7-2-1-mumbai-m-s-ramniranjan-kedia-tourism-services-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-241-ahd-2011-14-shri-deviprasad-shantilal-yadav-ahmedabad-the-income-tax-officer-ward-9-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3205-ahd-2010-14-the-acit-anand-circle-anand-national-dairy-development-board-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7624-mum-2010-14-mckinsey-amp-company-thailand-co-ltd-mumbai-ddit-it-4-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-970-pun-2012-14-shri-ramkrishna-vivekanand-kolhapur-ito-tech-ii-kolhapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4755-mum-2008-14-omci-marine-services-p-ltd-mumbai-ito-10-3-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-166-agr-2013-14-i-t-o-1-1-agra-late-sh-satish-chand-jain-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-231-agr-2013-14-sh-vinod-kumar-katyal-prop-agra-i-t-o-1-3-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-388-ind-2012-16-the-acit-2-1-bhopal-om-prakash-chourasia-vidisha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5948-del-2010-14-comverse-network-systems-india-pvt-ltd-gurgaon-acit-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6200-mum-2011-14-hincon-finance-ltd-mumbai-asst-cit-cen-cir-22-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-35-mum-2011-23-si-investment-7-broking-pvt-ltd-mumbai-acit-circle-4-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1647-mum-2012-14-acit-6-1-mumbai-icici-prudential-life-insurance-company-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-4-agr-2012-24-i-t-o-2-4-agra-shri-bhagwan-agrawal-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4743-del-2012-14-ito-new-delhi-m-s-acl-wireless-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-478-del-2013-14-dcit-new-delhi-m-s-sabh-infrastructure-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-208-agr-2011-14-sh-shiv-kant-sharma-mathura-the-i-t-o-3-4-mathura</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-52-agr-2012-23-monohar-lal-bhawani-gwalior-a-c-i-t-circle-1-gwalior</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1484-mum-2009-14-acit-19-3-mumbai-hill-glade-co-op-hsg-so-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3024-mum-2006-14-m-s-indusind-bank-ltd-mumbai-addl-cit-rg-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7980-mum-2010-14-truetzschler-inida-ltd-formelry-known-as-m-s-trumac-engineering-co-p-ltd-mumbai-dcit-rg-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-925-mum-2007-14-m-s-merck-ltd-mumbai-dcit-cir-6-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-40-rjt-2012-14-the-ito-ward-5-2-rajkot-gujarat-shri-vithalbhai-k-sakaria-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1312-rjt-2010-14-the-dcit-circle-1-rajkot-gujarat-ishan-infotech-ltd-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1774-chny-2012-14-sundaram-asset-management-co-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-82-chny-2013-23-sree-rengaraj-steels-karaikal-erode-dcit-thanjavur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6906-mum-2011-14-arya-texurisers-amp-twister-mumbai-dcit-14-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9064-mum-2010-14-a-t-e-enterprises-p-ltd-now-known-as-ate-p-ltd-mumbai-dcit-rg-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-39-ind-2013-23-shri-ashok-goyal-bhopal-the-acit-1-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-415-ind-2012-16-the-acit-1-1-bhopal-shri-ashok-goyal-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-412-ind-2012-16-the-acit-1-1-bhopal-shri-ashok-goyal-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-414-ind-2012-16-the-acit-1-1-bhopal-shri-ashok-goyal-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4309-del-2012-14-ito-meerut-m-s-emotions-enterprises-pvt-ltd-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2028-mum-2012-14-hiral-himanshu-kanakia-mumbai-acit-cen-cir-23-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6273-mum-2011-14-addl-cit-10-1-mumbai-hsbc-invest-direct-academy-for-insurance-and-finance-i-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7116-mum-2010-14-acit-cir-1-thane-lal-bihai-yadav-prop-of-m-s-sanjog-transport-ser5vice-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-174-agr-2013-14-mr-abdul-samad-gwalior-i-t-o-1-2-gwalior</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-882-hyd-2010-14-dcit-hyderabad-m-s-reliance-celulose-products-ltd-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-564-hyd-2012-14-sree-educational-society-hyderabad-the-commissioner-of-income-tax-central-circle-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-147-hyd-2013-24-m-s-hycons-infrastructure-india-limited-hyderabad-dy-cit-circle-2-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6907-mum-2011-14-rashel-agrotech-ltd-mumbai-ito-4-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2021-mum-2011-14-knight-frank-i-p-ld-mumbai-addl-cit-rg-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6946-mum-2011-14-anthony-lobo-mumbai-ito-rg-11-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7496-mum