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               <loc>https://counselvise.com/direct-tax/judgements/ita-3827-ahd-2008-14-m-s-param-corporation-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-594-asr-2011-14-the-income-tax-officer-amritsar-m-s-everest-engineering-amp-sales-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-440-asr-2012-14-sh-makhan-singh-mukh-sewadar-amritsar-the-income-tax-officer-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5206-del-2010-14-acit-meerut-m-s-prerna-chits-p-ltd-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5470-mum-2011-14-acit-6-2-mumbai-kamdhenu-home-makers-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-11-chny-2013-14-durkal-charitable-educational-trust-chennai-did-exemptions-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1590-chny-2013-14-acit-madurai-p-sivashanmugam-huf-sivakasi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1587-chny-2013-14-acit-madurai-p-suresh-huf-thiruthangal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1585-chny-2013-14-acit-madurai-s-kalpana-indl-thiruthangal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2018-kol-2010-14-acit-central-circle-xxv-kolkata-kolkata-m-s-ambo-exports-p-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-680-lkw-2011-14-asstt-commissioner-of-income-tax-lucknow-m-s-ram-singhal-prop-m-s-rama-dal-and-rice-mill-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-333-lkw-2012-14-u-p-state-bridge-corporation-limited-lucknow-dy-commissioner-of-income-tax-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-422-lkw-2013-14-income-tax-officer-lakhimpur-kheri-m-s-shree-ram-gramodyog-sansthan-lakhimpur-kheri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-429-lkw-2013-14-ganna-vikas-parishad-shahjahanpur-income-tax-officer-shahjahanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4002-mum-2006-14-ito-wd-10-3-4-mumbai-m-s-common-effluent-treatment-plant-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1439-hyd-2013-14-deputy-commissioner-of-income-tax-hyderabad-sri-j-vamsidhar-rao-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1441-hyd-2013-14-deputy-commissioner-of-income-tax-hyderabad-sri-j-v-krishna-rao-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3280-ahd-2010-14-the-acit-osd-i-range-4-ahmedabad-gmm-pfaulder-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-121-coch-2013-24-m-s-ananthapuri-trust-trivandrum-acit-trivandrum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-124-coch-2013-24-m-s-ananthapuri-trust-trivandrum-acit-trivandrum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-20-lkw-2012-24-satish-chandra-pandey-amp-others-kanpur-asstt-commissioner-of-income-tax-faizabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2316-del-2012-14-acit-new-delhi-m-s-hari-chand-shri-gopal-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3794-mum-2012-14-ito-wd19-3-3-mumbai-naresh-chellaram-gidwani-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-246-asr-2010-14-m-s-bright-enterprises-p-ltd-jalandhar-the-deputy-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-9-rjt-2013-23-shri-bhavin-dholakiya-gandhidham-the-income-tax-officer-ward-1-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-729-lkw-2013-14-abhinav-sikshan-evam-jan-kalyan-sewa-samiti-kanpur-asstt-commissioner-of-income-tax-i-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8984-mum-2010-14-ramanuj-finance-p-ltd-mumbai-acit-cir-9-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-354-jpr-2013-14-secure-stock-finance-co-p-ltd-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-591-jpr-2011-14-acit-kota-shri-b-d-mundra-amp-sons-m-s-kota</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-762-jpr-2012-14-acit-jaipur-aditya-propcon-p-ltd-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3801-del-2013-14-ito-new-delhi-sh-kotnani-satyanarayana-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-728-ahd-2009-14-the-acit-circle-4-baroda-m-s-motorol-technologies-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-49-pun-2014-14-surendranath-r-gulgule-solapur-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-11-chny-2012-16-a-p-ramalingam-pudukkottai-acit-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-3-nag-2012-24-a-c-i-circle-4-nagpur-nagpur-smt-chunkidevi-agrawal-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-21-nag-2011-24-asstt-commissioner-of-income-tax-circle-2-2-nagpur-shri-shivkisan-agrawal-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-17-nag-2011-24-asstt-commissioner-of-income-tax-circle-2-2-nagpur-shri-rajendra-kumar-agrawal-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-16-nag-2011-24-asstt-commissioner-of-income-tax-circle-2-2-nagpur-shri-rajendra-kumar-agrawal-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-18-nag-2011-24-asstt-commissioner-of-income-tax-circle-2-2-nagpur-shri-rajendra-kumar-agrawal-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-13-nag-2011-24-asstt-commissioner-of-income-tax-circle-2-2-nagpur-shri-sushil-kumar-agrawal-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-15-nag-2011-24-asstt-commissioner-of-income-tax-circle-2-2-nagpur-shri-rajendra-kumar-agrawal-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-7-nag-2011-24-asstt-commissioner-of-income-tax-circle-2-2-nagpur-shri-kamal-kumar-agrawal-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-798-mum-2012-14-lokhandwala-kataria-construction-p-ltd-mumbai-acit-cen-cir-46-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-190-mum-2013-24-aarey-drugs-pharmaceuticals-ltd-ito-6-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5767-mum-2010-14-bhagirath-c-arya-mumbai-addl-cit-14-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4268-mum-2011-14-dcit-1-3-mumbai-yardly-investment-amp-tradingt-co-