-2010-14-kirit-kantilal-vakharia-mumbai-ito-4-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-320-rjt-2011-14-the-ito-ward-2-2-rajkot-gujarat-rajkot-municipal-corporaiton-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2836-ahd-2012-14-vadodara-stock-exchange-limited-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8757-mum-2011-14-shcil-services-ltd-mumbai-asst-cit-cir-4-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5889-mum-2009-14-tarannum-zafar-khan-mumbai-acit-cc-43-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1460-mum-2012-14-d-c-i-t-cen-cir-39-mumbai-dilip-v-dherai-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4847-mum-2010-14-satinderpal-investments-p-ltd-mumbai-ito-7-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4735-mum-2004-14-reliance-petroleum-ltd-now-reliance-indus-ltd-dcit-range-3-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7498-mum-2011-14-a-c-i-t-central-circle-13-mumbai-harmony-investment-amp-properties-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1097-bang-2012-14-sri-r-prakash-bangalore-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3930-mum-2006-14-jt-dit-osd-i-t-rg-1-mumbai-m-s-doosan-heavy-industries-amp-construction-co-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6328-mum-2011-14-dcit-8-3-mumbai-madhulika-r-oswal-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-26-rjt-2013-24-the-acit-circle-2-rajkot-gujarat-m-s-prabhat-corporation-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-765-pun-2012-14-dr-murugesh-shantveerya-hiremath-pune-addl-cit-rg-5-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-830-pun-2012-14-rajendra-prabhulalji-doshi-aurangabad-cit-aurangabad-aurangabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-547-pun-2012-14-acit-cen-cir-1-1-pune-pune-vaishali-kalpesh-shah-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-533-pun-2012-14-smt-pushpa-bharat-shah-pune-dy-cit-cen-cir-1-1-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-364-del-2012-14-acit-new-delhi-m-s-j-v-strips-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9228-mum-2010-14-ito-24-1-4-mumbai-chaitanya-developers-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4419-mum-2011-14-relaince-infrastructure-ltd-mumbai-dcit-10-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2696-mum-2012-14-unique-construcitons-amp-developers-mumbai-asst-cit-cir-15-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8215-mum-2010-14-acit-cc-22-mumbai-development-credit-bank-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7546-mum-2011-14-ito-4-2-3-mumbai-rbk-share-broking-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-12-rjt-2013-24-m-s-trisuns-export-corporation-gandhidham-the-income-tax-office-ward-2-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7688-mum-2011-14-poornapajna-education-centre-mumbai-dit-e-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-139-agr-2013-14-m-s-ashok-auto-sales-ltd-agra-j-c-i-t-range-4-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/canon-india-pvt-ltd-assistant-commissioner-of-income-tax-2770-2012</loc>
               <lastmod>2025-09-18T07:01:28.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/raj-kumar-agarwal-the-election-commission-of-india-through-its-principal-secretary-new-delhi-others-33-2012</loc>
               <lastmod>2025-09-18T07:02:21.103Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ahmedabad-iii-anil-amrutlal-relia-656-2013</loc>
               <lastmod>2025-12-25T08:05:45.000Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-763-mum-2012-24-asst-cit-cir-8-3-venture-infotek-global-p-ltd</loc>
               <lastmod>2025-12-25T08:18:31.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6217-mum-2011-14-defiance-clothing-company-mumbai-jtcit-rg-18-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5339-mum-2007-14-the-dy-cit-cen-cir-1-mumbai-m-s-rolta-holdings-amp-finance-corpn-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5340-mum-2007-14-the-dy-cit-cen-cir-1-mumbai-m-s-rolta-holdings-amp-finance-corpn-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1551-mum-2012-14-acit-12-1-mumbai-late-smt-dahiben-u-patel-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.069Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2457-mum-2012-14-j-m-fianancial-securities-ltd-mumbai-asst-cit-4-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.069Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2843-mum-2007-14-m-s-nedlloyd-bv-mumbai-ddit-i-t-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.069Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-140-mum-2011-23-rolta-holding-amp-finance-corporation-ltd-mumbai-dcit-cen-cir-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.066Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vodafone-essar-south-ltd-the-deputy-commissioner-of-income-tax-hyderabad-291</loc>
               <lastmod>2025-12-25T08:55:16.720Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-121-mum-2011-24-m-s-om-intercontinental-acit-cir-18-2</loc>