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3468-mum-2009-14-ito-wd-21-1-2-mumbai-faisal-mohammed-kapadi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5812-mum-2012-14-vilber-foods-mumbai-acit-19-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6810-mum-2011-14-ito-8-3-2-mumbai-sterlite-oppprtimotoes-amp-ventures-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-245-mum-2013-24-gpt-steel-industries-dcit-8-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2180-mum-2000-14-dcit-cen-cir-8-the-bombay-dyeing-amp-mfg-co-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2139-mum-2000-14-the-bombay-dyeing-amp-mfg-co-ltd-dcit-cen-cir-8</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-416-ahd-2013-14-the-ito-s-k-ward-2-himatnagar-the-sabar-dairy-karmchari-sahkari-mandli-ltd-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-420-ahd-2013-14-the-ito-s-k-ward-2-himatnagar-the-talod-taluka-primary-teacher-co-op-credit-so-ltd-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-410-ahd-2013-14-the-ito-s-k-ward-2-himatnagar-shri-meghraj-taluka-primary-teachers-co-op-credit-so-ltd-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-97-ahd-2013-23-the-bhiloda-taluka-primary-teacher-co-op-credit-so-ltd-sabarkantha-the-income-tax-officer-s-k-ward-2-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-169-hyd-2013-24-g-ramanlal-hyderabad-ito-ward-11-4-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-209-hyd-2013-24-mohd-abdul-waheed-hyd-hyderabad-ito-w-7-4-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-216-hyd-2013-24-m-s-citadal-research-amp-solutions-ltd-hyd-acit-c-1-2-hyd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-477-hyd-2013-14-fibars-infratech-private-limited-hyderabad-ito-ward-1-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-778-hyd-2013-14-p-mahidhar-reddy-nellore-dist-ito-ward-1-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-343-hyd-2012-14-m-s-universal-realtors-private-ltd-hyderabad-dcit-central-circle-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-201-hyd-2013-14-dy-cit-circle-1-1-hyderabad-m-s-ascend-telecom-infrastructure-private-limited-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-121-hyd-2012-14-m-s-hyderabad-ammonia-amp-chemicals-pvt-ltd-hyderabad-dcit-circle-2-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-342-hyd-2012-14-acit-central-circle-2-hyderabad-m-s-universal-realtors-private-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-329-hyd-2012-14-dcit-central-circle-6-hyderabad-sri-k-babu-rao-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1184-hyd-2011-14-m-s-bharti-airtel-limited-hyderabad-acit-cir-14-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1315-hyd-2012-14-smt-ruhina-ahmed-rep-by-its-gpa-sri-m-a-mannan-khan-hyderabad-i-t-o-ward-5-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1311-hyd-2012-14-sri-ziauddin-ahmed-rep-by-its-gpa-sri-m-a-mannan-khan-hyderabad-i-t-o-ward-5-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-390-hyd-2011-14-dcit-central-circle-7-hyderabad-sri-s-bikshamaiah-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1379-hyd-2012-14-dy-commissioner-of-income-tax-circle-2-1-hyderabad-m-s-icsa-india-limited-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3664-del-2013-14-dcit-new-delhi-vidya-sagar-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5777-del-2010-14-m-s-ultimate-investments-pvt-ltd-new-delhi-addl-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4120-del-2011-14-dcit-new-delhi-m-s-rexcin-pharmaceuticals-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1101-del-2012-14-dcit-new-delhi-shri-j-r-d-arora-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1542-mum-2013-14-jay-madhav-bharmal-mumbai-ito-24-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-764-coch-2013-14-kayamkulam-ideal-trust-kayamkulam-cit-kottayam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-66-coch-2013-14-m-s-podikunju-musaliar-memorial-charitable-and-educational-trust-kollam-dcit-kollam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-273-coch-2012-14-dcit-trichur-m-s-t-n-auto-amp-general-eng-co-p-ltd-trichur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-43-coch-2013-14-dcit-kollam-m-s-podikunju-musaliar-educational-amp-charitable-trust-kollam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-655-coch-2013-14-joint-commissioner-of-income-tax-calicut-m-s-narayanan-amp-co-calicut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-229-coch-2012-14-dr-k-p-ali-kasargode-dcit-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/anupam-tele-services-income-tax-officer-556-2013</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-jaipur-ii-jaipur-jaipur-vidyut-vitran-nigam-ltd-and-rajasthan-rajya-vidyut-utpadan-nigam-ltd-278-2011-103-2011-280-2011-281-2011-301-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2189-kol-2010-14-m-s-jyotsna-kolkata-acit-central-circle-xxvii-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-743-kol-2012-14-ito-ward-5-4-kolkata-kolkata-m-s-balailal-mukherjee-amp-co-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2017-kol-2010-14-acit-central-circle-xxv-kolkata-kolkata-m-s-ambo-exports-p-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-165-kol-2012-24-sugam-securities-pvt-ltd-kolkata-d-c-i-t-cc-vii-kol-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.438Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-156-kol-2012-24-sanjay-kumar-mall-kolkata-a-c-i-t-cir-23-kol-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.438Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-204-kol-2012-14-dcit-circle-55-kolkata-kolkata-prosenjit-chatterjee-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-central-ludhiana-sh-manoj-kumar-sekhri-101</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sri-sanjay-rungta-office-of-the-commissioner-of-income-tax-appeals-ranchi-and-another-20-2002</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mahabir-prasad-rungta-office-of-the-commissioner-of-income-tax-appeals-ranchi-and-another-19</loc>