               <lastmod>2026-01-09T08:57:34.181Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-825-kol-2011-14-shri-subrata-banik-executor-to-the-estate-of-late-bithika-banik-kolkata-cit-central-iii-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-176-kol-2010-23-a-m-udyog-ltd-kolkata-ito-ward-4-3-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.452Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-union-of-india-rep-by-the-secretary-to-government-ministry-of-finance-department-of-revenue-new-delhi-and-the-commissioner-of-central-excise-calicut-and-the-superintendent-of-central-excise-kasaragod-range-pallikkunnu-kasaragod-and-the-superintendent-of-central-excise-kanhangad-range-naverang-building-kanhangad-the-kasaragod-district-parallel-college-association-rep-by-shri-k-madhava-herla-kasaragod-and-the-state-of-kerala-rep-by-chief-secretary-to-government-trivandrum-516-2006</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-mohammed-asst-commissioner-assessment-department-of-commercial-taxes-alappuzha-and-kerala-agricultural-income-tax-and-sales-tax-appellate-tribunal-addl-bench-kottayam-6670</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sadhu-singh-hamdard-trust-the-assistant-commissioner-of-income-tax-jalandhar-c-w-p-no-16890-of-1995-other-connected-matters</loc>
               <lastmod>2025-12-25T08:40:22.277Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-rupender-kumar-jain-the-assistant-commissioner-of-income-tax-circle-10-1-6th-floor-i-t-towers-hyderabad-17-and-18-of-2013</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6575-mum-2010-14-syngenta-india-ltd-pune-jcit-osd-rg-1-3-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.466Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1913-mum-2012-14-chandrashekhar-r-more-mumbai-acit-11-2-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8514-mum-2011-14-vershraj-exports-p-ltd-mumbai-dcit-rg-8-3-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-441-mum-2011-14-om-stock-amp-commodities-pvt-ltd-mumbai-dcit-cen-cir-11-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2943-mum-2012-14-adit-cir-2-2-mumbai-wns-global-services-uk-ltd-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-mum-2012-14-perfect-engineering-products-ltd-mumbai-dcit-rg-8-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5150-mum-2011-14-emkay-global-financail-services-ltd-mumbai-addl-cit-rg-4-1-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.191Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3271-mum-2011-14-syntho-rifa-private-ltd-mumbai-ito-4-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.191Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7671-mum-2010-14-dcit-3-3-mumbai-stock-holding-corporation-of-inida-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.191Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-s-seshadri-the-chief-commissioner-of-income-tax-bangalore-u2013-ii-42424-12</loc>
               <lastmod>2025-12-25T08:00:24.296Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2403-mum-2012-14-acit-cir-16-1-mumbai-veena-s-kalra-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.191Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3624-mum-2012-14-debashish-das-mumbai-acit-11-2-mumbai</loc>
               <lastmod>2025-04-14T14:42:01.450Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-932-mum-2012-14-rajendra-nandkumar-kale-mumbai-acit-cc-32-mumbai</loc>
               <lastmod>2025-04-16T12:07:35.810Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-930-mum-2012-14-rajendra-nandkumar-kale-mumbai-acit-cc-32-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-661-mum-2012-14-dcit-8-3-mumbai-vritti-impex-p-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.191Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7185-mum-2011-14-addl-cit-rg-13-2-mumbai-metal-ore-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.192Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7491-mum-2010-14-radha-construction-p-ld-mumbai-acit-osd-2-3-mumbai</loc>
               <lastmod>2025-04-14T14:42:01.653Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8564-mum-2010-14-dcit-cen-cir-37-mumbai-manoj-v-wadhwa-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.192Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3245-mum-2011-14-varun-rasiklal-thakkar-mumbai-ito-8-3-4-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.192Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5839-mum-2010-14-3dplm-software-solutions-ltd-mumbai-ito-rg-10-2-1-mumbai</loc>
               <lastmod>2025-04-13T19:56:02.813Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6003-mum-2010-14-ito-10-2-1-mumbai-3dplm-software-solutions-ltd-mumbai</loc>
               <lastmod>2025-04-13T19:56:02.875Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4932-mum-2010-14-ito-10-2-1-mumbai-3dplm-software-solutions-ltd-mumbai</loc>
               <lastmod>2025-04-13T19:56:02.994Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-928-mum-2012-14-rajendra-nandkumar-kale-mumbai-acit-cc-32-mumbai</loc>
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