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               <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-central-circle-2-3-c-r-building-queens-road-bangalore-united-breweries-ltd-356-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/anil-kumar-sharma-the-commissioner-of-income-tax-cochin-commissionerate-and-the-joint-commissioner-of-income-tax-central-circle-and-the-deputy-commissioner-of-income-tax-central-circle-and-the-district-valuation-officer-and-the-commissioner-of-income-tax-appeals-9366</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-356-asr-2013-14-m-s-prang-finance-amp-investment-co-pvt-ltd-jammu-the-income-tax-officer-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-22-asr-2012-23-sh-inderpal-singh-jalandhar-the-asstt-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-95-asr-2013-24-sh-deepak-mittal-hoshiarpur-the-deputy-commissioner-of-income-tax-hoshiarpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-97-asr-2013-24-sh-deepak-mittal-hoshiarpur-the-deputy-commissioner-of-income-tax-hoshiarpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-109-asr-2013-24-m-s-medieval-glass-india-p-ltd-jalandhar-the-additional-commissioner-of-income-tax-phagwara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-164-asr-2013-14-m-s-the-baramulla-central-cooperative-kashmir-the-dcit-srinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-509-asr-2011-14-m-s-sai-kirpa-waxing-plant-abohar-the-income-tax-officer-abohar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-585-asr-2013-14-the-assistant-commissioner-of-income-tax-kathua-m-s-hafizullah-beigh-srinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-712-asr-2013-14-the-income-tax-officer-jammu-m-s-jay-ambay-aromatics-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2808-del-2011-14-dcit-new-delhi-m-s-sbi-cards-and-payment-services-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-773-jpr-2012-14-ito-kota-m-s-bade-mathureshji-temple-board-kota</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-31-rjt-2012-23-shri-nagjibhai-r-patel-rajkot-gujarat-the-income-tax-officer-tds-2-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-417-ahd-2013-14-the-ito-s-k-ward-2-himatnagar-the-modasa-dhansura-taluka-teacher-co-op-credit-so-ltd-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-412-ahd-2013-14-the-ito-s-k-ward-2-himatnagar-the-s-k-dist-telecom-employee-co-op-credit-so-ltd-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-82-ahd-2013-23-shri-meghraj-taluka-primary-teachers-co-op-credit-so-ltd-sabarkantha-the-income-tax-officer-s-k-ward-2-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-12-lkw-2013-24-m-s-safa-educational-and-siddharthnagar-commissioner-of-income-tax-faizabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-26-lkw-2013-24-shri-prakash-chand-sharma-kanpur-dy-commissioner-of-income-tax-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-115-lkw-2013-14-vyasun-barabanki-income-tax-officer-barabanki</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-8-lkw-2013-24-ravi-agrawal-bareilly-asstt-commissioner-of-income-tax-circle-ii-bareilly</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-225-hyd-2003-14-mohd-azharuddin-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-287-lkw-2011-14-smt-rekha-sharma-kanpur-ito-3-3-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-530-lkw-2013-14-samraj-krishan-chaudhary-kanpur-income-tax-officer-2-4-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-76-lkw-2012-14-dy-commissioner-of-income-tax-6-kanpur-m-s-kanpur-plastipack-ltd-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-779-lkw-2013-14-shri-vikram-bhatia-l-h-of-shri-ratan-kumar-bhatia-kanpur-the-commissioner-of-income-tax-a-ii-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-420-lkw-2013-14-income-tax-officer-lakhimpur-kheri-m-s-shree-ram-gramodyog-sansthan-lakhimpur-kheri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-30-ind-2012-16-the-acit-1-1-indore-shri-girish-kumar-sharda-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-33-ind-2012-16-the-acit-1-1-indore-shri-girish-kumar-sharda-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-801-ahd-2013-14-shabbirahmed-yakub-doba-surat-the-income-tax-officer-ward-5-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1416-ahd-2011-14-manishkumar-shripalbhai-shah-surat-the-income-tax-officer-ward-3-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-826-ahd-2010-16-shri-sharadkumar-shantilal-shah-ahmedabad-the-dy-cit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1863-ahd-2013-14-ahmedabad-foundry-amp-engg-cluster-ahmedabad-dit-exemp-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-723-ahd-2010-16-shri-pankaj-maganlal-hariyani-bharuch-the-acit-cent-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-719-ahd-2010-16-shri-ashok-kumar-chandulal-hariyani-bharuch-the-acit-cent-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-641-ahd-2013-14-the-acit-circle-1-2-baroda-lneos-abs-india-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-101-ahd-2013-24-gujarat-industrial-investment-corporation-ltd-gandhinagar-the-acit-gnr-circle-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-149-ahd-2013-24-shri-babubhai-mavjibhai-mangukiya-ahmedabad-the-acit-cent-cir-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2951-ahd-2010-14-asahi-songwon-colour-ltd-ahmedabad-the-acit-osd-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-150-ahd-2013-24-m-s-priyanka-developers-pvt-ltd-surat-the-dcit-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2088-hyd-2011-14-d-nagarjuna-rao-hyd-hyderabad-acit-circle-8-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1414-mum-2011-14-acit-cir-16-2-mumbai-malti-r-bhatia-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2823-mum-2010-14-acit-cir-16-2-mumbai-malti-rahul-bhatia-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-177-mum-2011-14-malti-r-bhatia-mumbai-acit-cir-16-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-76-mum-2010-23-worldwide-media-p-ltd-mumbai-dcit-od-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4634-mum-2012-14-acit-tds-3-2-mumbai-jet-lite-india-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-257-hyd-2013-24-m-s-splendid-aparna-projects-ltd-hyderabad-dcit-circle-3-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1574-pun-2012-14-rock-tech-engineers-pune-additional-c-i-t-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2559-pun-2012-14-ito-int-tax-i-pune-ravindra-mahadeo-natu-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2534-pun-2012-14-solapur-janata-sahakari-bank-ltd-solapur-acit-circle-1-solapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-146-pan-2013-14-asst-commissioner-of-income-tax-circle-2-1-panaji-m-s-apex-packing-products-p-ltd-goa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5645-del-2013-14-shri-anil-gupta-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-85-nag-2010-14-ito-ward-1-1-nagpur-smt-vanita-manish-chairwala-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-289-rjt-2011-14-the-ito-ward-3-2-jamnagar-m-s-swastik-enterprises-jam-khambhalia</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-68-rjt-2013-14-the-dcit-circle-1-rajkot-gujarat-m-s-creative-castings-ltd-junagadh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9-rjt-2014-14-paresh-nagjibhai-mendapara-rajkot-gujarat-the-income-tax-officer-ward-2-3-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2835-del-2013-14-ito-new-delhi-m-s-zuari-investment-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2396-del-2012-14-ito-gurgaon-m-s-surender-kumar-prop-gurgaon</loc>
               <lastmod>2025-04-19T11:50:00.490Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2576-del-2012-14-mrs-naina-sadh-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T03:35:47.352Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2015-del-2008-14-brownt-sharpe-acit-circle</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5942-del-2010-14-m-s-neeraj-shoes-industries-pvt-ltd-new-delhi-addl-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4697-del-2011-14-acit-new-delhi-m-s-aryan-coal-benefication-p-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:07:55.353Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-451-mum-2012-14-dcit-cir-3-3-mumbai-sahara-asset-management-company-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5633-mum-2010-14-ito-25-1-4-mumbai-bhoomi-developers-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-205-hyd-2013-24-m-s-paro-food-products-hyd-hyderabad-ito-w-7-4-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-790-chandi-2013-14-the-haryana-state-cooperative-supply-and-marketing-federation-limited-panchkula-addl-cit-panchkula</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-58-chandi-2012-24-ito-nahan-sh-sunil-gupta-sirmour</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-44-pun-2014-14-narayan-vithal-shinde-solapur-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-810-jpr-2012-14-tilak-education-amp-medical-society-jaipur-cit-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-366-jpr-2012-14-m-s-emgee-cables-amp-communications-ltd-jaipur-cit-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5762-del-2012-14-rajdhani-cold-storage-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4861-mum-2012-14-janak-d-dwarkadas-mumbai-jt-cit-rg-11-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-868-ahd-2012-14-smt-farzana-farukbhai-delhiwala-ahmedabad-the-acit-cent-circle-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-425-ahd-2013-14-the-ito-s-k-ward-2-himatnagar-the-gabat-nagrik-sharafi-mandali-ltd-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-422-ahd-2013-14-the-ito-s-k-ward-2-himatnagar-the-people-sahakari-sarafi-mandali-ltd-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1412-del-2013-14-jubliant-securities-pvt-ltd-noida-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1076-hyd-2010-14-centre-for-rural-studies-and-development-madakasira-hyderabad-acit-anantapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-322-hyd-2013-14-ascend-telecom-infrastructure-private-limited-secunderabad-dy-cit-circle-1-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1185-hyd-2011-14-m-s-bharti-airtel-limited-hyderabad-acit-cir-14-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1327-hyd-2012-14-sri-syed-meeraj-ahmed-rep-by-its-gpa-sri-m-a-mannan-khan-hyderabad-i-t-o-ward-5-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-373-hyd-2011-14-dcit-central-circle-7-hyderabad-m-s-sri-venkateswara-creations-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-389-hyd-2011-14-dcit-central-circle-7-hyderabad-sri-s-laxman-rao-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-369-hyd-2011-14-dcit-central-circle-7-hyderabad-m-s-sri-venkateswara-creations-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-604-hyd-2013-14-sree-rayalaseema-alkalies-and-allied-chemicals-limited-kurnool-dcit-circle-1-kurnool</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-545-hyd-2013-14-m-s-a-p-bevarages-corporation-hyderabad-ito-ward-1-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-823-hyd-2011-14-adit-exemptions-i-hyderabad-chaitanya-bharathi-educational-soceity-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-350-hyd-2013-14-ito-ward-6-2-hyderabad-m-s-neozone-bio-sciences-private-limited-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-255-hyd-2013-24-g-sailaja-hyderabad-dy-commissioner-of-income-tax-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-253-hyd-2013-24-g-sailaja-hyderabad-dy-commissioner-of-income-tax-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-249-hyd-2013-24-g-saibablu-hyderabad-dy-commissioner-of-income-tax-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-214-hyd-2013-24-m-s-vertex-homes-p-ltd-dcit-c-3-3-hyd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5144-del-2012-14-sh-joginder-kalsan-karnal-ito-karnal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4743-del-2013-14-sh-roop-kishore-madan-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4603-del-2013-14-m-s-ravnet-solutions-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3665-del-2013-14-dcit-new-delhi-vidya-sagar-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1327-bang-2011-14-tesco-international-services-limited-bangalore-d-d-i-t-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1326-bang-2011-14-tesco-international-services-limited-bangalore-d-d-i-t-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-281-bang-2012-14-acit-bangalore-m-s-khoday-india-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1688-bang-2012-14-karnatkaa-labour-education-trust-bidar-ito-bidar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-184-chny-2013-24-dcit-chennai-polaris-financial-technology-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1296-chny-2013-14-ito-chennai-ahila-exports-pvt-limited-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1874-chny-2013-14-m-kariappan-erode-acit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-6-ahd-2011-16-the-ito-ward-6-3-ahmedabad-m-s-r-vallabhdas-amp-co-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-229-ahd-2010-23-shri-hasmukhbhai-nyalchand-vora-ahmedabad-the-acit-cent-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-155-hyd-2013-14-asst-cit-circle-15-2-hyderabad-m-s-good-health-plan-limited-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5952-mum-2011-14-dcit-cc-1-mumbai-jitendra-kumar-jain-ranka-mumbai</loc>
               <lastmod>2025-08-12T10:54:11.161Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-jalandhar-ii-jalandhar-sh-subhash-chander-203</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-3-pun-2014-23-ctr-manufacturing-industries-ltd-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-37-pun-2014-14-baburao-dagdu-lamture-solapur-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-495-asr-2013-14-m-s-friends-road-construction-company-kashmir-the-deputy-commissioner-of-income-tax-srinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-545-asr-2013-14-sh-surjit-singh-s-o-sh-kehar-singh-abohar-the-income-tax-officer-abohar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-29-asr-2013-14-the-dy-commissioner-of-income-tax-jammu-sh-rakesh-kumar-samba</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2444-del-2011-14-m-s-sootradhaar-telefilms-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1293-del-2012-14-dcit-new-delhi-sbi-cards-payments-amp-services-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-290-del-2012-14-fateh-chand-charitable-trust-muzaffarnagar-addl-cit-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2082-del-2012-14-m-s-dd-resorts-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-167-asr-2013-14-sh-abdul-rashid-wani-s-o-khazir-mohd-srinagar-the-dy-commissioner-of-income-tax-srinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-247-asr-2010-14-m-s-bright-enterprises-p-ltd-jalandhar-the-deputy-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-545-jpr-2003-14-acit-sawai-madhopur-tara-chand-jain</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-358-jpr-2013-14-acit-jaipur-galaxy-impex-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-720-jpr-2012-14-shri-gopi-ram-choudhary-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5520-del-2012-14-acit-new-delhi-shri-manoj-narain-aggarwal-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-892-del-2013-14-sri-radha-madhav-estates-pvt-ltd-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-149-pan-2013-14-asst-commissioner-of-income-tax-circle-2-1-panaji-m-s-apex-packing-products-p-ltd-goa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4059-del-2010-14-mr-anil-malhotra-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-9-nag-2012-24-asstt-commissioner-of-income-tax-circle-4-nagpur-m-s-haldiram-developers-p-ltd-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-6-nag-2012-24-a-c-i-circle-4-nagpur-nagpur-smt-chunkidevi-agrawal-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-2-nag-2012-24-a-c-i-circle-4-nagpur-nagpur-ku-komal-agrawal-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-21-ind-2012-23-shri-girish-kumar-sharda-indore-the-acit-1-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-19-ind-2012-23-shri-girish-kumar-sharda-indore-the-acit-1-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-353-agr-2013-14-i-t-o-5-1-firozabad-m-s-aman-cold-storage-pvt-ltd-firozabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5493-del-2013-14-atrenta-india-pvt-ltd-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2833-del-2013-14-dcit-new-delhi-m-s-zuari-investment-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2834-del-2013-14-ito-new-delhi-m-s-zuari-investment-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4239-del-2013-14-shivaansh-advertising-and-publications-p-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5261-del-2012-14-acit-new-delhi-spl-engineering-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4193-del-2013-14-dcit-new-delhi-m-s-smcc-construction-india-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-836-hyd-2012-14-a-p-state-warehousing-croporation-hyderabad-dcit-circle-1-1-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-373-ahd-2013-14-kamal-tea-process-amp-packaging-p-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-729-ahd-2009-14-the-acit-circle-4-baroda-m-s-motorol-technologies-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3411-ahd-2010-14-amarshiv-construction-pvt-ltd-baroda-the-acit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-422-lkw-2004-14-u-p-state-bridge-corpn-ltd-lucknow-dcit-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-608-lkw-2013-14-m-s-sahyog-jan-kalyan-samiti-kanpur-dy-commissioner-of-income-tax-1-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-497-lkw-2011-14-narveda-educational-trust-lucknow-commissioner-of-income-tax-1-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-423-lkw-2004-14-u-p-state-bridge-corpn-ltd-lucknow-dcit-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4004-mum-2006-14-ito-wd-10-3-4-mumbai-m-s-common-effluent-treatment-plant-navi-mumbai</loc>
               <lastmod>2022-04-22T17:05:49.408Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1109-hyd-2013-14-sun-minerals-hyderabad-dy-cit-cir-6-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-498-hyd-2011-14-the-dcit-central-circle-7-hyderabad-m-s-shri-venkateswara-creations-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2091-hyd-2011-14-k-ravindranath-reddy-hyd-hyderabad-acit-circle-8-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-534-rjt-2013-14-m-s-lion-exports-rajkot-gujarat-the-income-tax-officer-ward-5-2-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-631-rjt-2012-14-purva-kutch-gandhidham-traffic-education-trust-gandhidham-the-commissioner-of-income-tax-rajkot-1-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-455-rjt-2013-14-kadva-patel-seva-samaj-the-commissioner-of-income-tax-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-486-ahd-2013-14-shri-prakashchandra-bhikhbhai-patel-nadiad-the-income-tax-officer-ward-3-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4137-ahd-2007-14-nima-specific-family-trust-ahmedabad-the-dy-cit-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-427-lkw-2013-14-income-tax-officer-i-shahjahanpur-m-s-ganna-vikas-parishad-shahjahanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-581-lkw-2013-14-asstt-commissioner-of-income-tax-6-kanpur-m-s-nikhil-technochem-pvt-ltd-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1640-bang-2012-14-ito-bangalore-m-s-aon-specialist-services-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-17T12:15:02.260Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-680-lkw-2013-14-m-s-eggro-finance-amp-investment-p-ltd-lucknow-income-tax-officer-1-4-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-647-hyd-2004-14-mohd-azharuddin-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-194-hyd-2002-14-dcit-hyderabad-sri-mohd-azharuddin-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-987-hyd-2013-14-ito-ward-7-2-hyderabad-smt-a-laxmi-bai-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-240-rjt-2013-14-jayantilal-d-kundalia-jamnagar-the-income-tax-officer-ward-2-1-jamnagar</loc>
               <lastmod>2025-04-13T22:35:02.923Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-296-rjt-2013-14-shri-vrundavan-gau-seva-samaj-trust-jamnagar-the-commissioner-of-income-tax-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5-rjt-2013-14-perfect-education-charitable-trust-jetpur-the-commissioner-of-income-tax-rajkot-i-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2209-chny-2013-14-dcit-chennai-m-s-deccan-apos-s-park-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2073-hyd-2011-14-m-s-aurobindo-pharma-ltd-hyderabad-addl-cit-range-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2060-hyd-2011-14-nvm-seetharamanjaneya-constructions-hyd-hyderabad-acit-circle-8-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1102-hyd-2011-14-d-nagarjuna-rao-hyd-hyderabad-acit-circle-8-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-835-hyd-2012-14-a-p-state-warehousing-croporation-hyderabad-acit-circle-1-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4295-del-2013-14-arvind-bansal-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3882-del-2013-14-dcit-new-delhi-sh-naresh-kumar-trehan-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2435-del-2010-14-m-s-brown-shape-inc-noida-acit-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-783-jpr-2011-14-m-s-narayani-cranes-jaipur-dcit-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-658-mum-2012-14-dcit-4-1-mumbai-art-chatons-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5766-mum-2010-14-bhagirath-c-arya-mumbai-addl-cit-14-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2470-mum-2010-14-dcit-cen-cir-42-mumbai-mohammad-a-modi-mumbai</loc>
               <lastmod>2025-04-20T23:57:18.617Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3249-mum-2013-14-chanda-b-mali-mumbai-ito-18-2-1-mumbai</loc>
               <lastmod>2025-04-16T13:00:29.477Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7972-mum-2010-14-anahaita-nalin-shah-mumbai-dcit-4-1-mumbai</loc>
               <lastmod>2025-04-12T05:35:06.228Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1027-kol-2012-14-smt-usha-tibrewal-kolkata-ito-ward-30-4-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6225-mum-2011-14-dcit-25-1-mumbai-bio-vet-industries-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6019-mum-2011-14-asst-cit-2-1-mumbai-b-p-comtrade-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-300-lkw-2012-14-asstt-commissioner-of-income-tax-1-kanpur-m-s-rama-shiv-hospital-sansthan-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-158-lkw-2011-14-acit-lucknow-m-s-sahara-india-marketing-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4670-mum-2012-14-attalika-realtors-p-ltd-lucknow-ito-4-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-418-ahd-2013-14-the-ito-s-k-ward-2-himatnagar-the-idar-jadar-primary-teacher-co-op-credit-so-ltd-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1151-bang-2012-14-bagalkot-town-development-authority-bagalkot-cit-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-330-agr-2013-14-i-t-o-ward-2-4-mainpuri-dr-vikas-chand-dubey-mainpuri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2485-ahd-2012-14-shri-balwant-t-patel-ahmedabad-the-income-tax-officer-ward-13-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3354-ahd-2010-14-m-s-shri-arihant-gases-bhavnagar-the-income-tax-officer-ward-2-2-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1575-mum-2012-14-nalin-pravin-shah-mumbai-addl-cit-cir-14-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4126-mum-2011-14-world-vide-media-p-ltd-mumbai-acit-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5973-mum-2009-14-worldwide-media-p-ltd-mumbai-acit-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8007-mum-2011-14-acit-1-3-mumbai-givaudan-flavours-india-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5768-mum-2012-14-venkateshwaran-krishnan-mumbai-asst-cit-cir-11-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5813-mum-2012-14-vilber-foods-mumbai-acit-19-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-382-rjt-2013-14-shri-kala-vardhan-education-trust-rajkot-gujarat-the-commissioner-of-income-tax-iii-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-84-rjt-2013-14-oswal-education-trust-jamnagar-the-assistant-commissioner-of-income-tax-circle-1-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-582-rjt-2012-14-the-ito-ward-2-3-rajkot-gujarat-rameshbhai-gordhanbhasi-hirani-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-76-rjt-2013-14-the-income-tax-office-ward-1-bhuj-shri-bhavin-s-dholakiya-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-377-rjt-2012-14-the-ito-tds-2-rajkot-gujarat-shri-nagjibhai-r-patel-prop-of-m-s-r-m-enterprise-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-91-rjt-2013-14-the-income-tax-office-tds-3-jamnagar-shri-jatin-b-shah-prop-m-s-payal-metal-corporation-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1854-ahd-2012-14-m-s-shah-tokarshi-tribhovandas-ahmedabad-the-income-tax-officer-ward-3-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-25-jpr-2012-14-m-s-sh-satya-dev-sharma-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-699-jpr-2012-14-dcit-jaipur-m-s-zuberi-engineering-co-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-168-jpr-2012-14-m-s-florals-india-jaipur-add-cit-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2336-chny-2012-14-n-baskaran-trichy-dy-cit-co-cle-i-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1609-chny-2013-14-nepc-agro-foods-limited-chennai-addl-cit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1548-ahd-2010-14-raghuvanshi-motors-pvt-ltd-navsari-the-dy-cit-navsari-circle-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-419-ahd-2013-14-the-ito-s-k-ward-2-himatnagar-the-bhiloda-taluka-primary-teacher-co-op-credit-so-ltd-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-413-ahd-2013-14-the-ito-s-k-ward-2-himatnagar-the-prantij-taluka-primary-teachers-co-op-credit-so-ltd-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-411-ahd-2013-14-the-ito-s-k-ward-2-himatnagar-shri-shrinath-co-op-credit-so-ltd-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-52-kol-2011-14-dcit-circle-1-kolkata-kolkata-m-s-caledonian-jute-amp-industries-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-600-kol-2012-14-dcit-circle-8-kolkata-kolkata-m-s-carolina-food-amp-industries-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-794-mum-2012-14-lokhandwala-infrastructure-p-ltd-mumbai-acit-cen-cir-46-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-166-mum-2013-23-s-h-a-m-k-international-p-ltd-mumbai-ito-9-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-61-ahd-2010-16-the-dcit-circle-1-surat-m-s-cosmic-textiles-p-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5953-mum-2011-14-dcit-cc-1-mumbai-jitendra-kumar-jain-ranka-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1310-del-2013-14-ito-new-delhi-shri-ajay-kumar-sharma-new-delhi</loc>
               <lastmod>2025-04-18T04:42:51.790Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-85-del-2001-16-atma-prakash-kaushik-new-delhi-jcit-new-delhi</loc>
               <lastmod>2025-04-19T11:07:54.775Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-70-del-2012-14-acit-new-delhi-m-s-ajb-developers-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3463-del-2011-14-acit-new-delhi-m-s-m-s-aryan-coal-benefication-p-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:07:55.310Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-231-hyd-2013-24-m-s-koya-constructions-p-ltd-dy-cit-c-2-1-hyd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-160-hyd-2013-24-m-s-super-constructions-hyderabad-acit-circle-6-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-254-hyd-2013-14-dy-cit-circle-16-1-hyderabad-m-s-lanco-infratech-limited-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1847-hyd-2012-14-m-s-andhra-pradesh-mineral-development-corporation-ltd-hyderabad-addl-c-i-t-range-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2403-ahd-2012-14-the-dcit-central-circle-2-1-ahmedabad-intas-pharmaceuticals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-56-ahd-2011-14-the-ito-ward-tds-4-ahmedabad-excel-industries-ltd-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-848-ahd-2011-14-the-acit-circle-6-ahmedabad-karan-discretionary-family-trust-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-271-coch-2012-14-dcit-trichur-m-s-t-n-auto-amp-general-eng-co-p-ltd-trichur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-681-kol-2011-14-ito-ward-12-4-kolkata-kolkata-m-s-chemico-international-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-south-indian-bank-ltd-trichur-the-commissioner-of-income-tax-trichur-189-2011</loc>
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               <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-central-circle-c-r-building-mangalore-vasudev-construction-369-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-central-circle-c-r-building-queens-road-bangalore-and-the-asst-commissioner-of-income-tax-circle-u2013-9-1-c-r-building-queens-road-bangalore-shobha-developers-p-ltd-497-2007-500-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-jalandhar-dhanpat-rai-sons-51</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-faridabad-the-new-vikas-cooperative-house-building-society-limited-292</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/grand-lilly-motels-limited-income-tax-appellate-tribunal-amritsar-bench-amritsar-and-others-355</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/palla-bhagya-laxmi-and-palla-jalaja-the-new-india-assurance-company-ltd-divisional-office-2-789-first-floor-sairam-towers-nagarajupet-kadapa-rep-by-its-divisional-manager-and-four-others-and-p-dharma-reddy-and-three-others-2835-2009-2817-2013</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sri-deyanda-n-pemmiah-the-assistant-commissioner-mysore-division-and-the-tahsildar-virajpet-mysore-taluk-49262-2013</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/hinduja-realtors-private-limited-assistant-commissioner-of-income-tax-circle-11-4-and-assistant-registrar-income-tax-appellate-tribunal-33278-2013</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/karvy-consultants-ltd-deputy-commissioner-of-income-tax-range-2-hyderabad-167</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4105-del-2010-14-ito-new-delhi-m-s-universal-airways-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4242-del-2013-14-espire-infolabs-private-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3147-del-2010-14-ito-new-delhi-sh-vipin-aggarwal-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5394-del-2011-14-ito-new-delhi-neeru-kumar-gupta-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3199-del-2012-14-acit-new-delhi-sh-laxmipathy-ramabhat-kadiyali-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4848-del-2011-14-acit-new-delhi-m-s-jay-metal-industries-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-711-chandi-2013-14-acit-circle-2-1-chandigarh-sh-mohit-chitkara-2154-sector-15c-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6866-mum-2012-14-ito-8-3-2-mumbai-solix-technologies-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6705-mum-2012-14-acit-cir-3-thane-thane-bharat-sahakari-bank-ltd-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-246-hyd-2013-24-m-s-dr-reddy-apos-s-laboratories-ltd-hyd-hyderabad-acit-c-1-2-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-781-rjt-2010-14-the-dcit-circle-2-rajkot-gujarat-shri-anupbhai-amrutlal-shah-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-352-rjt-2013-14-asif-latifbhai-khimani-rajkot-gujarat-the-income-tax-officer-ward-2-4-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6722-mum-2012-14-dcit-osd-rg-10-1-mumbai-saraswat-inotech-ltd-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-412-bang-2011-14-robert-bosch-engineering-and-business-solutions-limited-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-333-ind-2013-14-the-acit-1-2-bhopal-m-s-narmada-trading-pvt-ltd-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2976-del-2005-14-acit-circle-19-1-ram-kishan-bhagria</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4380-del-2013-14-bluebell-infrastructure-p-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1421-del-2013-14-m-s-active-print-pack-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1124-del-2013-14-acit-new-delhi-m-s-a-malik-international-trading-co-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6825-mum-2012-14-elegant-marbles-amp-grani-industries-ltd-mumbai-dcit-cir-6-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-82-ind-2013-23-ms-priya-sanghi-indore-the-acit-3-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1313-chny-2013-14-dcit-chennai-aircell-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1312-chny-2013-14-dcit-chennai-aircell-cellular-services-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-173-chny-2013-14-dcit-coimbatore-m-s-super-spinning-mills-ltd-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1486-chny-2013-14-acit-chennai-sivagami-holdings-pvt-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1024-chny-2013-14-dassault-systemes-simulia-corporation-chennai-ddit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1647-chny-2013-14-ito-cuddalore-seva-mandir-trust-chidambaram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2059-hyd-2011-14-k-venkateswara-reddy-hyd-hyderabad-acit-circle-8-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4118-mum-2012-14-jayeshkumar-rasiklal-amp-co-mumbai-acit-14-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-909-hyd-2013-14-ito-ward-6-4-hyderabad-sri-mirza-raflullah-baigh-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-225-hyd-2013-24-sushee-infra-pvt-ltd-dy-cit-c-3-2-hyd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1732-del-2005-14-kamal-kishore-huf-addl-cit-range-21</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4670-del-2012-14-acit-new-delhi-m-s-nestle-india-ltd-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5400-del-2011-14-ito-new-delhi-shri-lalit-kumar-poddar-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-20-coch-2006-23-sabarigiri-educational-cultural-society-kollam-dcit-kollam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-rohtak-stock-home-india-ltd-265</loc>
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